Jobrun G.Varghese, Kottarakkara V. The ADCIT, Kollam

MA 40/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1817 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 25-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: A S NARAYANAMURTHY

Judgement Text

1 MA NO.40-42 /COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) M.A. 40/COCH/2014 (ARISING OUT OF I.T.A NO. 07/COCH/2013) (ASSESSMENT YEAR 2009-10) JOBRUN G VARGGESE VS A.C.I.T.,CENT.CIR. LOUDES MATHA CASHEW INDUSTRIES KOLLAM PUTHOOR PO, KOTTARAKKARA KOLLAM DIST PAN : AAZPV5192P (APPLICANT) (RESPONDENT) M.A. 41/COCH/2014 (ARISING OUT OF I.T.A NO. 08/COCH/2013) (ASSESSMENT YEAR 2009-10) SHRI BABU OOMMEN VS A.C.I.T.,CENT.CIR. ALPHONSA CASHEW INDUSTRIES KOLLAM PUTHOOR PO, KOTTARAKKARA KOLLAM DIST PAN : AADPO7373B (APPLICANT) (RESPONDENT) M.A. 42/COCH/2014 (ARISING OUT OF I.T.A NO. 09/COCH/2013) (ASSESSMENT YEAR 2009-10) SHRI JOB G OOMMEN VS A.C.I.T.,CENT.CIR. PENIAL CASHEW CO KOLLAM KOTTARAKKARA, KOLLAM DIST PAN : AADPO9275G (APPLICANT) (RESPONDENT) 2 MA NO.40-42 /COCH/2014 APPLICANTS BY : SHRI A.S. NARAYANAMURTHY RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 09-05-2014 DATE OF PRONOUNCEMENT : 09-05-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEES FILED THE PRESENT MISCELLANEOUS APPL ICATIONS TO RECALL THE ORDERS OF THIS TRIBUNAL DATED 27-05-2013. 2. SHRI A.S. NARAYANAMURTHY, THE LD.REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE APPEALS WERE ORIGINALLY POSTED F OR HEARING ON 01-05- 2013 AND WERE ADJOURNED TO 27-05-2013 AT THE REQUES T OF THE ASSESSEES. HOWEVER, THE LD.REPRESENTATIVE FOR THE ASSESSEE COU LD NOT MAKE NOTE OF THE ADJOURNED DATE OF HEARING, THEREFORE, HE COULD NOT APPEAR WHEN THE APPEALS WERE TAKEN UP FOR HEARING EVEN THOUGH HE WA S PRESENT IN THE COURT FOR OTHER APPEALS. ACCORDING TO THE LD.REPRESENTAT IVE, THE NON APPEARANCE OF THE LD.REPRESENTATIVE FOR THE ASSESSEE IN THESE APPEALS IS DUE TO FAILURE TO MAKE NOTE OF THE ADJOURNED DATE. THEREFORE, THE ASSESSEE WAS PREVENTED FROM APPEARING BEFORE THIS TRIBUNAL ON 27 -05-2013. WE HEARD SMT. LATHA V KUMAR, THE LD.DR ALSO. 3 MA NO.40-42 /COCH/2014 3. IT IS NOT IN DISPUTE THAT THOUGH THE REPRESENTAT IVE FOR THE ASSESSEE WAS PRESENT IN THE COURT ON 27-05-2013 HE COULD NOT APPEAR IN THESE APPEALS WHEN THE APPEALS WERE TAKEN UP FOR HEARING SINCE HE COULD NOT MAKE NOTE OF THE ADJOURNED DATE OF HEARING. THIS T RIBUNAL IS OF THE CONSIDERED OPINION THAT THERE IS SUFFICIENT CAUSE O N THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL. T HE OBJECT OF THE INCOME- TAX ACT IS TO COMPUTE THE TAXABLE INCOME AND LEVY T AX THEREON. THEREFORE, TECHNICALITY MAY NOT PLAY ANY ROLE IN TAXATION PROC EEDINGS. MOREOVER, THE GOVERNMENT CANNOT KEEP THE TAXPAYERS MONEY ON TECHN ICALITIES UNLESS IT IS OTHERWISE AUTHORIZED BY LAW. IN THESE FACTS AND CI RCUMSTANCES, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSE SSEES WERE PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THIS TRIBUNA L ON 27-05-2013. ACCORDINGLY, IN EXERCISE OF JURISDICTION OF THIS TR IBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULE S, 1963, THE ORDERS OF THIS TRIBUNAL DATED 27-05-2013 IN ITA NOS 07, 08 & 09/COCH/2013 ARE HEREBY RECALLED. 4. NOW THE APPEALS OF THE ASSESSEE IN ITA NOS IT 07 , 08 & 09/COCH/2013 STAND RESTORED ON THE FILE THIS APPEAL TRIBU8NAL. THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR HEARING ON 10-06 -2014. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO NO TICE OF HEARING SHALL 4 MA NO.40-42 /COCH/2014 BE ISSUED TO EITHER PARTY. IN OTHER WORDS, THE COP Y OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR THE HEARING ON 10- 06-2014. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS ST AND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 09 TH MAY, 2014. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 09 TH MAY, 2014 PK/- COPY TO: 1. JOBRUN G VARGGESE, LOUDES MATHA CASHEW INDUSTRIE S, PUTHOOR PO, KOTTARAKKARA, KOLLAM DIST / SHRI BABU OOMMEN, ALPHO NSA CASHEW INDUSTRIES, PUTHOOR PO, KOLLAM / SHRI JOB G OOMMEN, PENIEL CASHEW CO, KOTTRAKKARA, KOLLAM 2. THE ACIT, CENT.CIR. KOLLAM 3. THE COMMISSIONER OF INCOME-TAX, TRIVNDRUM 4. THE COMMISSIONER OF INCOME-TAX(A)-III, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH