M/s.G.K.Granites, Aluva V. The ACIT, Aluva

MA 35/COCH/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3855 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 14 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: 08-10-2015
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: V C JAMES
• 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. 35&36/COCH/2015 (ARSG. OUT OF I.T.A. NOS.24&25/ COCH/2015) ASSESSMENT YEARS : 2009-10 & 2006-07 M/S. G.K. GRANITES, OORAKKAD, KIZHAKKAMBALAM, ALUVA, ERNAKULAM-683 562. [PAN :AACCG 0500A] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, ALUVA. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SHRI V.C. JAMES, CA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 22/01/2016 DATE OF PRONOUNCEMENT 22/01/2016 O R D E R PER B.P. JAIN, AM 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. 2. IN THE PETITION FILED BY THE ASSESSEE, IT WAS SU BMITTED THAT THE AUTHORIZED REPRESENTATIVE MET WITH AN ACCIDENT ON THE DATE OF HEARING AND THEREFORE, HE M.P. NOS. 35&36/COCH/2015 2 COULD NOT REACH IN TIME. HOWEVER, BY THE TIME HE R EACHED THE BENCH, THE CASE WAS DISMISSED. THE ASSESSEE SUBMITTED THAT HIS AUTH ORIZED REPRESENTATIVE EXPLAINED THE MATTER TO THE OFFICIALS OF THE ITAT A ND INFORMED THAT THE DEFECTS WERE RECTIFIED. THE ASSESSEE SUBMITTED THAT MUCH P REJUDICE WOULD BE CAUSED TO HIM IF THE APPEAL IS NOT RESTORED AND REHEARD ON ME RIT AND ACCORDINGLY, HE PRAYED THAT THE APPEALS MAY KINDLY BE RESTORED. 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 FOR FINAL HEARING ON 15- 03-2016 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPE N 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. NOS. 35&36/COCH/2015 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED PRONOUNCED IN THE OPEN COURT ON 22-01-2016. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 22 ND JANUARY, 2016 GJ COPY TO: 1. M/S. G.K. GRANITES, OORAKKAD, KIZHAKKAMBALAM, AL UVA, ERNAKULAM-683 562. 2.THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE- 1, ALUVA. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-II, KOCH I. 4. THE COMMISSIONER OF INCOME-TAX, KOCHI. 5. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN