The Secretary,Poothrikka Gramapanchayath, Cochin V. The ITO (TDS), Cochin

MA 35/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4276 (ITAT-COCHIN)
• Duration Of Justice: 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 15-04-2016
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: REJITH KUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI GEORGE GEORGE K., JM & B.R. BASKA RAN, AM M.P. NOS. 35-38/COCH/2016 (ARSG. OUT OF I.T.A. NOS.18-21/COCH/2016) ASSESSMENT YEARS : 2008-09 TO 2011-12) THE SECRETARY, POOTHRIKKA GRAMA PANCHAYATH, POOTHRIKKA, ERNAKULAM. [PAN :CHNPO 1216F] VS. THE INCOME TAX OFFICER (TDS), KOCHI. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SHRI REJITH KUMAR, CA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 22/04/2016 DATE OF PRONOUNCEMENT 22/04/2016 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 22-03-2016 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 APPEALS WERE POSTED FOR HEARING ON 22-03-2016 AND NOTICE FO R THIS WAS RECEIVED BY THE PETITIONER ON 04-02-2016. SUBSEQUENTLY ANOTHER NOT ICE WAS RECEIVED ON 22-02- 2016 FOR APPEARANCE BEFORE THE TRIBUNAL ON 18-03-20 16 FOR HEARING THE PETITIONS FILED ALONG WITH THE APPEALS. IN RESPONSE TO THIS NOTICE, THE ASSESSEE APPEARED M.P. NOS. 35-38/COCH/2016 2 BEFORE THE TRIBUNAL ON 18-03-2016 AND ON THAT DATE THE PETITIONS WERE NOT HEARD AND HEARING WAS ADJOURNED TO 22/04/2016 BY THE TRIB UNAL. THE ASSESSEE WAS UNDER THE BONA FIDE BELIEF THAT SINCE THE HEARING O F THE PETITIONS WAS ADJOURNED TO 22/04/2016, THE APPEALS WILL NOT BE HEARD ON 22/ 03/2016 AS PER THE NOTICE RECEIVED BY THE ASSESSEE ON 04/02/2016 AND THEREFOR E THE PETITIONER HAD NEITHER APPEARED BEFORE THE TRIBUNAL ON 22/03/2016 NOR SUBM ITTED ANY ADJOURNMENT PETITION. THE APPEAL WAS DISMISSED BECAUSE OF NON APPEARANCE BEFORE THE TRIBUNAL ON 22/03/2016 THE ASSESSEE PRAYED THAT T HE ABOVE LAPSE MAY KINDLY BE CONDONED AND THE TRIBUNAL MAY BE PLEASED TO RECA LL THE APPEALS AND AFFORD ONE MORE OPPORTUNITY 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 22/03/2016 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APP EALS FOR HEARING IN REGULAR COURSE. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEF ORE THE TRIBUNAL ON THE DATE OF HEARING MENTIONED IN THE HEARING NOTICE AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. M.P. NOS. 35-38/COCH/2016 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED PRONOUNCED IN THE OPEN COURT ON 22-04-2016. SD/- SD/- (B.R. BASKARAN)) (GEORGE GEORGE ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: KOCHI DATED: 22 ND APRIL, 2016 GJ COPY TO: 1.THE SECRETARY, POOTHRIKKA GRAMA PANCHAYATH, POOTH RIKKA, ERNAKULAM. 2.THE INCOME TAX OFFICER (TDS), KOCHI. 3.THE COMMISSIONER OF INCOME-TAX(APPEALS)-III, 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