Sri.Abdul Hameed K., Calicut V. The Pr.CIT, Calicut

MA 37/COCH/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8912 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-10-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 02-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDU
• Assessee Lawyers: P V VIJAYAN ITP
• Keywords: Reasonable cause
• Section: 12; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM M.P. NO S .3 6 & 37 /COCH/20 18 (ARSG. OUT OF I.T.A. NOS. 244 & 245/COCH/2016) ( ASSESSMENT YEAR S : 20 11 - 12 & 2012 - 13) SHRI ABDUL HAMEED K. PROP. M/S. KEY PEE FURNITURE, ULLIYERI P.O., KOZHIKODE-673 323. [PAN:AHPPA 9352F] THE PR. COMMISSIONER OF INCOME-TAX, KOZHIKODE. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) ASSESSEE BY SHRI P.V. VIJAYAN, ITP REVENUE BY SMT. A.S. BINDU, DR DATE OF HEARING 0 5 / 10 /2018 DATE OF PRONOUNCEMENT 08 / 10 /2018 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THESE MISCELLANEOUS PETITIONS, THE ASSESSEE SEEKS TO RECALL THE COMMON EXPARTE ORDER OF THE TRIBUNAL IN ITA NOS. 244 & 245/COCH/2016 DATED 05/04/2018 FOR THE ASSESSMENT YEARS 2011-12 AND 2012-13. 2. THE LD. AR SUBMITTED THAT THE TRIBUNAL HAD DISMISSED THE APPEALS OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LD. AR SUBMITTED THAT HE WAS AUTHORIZED TO APPEAR ON BEHALF OF THE ASSESSEE ON 05/04/2018. IT WAS SUBMITTED M.P. NOS.36 &37/COCH/2018 2 THAT HE WAS A PHYSICALLY DISABLED PERSON ON ACCOUNT OF PARTLY AMPUTATED RIGHT FOOT WITH ALL THE TOES AND THE SAME FOOT WAS BADLY INJURED ON 28/03/2018 AND THEREFORE, HE WAS NOT ABLE TO MOVE AND HENCE WAS ADVISED REST BY HIS PHYSICIAN FOR TOTAL BED REST FOR TWO WEEKS. THE LD. AR SUBMITTED THAT HE COULD NOT FILE THE AFFIDAVIT BEFORE THE ITAT ON 05/04/2018. THEREFORE, THE LD. AR FILED A COPY OF THE AFFIDAVIT ALONGWITH THE SUBMISSION BEFORE THE TRIBUNAL. HENCE, IT WAS SUBMITTED THAT HE WAS PREVENTED BY REASONABLE CAUSE FOR NON APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. UNDER THESE CIRCUMSTANCES AND IN THE LIGHT OF THE SUBMISSION MADE THROUGH THIS PETITION, THE LD. AR PRAYED FOR RECALLING OF THE ORDER DATED 05/04/2018. 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 SUFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWER VESTED UPON THE BENCH UNDER RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER DATED 05/04/2018 ABOVE AND DIRECT THE REGISTRY TO POST THE APPEALS FOR FINAL HEARING ON 29/10/2018 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 PARTIES. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE M.P. NOS.36 &37/COCH/2018 3 THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 8 TH OCTOBER, 2018. SD/- SD/- (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 8 TH OCTOBER, 2018 GJ COPY TO: 1. SHRI ABDUL HAMEED K. PROP. M/S. KEY PEE FURNITURE, ULLIYERI P.O., KOZHIKODE-673 323. 2 THE PR. COMMISSIONER OF INCOME-TAX, KOZHIKODE. 3. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 4. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN