Smt.Indu Sunil Kumar, Thiruvalla V. DCIT, Kollam

MA 38/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1814 (ITAT-COCHIN)
• Duration Of Justice: 10 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-05-2014
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 16-05-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 08-07-2013
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: IYPE JOHN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM M.P. NOS. 38 & 55/COCH/2014 (ARSG. OUT OF I.T.A. NOS. 54 & 55/COCH/2013) ASSESSMENT YEARS : 2006-07 & 2008-09 SMT. INDU SUNIL KUMAR, SRAVANAM, POWER HOUSE ROAD, THIRUVALLA. [PAN:AGPPS 4558L] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOTTAYAM. (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY SHRI IYPE JOHN, CA REVENUE BY SHRI LATHA V. KUMAR, JR. DR DATE OF HEARING 16/05/2014 DATE OF PRONOUNCEMENT 16/05/2014 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS MOVED THESE TWO MISCELLANEOUS AP PLICATIONS SEEKING RECALL OF COMMON ORDER DATED 27-05-2013 PASSED BY THIS BENCH DISMISSING THE APPEALS FILED BY THE ASSESSEE FOR NON-PROSECUTION. 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMI TTED THAT THE AUTHORIZED REPRESENTATIVE SHRI K.I. JOHN WAS NOT KEEPING WELL AND THEREFORE, THE HONBLE TRIBUNAL WAS PLEASED TO ADJOURN THE FIRST HEARING. THEREAFTE R, THE APPEALS WERE POSTED FOR HEARING ON 27-05-2013, AS PER THE ADJOURNMENT APPLI CATION DATED 22-04-2013 FILED BEFORE THE BENCH. THE LD. COUNSEL SUBMITTED THAT T HE AUTHORISED REPRESENTATIVE, SHRI K.I. JOHN, COULD NOT APPEAR FOR THE HEARING ON THAT DATE ALSO DUE TO DIFFICULTY IN WALKING. M.P. NOS.38&55/COCH/2014 2 SUBSEQUENTLY HE HAD TO UNDERGO AN OPERATION AND HE WAS ADVISED TO TAKE REST. THE LD COUNSEL DREW OUR ATTENTION TO THE COPY OF THE MEDIC AL CERTIFICATE FURNISHED IN SUPPORT OF THE ABOVE SUBMISSIONS. ACCORDINGLY, THE LD COUNSEL SUBMITTED THAT THE ASSESSEE COULD NOT ATTEND THE HEARING DUE TO REASONS BEYOND HIS CO NTROL AND ACCORDINGLY PLEADED THAT THE ORDER DATED 27-05-2013 MAY BE RECALLED. 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 SUFFIC IENT 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 OF THE AP PELLATE TRIBUNAL RULES, WE RECALL THE ORDER CITED ABOVE AND DIRECT THE REGISTRY TO PO ST BOTH THE APPEALS FOR FINAL HEARING ON 10.06.2014 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OP EN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND THE 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. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED. PRONOUNCED ACCORDINGLY ON 16-05-20 14. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 16 TH MAY 2014 GJ M.P. NOS.38&55/COCH/2014 3 COPY TO: 1. SMT. INDU SUNIL KUMAR, SRAVANAM, POWER HOUSE ROA D, THIRUVALLA. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL C IRCLE, KOTTAYAM. 3. THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI. 4. THE 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