The Church of Jesus Christ India, Kannur V. The CIT, Calicut

MA 28/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4269 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 29-02-2016
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: C B M WARRIER
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI B.P. JAIN, AM AND GEORGE GEOR GE K., JM M.P. NO. 28/COCH/2016 (ARSG. OUT OF I.T.A. NO.406/2014) ASSESSMENT YEAR : 2014-15) THE CHURCH OF JESUS CHRIST INDIA, PALATHITTAYIL HOUSE, BUILDING NO. KP-VI-526, KANICHIRA, KANNUR-670 674. [PAN :AAATT 9877A] VS. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SHRI C.B.M. WARRIER, CA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 29/04/2016 DATE OF PRONOUNCEMENT 29/04/2016 O R D E R PER B.P. JAIN:AM THE ASSESSEE HAS MOVED THIS MISCELLANEOUS APPL ICATION SEEKING RECALL OF THE ORDER DATED 04/01/2016 PASSED BY THIS BENCH EX-PART E WITHOUT THE PRESENCE OF THE ASSESSEE. 2. IN THE PETITION FILED BY THE ASSESSEE, IT WAS SU BMITTED THAT THE HEARING IN RESPECT OF THE ABOVE APPEAL WAS FIXED ON 04/01/2016 . THE AUTHORIZED M.P. NO. 28/COCH/2016 2 REPRESENTATIVE COULD NOT APPEAR BEFORE THE HONBLE BENCH FOR ATTENDING THE HEARING SINCE HE WAS ENGAGED IN A PERSONAL MATTER A ND OMITTED TO FILE AN ADJOURNMENT APPLICATION. THE NON ATTENDANCE BEFORE THE HONBLE BENCH IS DUE TO AN INADVERTENT MISTAKE WHICH MAY BE CONDONED. S INCE THE DISMISSAL OF THE APPEAL WILL RESULT IN SERIOUS LOSS FOR THE ASSESSEE , IT WAS PRAYED THAT THE APPEAL MAY BE RESTORED AND POSTED FOR HEARING. 3. WE ALSO HEARD THE LD. DR IN THIS REGARD. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS S UFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWER VESTED UPON T HE BENCH UNDER RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER DATED 04/01/2016 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APP EAL FOR FINAL HEARING ON 21- 06-2016. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND SEPARATE NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHALL ALSO BE CONSTRUED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PAR TIES. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. M.P. NO. 28/COCH/2016 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED PRONOUNCED IN THE OPEN COURT ON 29-04-2016. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 29 TH APRIL, 2016 GJ COPY TO: 1. THE CHURCH OF JESUS CHRIST INDIA, PALATHITTAYIL HOUSE, BUILDING NO. KP-VI-526, KANICHIRA, KANNUR-670 674. 3. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE. 4. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN