M/s.PJD Properties & Investments P.Ltd, Trichur V. The ACIT, Trichur

MA 30/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1825 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2014
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 10-03-2014
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: JOPHY PAUL ACCOUNTANT OF FIRM
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM M.P. NOS. 29&30/COCH/2014 (ARSG. OUT I.T.A. NOS. 451&452/COCH/2013 ASSESSMENT YEAR : 2008-09 M/S. PJD PROPERTIES & INVESTMENTS (P) LTD., 214, PULLOCKARAN BUILDING, NADA, IRINJALAKUDA, THRISSUR-680 121. [PAN: AACCP 9152D] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), TRICHUR. (ASSESSEE -APPELLANT) (REVENUE-RESPONDEN T) ASSESSEE BY SHRI JOPHY PAUL, ACCOUNTANT OF FIRM REVENUE BY SHRI K.K.JOHN, SR. DR DATE OF HEARING 25/04/2014 DATE OF PRONOUNCEMENT 25/04/2014 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS MOVED THESE TWO MISCELLANEOUS APP LICATIONS SEEKING RECALL OF THE COMMON ORDER DATED 13-11-2013 PASSED BY THIS BENCH EX-PARTE WITHOUT THE PRESENCE OF THE ASSESSEE. 2. IN THE PETITION FILED BY THE ASSESSEE, IT IS SUB MITTED THAT THE MG. DIRECTOR OF THE ASSESSEE COMPANY IS ABOUT 80 YEARS OLD AND I S NOT DOING WELL. IT IS FURTHER SUBMITTED THAT THE ASSESSEE HAD NOT ENGAGED A COUNSEL TO REPRESENT THE APPEALS BEFORE THE TRIBUNAL BY THAT TIME AND HENCE IT DECIDED TO SEND A PETITION M.P. NOS. 29&30 /COCH/2014 2 SEEKING ADJOURNMENT OF THE HEARING THROUGH ITS STAF F ON THE DATE OF HEARING ON 04-09-2013. HOWEVER, UNEXPECTEDLY A VEHICLE BANDH WAS DECLARED ON THAT DAY AND HENCE, THE ASSESSEE WAS CONSTRAINED TO SEND THE ADJOURNMENT PETITION BY POST AND ACCORDINGLY IT WAS POSTED BY WAY OF REGIST ERED POST ON THE PREVIOUS DAY. HOWEVER, THE PETITION DID NOT REACH THE TRIBU NAL ON THE DATE OF HEARING. THE ASSESSEE HAS ALSO FURNISHED COPY OF POSTAL RECE IPT EVIDENCING POSTING OF ADJOURNMENT LETTER. ACCORDINGLY, IT IS SUBMITTED TH AT THE ASSESSEE COULD NOT ATTEND THE HEARING DUE TO REASONS BEYOND ITS CONTRO L AND ACCORDINGLY IT IS PRAYED THAT THE ORDER DATED 13-11-2013 MAY BE RECALLED TO PROVIDE FRESH OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 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 13.11.2004 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APP EALS FOR FINAL HEARING ON 22- 05-2014 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPE N COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND THE NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHALL ALSO BE CONSTRU ED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PARTIES. M.P. NOS. 29&30 /COCH/2014 3 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. PRONOUNCED ACCORDINGLY ON 25-04-2 014. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 25 TH APRIL, 2014 GJ COPY TO: 1. M/S. PJD PROPERTIES & INVESTMENTS (P) LTD., 214, PULLOCKARAN BUILDING, NADA, IRINJALAKUDA, THRISSUR-680 121. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1(1), TRICHUR. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-V, KOCHI . 4. THE COMMISSIONER OF INCOME-TAX, TRICHUR. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN