Sri.K.P.Yusuf, Trichur V. DCIT, Trichur

MA 35/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2044 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-06-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 17-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: SIVARAMAKRISHNAN

Judgement Text

1 MA NOS.24 TO 28 & 33 TO 37/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.A. NOS 24 TO 28/COCH/2014 (ARISING OUT OF I.T.A NOS. 391 TO 395/COCH/2013) (ASSESSMENT YEARS 2004-05 TO 2008-09) SHRI P YUSUF VS CIT, CENT.CIR. PALACKAL HOUSE THRISSUR MOODAL PO, KUTTIPURAM MALAPPURAM 679 571 PAN : AQSPM7711J (APPLICANT) (RESPONDENT) M.A. NOS 33 TO 37/COCH/2014 (ARISING OUT OF I.T.A NOS. 386 TO 390/COCH/2013) (ASSESSMENT YEARS 2004-05 TO 2008-09) SHRI K.P. YUSUF VS DCIT, CENT.CIR KELATHPARAMBIL HOUSE THRISSUR MINALUR, TRICHUR DIST PAN : AAJPY3488P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S IVARAMAKRISHNAN RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 27-06-2014 DATE OF PRONOUNCEMENT : 27-06-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEES FILED THE PRESENT MISCELLANEOUS PETI TIONS SEEKING RECALL OF THE ORDERS OF THIS TRIBUNAL BOTH DATED 21 -08-2013 FOR THE ASSESSMENT YEARS 2004-05 TO 2008-09. 2 MA NOS.24 TO 28 & 33 TO 37/COCH/2014 2. SHRI SIVARAMAKRISHNAN, THE LD.REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE APPEALS OF THE ASSESSEES WERE PO STED ON 21-08-2013. HOWEVER, THE ASSESSEES MISUNDERSTOOD THAT THE APPEA LS WERE ONLY POSTED FOR RECTIFYING THE DEFECT IN THE APPEALS AND THE NO TICE OF HEARING WILL BE ISSUED SUBSEQUENTLY. ACCORDINGLY TO THE LD.REPRESE NTATIVE, SINCE THE ASSESSEES HAVE RECTIFIED THE DEFECT IN THE APPEALS AS POINTED OUT BY THE REGISTRY BEFORE 21-08-2013, THE ASSESSEES WERE UNDE R THE BONA FIDE IMPRESSION THAT THE PRESENCE OF THE ASSESSEES MAY N OT BE REQUIRED. WE HEARD SMT. LATHA V KUMAR, THE LD.DR ALSO. 3. ADMITTEDLY, THERE WAS DEFECT IN THE APPEALS FILE D BY THE ASSESSEES AND DEFECT NOTICES WERE ISSUED FOR THE SAME. THE A SSESSEES ALSO RECTIFIED THE DEFECT. THE ASSESSEES NOW CONTEND THAT THE APP EALS WERE POSTED ON 21-08-2013 ONLY FOR RECTIFYING THE DEFECT IN THE AP PEALS. THIS WAS A MISUNDERSTANDING OF THE ASSESSEE. HOWEVER, WE ARE OF THE OPINION INCOME-TAX PROCEEDINGS ARE TO QUANTIFY THE CORRECT TAXABLE INCOME AND LEVY TAX THEREON. THEREFORE, MERELY BECAUSE THE AS SESSEES MISUNDERSTOOD THE DATE OF HEARING THAT CANNOT BE A REASON TO PENALIZE THE ASSESSEES. THIS TRIBUNAL IS OF THE CONSIDERED OPIN ION THAT GIVING ONE MORE OPPORTUNITY TO THE ASSESSEES TO ARGUE THE APPEALS O N MERITS WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. THEREFORE , IN EXERCISE OF THE 3 MA NOS.24 TO 28 & 33 TO 37/COCH/2014 JURISDICTION CONFERRED ON THIS TRIBUNAL UNDER PROVI SO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 WE RECA LL THE ORDERS OF THIS TRIBUNAL BOTH DATED 21-08-2013. 4. NOW THE APPEALS IN ITA NOS 391 TO 395/COCH/2013 AND ITA NOS 386 TO 390/COCH/2013 STAND RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEALS FOR FINAL DISPOSAL ON 14-07-2014. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COUR T, NO NOTICE SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF TH IS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 14-07-2014. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEES STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH JUNE, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 27 TH JUNE, 2014 PK/- COPY TO: 1. SHRI P YUSUF, PALACKAL HOUSE, MOODAL P.O., KUTTI PURAM, MALAPPURAM 679 571 / K.P. YUSUF, KELATHPARAMBIL HOUSE, MINALUR , TRICHUR DIST 2. DCIT, CENT.CIR., THRISSUR 3. THE COMMISSIONER OF INCOME-TAX (CENTRAL), 5 TH FLOOR, KANDAMKULATHY TOWERS, M.G. ROAD, KOCHI 682 011 4. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH