Ms.Seetha Nair, , Maelikkara V. The ITO, Wd-4, , Thiruvalla

MA 36/COCH/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2633 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 20-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: SANDEEP GOPALAKRISHNAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S / SHRI C HANDRA POOJARI, AM & GEORGE GEORGE K., J M M.P. NO . 36 /COCH/201 9 (ARSG. OUT OF I .T . A. NO. 217 / C OCH/20 1 8 ) ( ASSESSMENT YEAR : 2 0 10 - 11 ) SMT. SEETA NAIR, KUTTIYIL AGENCIES, KOLLAKADAVU, MAVELIKARA - 690 570. [PAN:AAWPN 5746L] VS. THE INCOME TAX OFFICER, WARD - 4, THIRUVALLA. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) ASSESSEE BY S HRI SANDEEP GOPALAKRISHNAN, ADV. REVENUE BY S MT. A.S. BINDHU, SR. DR DATE OF HEARING 07 /0 6 /2019 DATE OF PRONOUNCEMENT 07 /0 6 /2019 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER OF THE TRIBUNAL IN ITA NO. 217 /CO CH/201 8 DATED 10/12 /201 8 FOR THE ASSESSMENT YEAR 20 10 - 11 . 2. THE LD. AR SUBM ITTED THAT THE TRIBUNAL DISPOSED OFF THE APPEAL EXPARTE AND DECIDED THE APPEAL AGAINST THE ASSESSEE. THE LD. AR SUBMITTED THAT THE ASSESSEE COULD NOT APPEAR ON THE AFORESAID DATE BEFORE THE TRIBUNAL FOR WANT OF ANY NOTICE TO THAT EFFECT. IT WAS SUBMITTE D THAT THE ORDER DATED 10. 12.2018 AT M.P. NO . 3 6 / COCH/201 9 2 PARA 2 MENTIONED THAT THE CASE WAS ADJOURNED TO 10/12/2018 UNDER INTIMATION TO THE ASSESSEE. IT WAS SUBMITTED THAT NEITHER THE ASSESSEE NOR HER COUNSELS HAD RECEIVED ANY NOTICE, EMAIL OR TELEPHONIC INTIMATION WITH RESP ECT TO THE HEARING ON 10/12/2018. IT WAS SUBMITTED THAT THE ASSESSEE WAS KEENLY FOLLOWING THE POSTING OF THE CASE TILL 21/11/2018. IT WAS SUBMITTED THAT THE NEXT DATE OF POSTING WAS NEITHER INFORMED TO THE ASSESSEE NOR THE DATE TAKEN BY THE ASSESSEE FROM THE REGISTRY AND DUE TO AFORESAID MISTAKE, THE NEXT DATE OF POSTING WAS NOT INTIMATED TO THE COUNSEL. IT WAS ONLY ON THE RECEIPT OF THE ORDER PASSED BY THE TRIBUNAL DISMISSING THE APPEAL, THE ASSESSEE CONTACTED THE COUNSEL AND WAS INFORMED ABOUT THE DISM ISSAL OF THE APPEAL. THE ASSESSEE PRAYED THAT THE REASONS FOR NON APPEARANCE ON THE ADJOURNED DATE WAS NEITHER WILLFUL NOR CONTUMACIOUS AND IT WAS DUE TO AN INADVERTENT ERROR ON THE PART OF THE ASSESSEE AND BEYOND THE CONTROL OF THE CIRCUMSTANCES OF THE A SSESSEE. THE ASSESSEES FINANCIAL POSITION WAS WEAK AND WOULD BE PUT TO IRREPARABLE LOSS AND HARDSHIP. T HEREFORE, IT WAS PRAYED THAT THE TRIBUNAL MAY BE PLEASED TO RECALL THE ORDER DATED 10/12/2018 AND RESTORE THE APPEAL ALONG WITH THE STAY PETITION SO T HAT IT CAN BE DISPOSED OF ON MERITS. 3 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. AS PER RULE 24 OF THE INCOME TAX RULES, 1963, WHENEVER AN APPEAL HAS BEEN DISPOSED OFF ON MERIT, AND THE ASSESSEE S ATISFIES THE TRIBUNAL THAT THERE IS GOOD AND SUFFICIENT CAUSE FOR HIS NON APPEARANCE WHEN THE APPEAL WAS CALLED FOR HEARING, THEN THE M.P. NO . 3 6 / COCH/201 9 3 TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE O RDER AND RESTORE THE APPEAL. THE ASSESSEE HAS FILED THE PETITION DATED 02/02/2019 STATING THAT THE N OTICE OF HEARING FOR 10/12/ 201 8 HAD NOT COME TO THE KNOWLEDGE OF THE ASSESSEE. BEING SO, WE FIND THAT THERE IS GOOD AND SUFFICIENT CAUSE FOR NON - APPEARANCE OF THE AUTHORIZED REPRESENTATIVE BEFORE THE TRIBUNAL ON 10 / 1 2/201 8 . ACCORDINGLY , WE RECALL THE EA RLIER ORDER OF THE TR I BU N AL DATED 10/12 /201 8 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FINAL HEARING ON 27/06/2019 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND SEPARATE NOT ICE 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 PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. PRON OUNCED IN THE OPEN COURT ON 07 /06/ 2019. SD/ - SD/ - ( GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 07 /06/2019 GJ COP Y TO: 1 . SMT. SEETA NAIR, KUTTIYIL AGENCIES, KOLLAKADAVU, MAVELIKARA - 690 570. 2. THE INCOME TAX OFFICER, WARD - 4, THIRUVALLA. 3 . THE COMMISSIONER OF INCOME - TAX(APPEALS) , KOTTAYAM . M.P. NO . 3 6 / COCH/201 9 4 4. T HE COMMISSIONER OF INCOME - TAX , KOTTAYAM. 5 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN