Sri.Abdul Azeez, Trivandrum V. ACIT, Trivandrum

MA 26/COCH/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9954 (ITAT-COCHIN)
• Duration Of Justice: 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 27-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: K S MADHU

Judgement Text

1 MP NO. 25/COCH/2013 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) M.P. NO.25 & 26/COCH/2013 (ARISING OUT OF I.T.A NO. 552 & 553/COCH/2011) (ASSESSMENT YEARS 2008-09 & 2009-10) SHRI ABDUL AZEEZ VS THE A.,C.I.T., CENT.CIR.1 ANNIKKAVILAKOM TRIVANDRUM 56B, KAMALESWARAM, TRIVANDRUM PAN : AFAPA5477L (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.S MADHU RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 22-03-2013 DATE OF PRONOUNCEMENT : 22-03-2013 O R D E R PER N.R.S. GANESAN (JM) THE TAXPAYER HAS FILED THE MISCELLANEOUS PETITIONS ON THE GROUND THAT THE LD.REPRESENTATIVE COULD NOT APPEAR BEFORE THIS TRIBUNAL SINCE HIS SON MET WITH AN ACCIDENT. 2 MP NO. 25/COCH/2013 2. SHRI K.S. MADHU, THE LD.REPRESENTATIVE FOR THE T AXPAYER SUBMITTED THAT HIS SON MET WITH MOTOR CYCLE ACCIDENT ON 16-01 -2013 AND HAD INJURY AT HIS LOWER END OF THE VETEBRAL COLUMN. HE WAS TAKEN TO HOSPITAL FOR TREATMENT. THEREFORE, THE LD.REPRESENTATIVE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 17-01-2013. WE HEARD. SMT. VIJAYAPRABH A, THE LD.DR ALSO. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE FACT THAT THE LD.REPRESENTATIVE FOR THE TAXPAYER, WHOSE SON MET W ITH MOTOR CYCLE ACCIDENT ON 16-01-2013, IS NOT IN DISPUTE. WHEN TH E SON OF THE REPRESENTATIVE FOR THE TAXPAYER MET WITH ACCIDENT, IT MAY NOT BE PROPER TO EXPECT HIM TO APPEAR BEFORE THIS TRIBUNAL. THEREFO RE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUS E ON THE PART OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 17-01-2013. THEREFORE, IN EXERCISE OF THE POWERS OF THIS TRIBUNAL UNDER P ROVISO TO RULE 24 OF THE I.T.(APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THE TRIBUNAL DATED 17-01- 2013 IS HEREBY RECALLED. NOW, THE APPEAL OF THE TA XPAYER IN I.T.A. NOS.552 & 553/COCH/2011 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. 3 MP NO. 25/COCH/2013 4. THE REGISTRY IS DIRECTED TO POST THE APPEALS FOR FINAL DISPOSAL ON 22- 04-2013. SINCE THE DATE OF HEARING HAS BEEN ANNOUN CED IN THE OPEN COURT AT THE TIME OF HEARING IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE NOTICE TO BOTH THE PARTIES. IN OTHER WORDS, COPY O F THIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 22-04-2013. 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS P ETITIONS OF THE TAXPAYER ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 22 ND MARCH, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 22 ND MARCH, 2013 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH