Sri.Krishnan Achary, Pathanamthitta V. The iTO, Wd-3, Thiruvalla

MA 38/COCH/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8074 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-07-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 17-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: RENOY VINCENT

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 . 3 8 /COCH/201 9 (ARSG. OUT OF I .T . A. NO. 43 2 / C OCH/20 1 8 ) ( ASSESSMENT YEAR : 2 0 0 8 - 09 ) SHRI KRISHNAN ACHARY, GOKULAM, MANGARAM, KONNI P.O., PATHANAMTHITTA - 689 691. [PAN:ABIPA 9994J] VS. TH E INCOME TAX OFFICER, WARD - 3, THIRUVALLA. (ASSESSEE - APP ELLANT) (REVENUE - RESPONDENT) ASSESSEE BY S HRI RENOY VINCENT , ADV. REVENUE BY S MT. A.S. BINDHU, SR. DR DATE OF HEARING 1 2 /0 7 /2019 DATE OF PRONOUNCEMENT 1 2 /0 7 /2019 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY TH IS MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER OF THE TRIBUNAL IN ITA NO. 4 3 2 /CO CH/201 8 DATED 04/0 3 /201 9 FOR THE ASSESSMENT YEAR 20 08 - 09. 2. THE LD. AR SUBM ITTED THAT THE TR IBUNAL DISPOSED OFF THE APPEAL EXPARTE AND DECIDED THE APPEAL AGAINST THE ASSESSEE. THE LD. AR SUBMITTED THAT WHEN THE M.P. NO . 3 8 / COCH/201 9 2 ABOVE APPEAL WAS POSTED ON 06/02/2019, THE TRIBUNAL HAD ADJOURNED THE MATTER TO 04/03/2019. IT WAS SUBMITTED THAT DUE TO AN INADVERTENT OMISSION OF THE STAFF ATTACHED TO THE OFFICE OF THE COUNSEL, THE NEXT POSTING DATE OF THE CASE WAS WRONGLY NOTED IN THE CASE DIARY ON 05/03/2019 INSTEAD OF ACTUAL POSTING DATE, SINCE 04/03/2019 WAS A HOLIDAY FOR KERALA HIGH COURT ON ACCOU NT OF SIVARATHRI. IT WAS SUBMITTED THAT DESPITE BEST EFFORTS, THE ADJOURNMENT LETTER COULD BE SENT ONLY BY 10.45 AM AND THE SAME DID NOT REACH THE TRIBUNAL FOR CONSIDERATION WHICH RESULTED IN DISMISSAL OF THE APPEAL ON 04/03/2019. IT WAS SUBMITTED THAT T HE ASSESSEE BANK SUPPORTS, NURTURES AND BOOSTS THE LOCAL ECONOMY BY PROVIDING MUCH NEEDED FINANCIAL FACILITIES AND ASSISTANCE TO BUSINESSES, TRADE AND INDUSTRY AND IF THE DEMAND CONFIRMED IN THE IMPUGNED ORDER IS SUSTAINED, IT CAUUSE SEVERE HARDSHIPS, IRRE PARABLE INJURIES AND INSURMOUNTABLE LOSSES TO THE ASSESSEE - BANK. THE LD. AR SUBMITTED THAT IT WILL HAVE A GOOD CASE OF SUCCEEDING IN THE APPEAL. IT WAS SUBMITTED THAT THERE WAS NO WILLFUL LATCHES OR NEGLIGENCE ON THE PART OF THE ASSESSEE FOR NOT APPEARIN G ON THE SAID DATE OF HEARING BEFORE THE TRIBUNAL. THUS, IT WAS PRAYED THAT THE EX - PARTE ORDER DATED 04/03/2019 MAY BE RESTORED FOR HEARING ON MERITS. 3 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. AS PER RULE 24 OF THE INCOME TAX RU LES, 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 8 / COCH/201 9 3 TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE O RDER AND RESTORE THE APPEAL. THE LD. AR HAS FILED THE PETITION DATED 05/07/2019 STATING THAT THE HEARING DATE WAS WRONGLY NOTED BY THE STAFF OF THE COUNSEL AS 05/03/2019. BEING SO, WE FIND THAT THERE IS GOOD AND SUFFICIENT CAUSE FOR NON - AP PEARANCE OF THE AUTHORIZED REPRESENTATIVE BEFORE THE TRIBUNAL ON 04/0 3 /2019 . ACCORDINGLY , WE RECALL THE EARLIER ORDER OF THE TR I BU N AL DATED 04/0 3 /2019 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FINAL HEARING ON 06/ 08 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 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, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 12/07 /2019. SD/ - SD/ - ( GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 1 2/0 7 /2 019 GJ COPY TO: 1 . SHRI KRISHNAN ACHARY, GOKULAM, MANGARAM, KONNI P.O., PATHANAMTHITTA - 689 691. 2. THE INCOME TAX OFFICER, WARD - 3, THIRUVALLA. 3. THE COMMISSIONER OF INCOME - TAX(APPEAL S), KOTTAYAM. M.P. NO . 3 8 / COCH/201 9 4 4 . THE PR. 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