M/s.R.Kasi Vishwanathan & Bros, Palakkad V. ADCIT, Palakkad

MA 4/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0176 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 26-04-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 15-01-2013
• Court: TRIBUNAL
• Department Lawyers: SUSAN VARGHESE GEORGE
• Assessee Lawyers: B RAMAKRISHNAN

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. NO. 04/COCH/2013 (ARSG. OUT OF I.T.A. NO. 475/COCH/2011) ASSESSMENT YEAR : 2006-07 M/S. R. KASI VISHWANATHAN & BROS., MAIN ROAD, PATTAMBI, PALAKKAD-679 303. [PAN: AACFR 8902Q] VS. THE ADDL. COMMISSIONER OF INCOME TAX, PALAKKAD RANGE, PALAKKAD. (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY SHRI B. RAMAKRISHNAN, CA REVENUE BY SMT. SUSAN VARGHESE GEORGE, SR. DR DATE OF HEARING 26/04/2013 DATE OF PRONOUNCEMENT 26/04/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS MOVED THIS MISCELLANEOUS APPL ICATION SEEKING RECALL OF ORDER DATED 15-11-2012 PASSED BY THIS BENCH IN HIS HANDS DISMIS SING THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION. 2. THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMI TTED THAT HE DID NOT RECEIVE THE NOTICE OF HEARING AS CLAIMED BY THE REVENUE AND ACC ORDINGLY SUBMITTED THAT THE NON- APPEARANCE ON THE DATE OF HEARING WAS NOT WILFUL. A CCORDINGLY, HE PRAYED FOR RECALL OF THE ORDER STATED ABOVE. 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 M.P.. NO. 04/COCH/2013 2 POWER VESTED UPON THE BENCH UNDER RULE 24 OF THE AP PELLATE TRIBUNAL RULES, WE RECALL THE ORDER STATED ABOVE AND DIRECT THE REGISTRY TO P OST THE APPEAL FOR FINAL HEARING ON 29-05-2013 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPE N 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, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED ACCORDINGLY ON 26-04-20 13. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 26TH APRIL, 2013 GJ COPY TO: 1. M/S. R. KASI VISHWANATHAN & BROS., MAIN ROAD, PA TTAMBI, PALAKKAD-679 303. 2. THE ADDL. COMMISSIONER OF INCOME TAX, PALAKKAD R ANGE, PALAKKAD. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-V, KOCHI . 4.THE COMMISSIONER OF INCOME-TAX, TRICHUR. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR ) I.T.A.T, COCHIN M.P.. NO. 04/COCH/2013 3