Appeal details
Counselvise Citation
[2016] 124 COUNSELVISE.COM (IT) 4266 (ITAT-COCHIN)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
29 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
29-04-2016
Appeal Filed By
Assessee
Bench Allotted
DB
Assessment Year
2010-2011
Appeal Filed On
31-03-2016
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. 32/COCH/2016 (ARSG. OUT OF I.T.A. NO.315/2014) ASSESSMENT YEAR : 2010-11) M/S. CHANDRAN THAROOR FOUNDATION APARTMENT GJ, CONTOUR MARIGOLD, BHAKTHIVILASAM ROAD, TRIVANDRUM-695 014. [PAN: AABTC 0823G] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX (EXEMPTION), RANGE-1, TRIVANDRUM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY MS. MEKHALA M. BENNY, ADV. 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 GEORGE GEORGE:AM THE ASSESSEE HAS MOVED THIS MISCELLANEOUS APPL ICATION SEEKING RECALL OF THE ORDER DATED 15/09/2016 PASSED BY THIS BENCH EX-PART E WITHOUT THE PRESENCE OF THE ASSESSEE. M.P. NO.32/COCH/2016 2 2. IN THE PETITION FILED BY THE ASSESSEE, IT WAS SU BMITTED THAT THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE COULD NOT ATTEND THE HEARING AS HE WAS TRAVELING OUTSIDE KOCHI AS PART OF HIS PROFESSIONAL OBLIGATI ONS. HOWEVER, HE HAD DIRECTED HIS STAFF TO FILE AN ADJOURNMENT PETITION BEFORE TH E TRIBUNAL BUT THE STAFF INADVERTENTLY OMITTED TO FILE THE PETITION. IT WAS SUBMITTED THAT THE ASSESSEE WAS NOT REPRESENTED ON THE APPOINTED DATE DUE TO INADVE RTENT CIRCUMSTANCES BEYOND THE BOUNDS OF THE ASSESSEE. IN VIEW THEREOF, IT WA S SUBMITTED THAT THE APPEAL DISMISSED IN LIMINE BY THE TRIBUNAL VICE ORDER DATE D 15-09-2015 MAY BE RECALLED AND RESTORED TO THE FILE OF THE TRIBUNAL AND HEARD AFRESH. IF ORDER, AS PRAYED FOR ARE NOT GRANTED THE ASSESSEE WOULD BE PUT TO IRREPA RABLE LOSS AND HARDSHIP. 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 15/09/2016 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APP EAL FOR FINAL HEARING ON 15- 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 M.P. NO.32/COCH/2016 3 ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. 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/- (B.P. JAIN) (GEORGE GEORGE K.) ACCOUNTANT MEMBER) JUDICIAL MEMBER PLACE: KOCHI DATED: 29 TH APRIL, 2016 GJ COPY TO: 1. M/S. CHANDRAN THAROOR FOUNDATION, APARTMENT GJ, CONTOUR MARIGOLD, BHAKTHIVILASAM ROAD,TRIVANDRUM-695 014. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION) , RANGE-1, TRIVANDRUM. 3. THE PRINCIPLE COMMISSIONER OF INCOME-TAX (EXEMPTI ON), KOCHI. 4. THE COMMISSIONER OF INCOME TAX, TRIVANDRUM. 5. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN
