M/s.he Perumanna Klari Service Co-op bank Ltd, Malappuram V. The ITO, Tirur

MA 32/COCH/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3859 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 22-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 05-10-2015
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: M RAMKUMAR MENON
• 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. NOS. 32-34/COCH/2015 (ARSG. OUT OF I.T.A. NOS.203-205/ COCH/2015) ASSESSMENT YEARS : 2009-10 TO 2011-12) THE PERUMANNAKLARI SERVICE CO- OPERATIVE BANK LTD., NO. F.770, KUTTIPPALA POST, MALAPPURAM-676 501. [PAN :AABAT 8360N] VS. THE INCOME TAX OFFICER, WARD-1, MALAPPURAM, TIRUR. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) S.P. NOS. 69-71/COCH/2015 (ARSG. OUT OF I.T.A. NOS.203-205/ COCH/2015) ASSESSMENT YEARS : 2009-10 TO 2011-12) THE PERUMANNAKLARI SERVICE CO- OPERATIVE BANK LTD., NO. F.770, KUTTIPPALA POST, MALAPPURAM-676 501. [PAN :AABAT 8360N] VS. THE INCOME TAX OFFICER, WARD-1, MALAPPURAM, TIRUR. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SHRI M. RAMKUMAR MENON, CA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 22/01/2016 DATE OF PRONOUNCEMENT 22/01/2016 M.P. NOS. 32-34/COCH/2015 & S.P. NOS. 69-71/COCH/2015 2 O R D E R PER GEORGE GEORGE K., JM THE ASSESSEE HAS MOVED THESE MISCELLANEOUS APP LICATIONS SEEKING RECALL OF THE COMMON ORDER DATED 10-09-2015 PASSED BY THIS BE NCH EX-PARTE WITHOUT THE PRESENCE OF THE ASSESSEE. THE ASSESSEE HAS ALSO FI LED STAY PETITIONS IN S.P. NOS. 69-71/COCH/2015. 2. IN THE PETITION FILED BY THE ASSESSEE, IT WAS SU BMITTED THAT THE ASSESSEE RECEIVED THE NOTICES FOR HEARING THE APPEAL IN I.T .A. NO. 203/COCH/2015 AND THE STAY PETITION IN S.P. NO. 36/COCH/2015 INTIMATING T HAT BOTH WERE POSTED ON THE SAME DAY, I.E., 11-09-2015. THE ASSESSEE HAS PLACED THE PHOTOCOPIES OF THE SAID NOTICES ON RECORD. HOWEVER, WHEN THE ASSESSEES AU THORIZED REPRESENTATIVE APPEARED BEFORE THE BENCH ON 11/09/2015 FOR THE ABO VE APPEAL AS WELL AS THE STAY PETITION, HE WAS INFORMED THAT THE ABOVE APP EAL WHICH WAS THE MAIN CASE WAS POSTED FOR HEARING ON 10/09/2015 AND WAS DISMIS SED FOR NON- APPEARANCE. SINCE THE MAIN CASE WAS DISMISSED, THE STAY PETITIO N WAS ALSO DISMISSED. THE ASSESSEE SUBMITTED THAT HIS AUTHORIZED REPRESENTATI VE COULD NOT APPEAR BEFORE THE BENCH ON 10-09-2015 ONLY BECAUSE AS PER THE NOT ICE, THE DATE OF HEARING WAS 11/09/2015. ACCORDINGLY, THE ASSESSEE SUBMITTE D THAT THEY WOULD BE PUT TO EXTREME HARDSHIP IF THEY ARE NOT GIVEN AN OPPORTUNI TY OF BEING HEARD AND PRAYED THAT THE BENCH MAY RECALL THEIR ORDER DATED 10/09/2 015 AND RESTORE THE APPEAL. M.P. NOS. 32-34/COCH/2015 & S.P. NOS. 69-71/COCH/2015 3 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 10.09.2015 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APP EALS AND THE STAY PETITIONS FOR FINAL HEARING ON 15-03-2016 . 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 PRESE NT ORDER SHALL ALSO BE CONSTRUED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PARTIES. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL O N THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS AN D THE STAY PETITIONS FILED BY THE ASSESSEE ARE ALLOWED PRONOUNCED IN THE OPEN COURT ON 22-01-2016. SD/- SD/- (B.P. JAIN) (GEORGE GEORGE K.) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: KOCHI DATED: 22 ND JANUARY, 2016 GJ COPY TO: 1.THE PERUMANNAKLARI SERVICE CO-OPERATIVE BANK LTD. , NO. F.770, KUTTIPPALA POST, MALAPPURAM-676 501. 2.THE INCOME TAX OFFICER, WARD-1, MALAPPURAM, TIRUR . M.P. NOS. 32-34/COCH/2015 & S.P. NOS. 69-71/COCH/2015 4 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), KOZHIKO DE. 4. THE COMMISSIONER OF INCOME-TAX, KOZHIKPODE. 5. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN