Sri.Rajesh C L/h of Ltae Shri.K.Chenthamarakshan, Pallakad V. The ITO, Wd-1, Palakkad, Palakkad

MA 40/COCH/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8076 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 8 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: 2000-2001
• Appeal Filed On: 04-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: C R HARISH

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M M.P. 40/COCH/2019 (ARSG. OUT OF I .T . A. NO . 242/ COCH/ 201 8 ) ASSESSMENT YEAR : 20 00 - 01 SHRI RAJESH C. , L/HR OF LATE SHRI K. CHENTHAMARAKSHAN, PULIYANKKAVU KALAM, VANDITHAVALAM, PATTANCHERY, PALAKKAD - 678 534 . [PAN: A ESPC 3102K] VS. INCOME TAX OFFICER, WARD - 1, PALAKKAD (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) A SSESSEE BY SHRI C.R. HARISH, CA REVENUE BY SMT. A.S. BINDHU, SR. DR D ATE OF HEARING 1 2 / 07 / 201 9 DATE OF PRONOUNCEMENT 1 2/07/2019 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER OF THE TRIBUNAL IN ITA NO.243/COCH/2018 DATED 10/12/2018 FOR THE ASSESSMENT YEAR 2000 - 01. 2. TH E LD. AR SUBMITTED THAT THE TRIBUNAL DISPOSED OFF THE APPEAL EXPARTE AND DECIDED THE APPEAL AGAINST THE ASSESSEE. THE LD. AR SUBMITTED THAT WHEN THE CASE WAS INITIALLY POSTED FOR HEARING ON 13 TH NOVEMBER, 2018, THE PETITIONER HAD REQUESTED FOR ADJOURNMENT . HOWEVER, THE SUBSEQUENT DATE OF HEARING OF THE M.P. NO. 40/COCH/2019 2 APPEAL WAS NOT KNOWN TO THE PETITIONER SINCE NO NOTICE OF HEARING WAS SERVED UPON HIM AS A RESULT OF WHICH HE COULD NOT GET THE MATTER REPRESENTED BY HIS REPRESENTATIVE ON THE DATE OF HEARING, I.E., 10/12/2 018. MOREOVER, IT WAS SUBMITTED THAT THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SHRI C.R. HARISH, CA HAD MET WITH A TWO WHEELER ACCIDENT ON 05/12/2018 AND HAD FRACTURED HIS FINGER ON THE RIGHT LEG AS A RESULT OF WHICH HE WAS PREVENTED FROM TRAVELLING F OR A PERIOD OF 21 DAYS FROM 05/12/2018 TO 26/12/2018 AS ADVISED BY HIS DOCTORS. HENCE, THE LD AR SUBMITTED THAT THE NOTICE OF HEARING ON 10/12/2018 WAS NOT RECEIVED BY THE ASSESSEE AND THAT WAS THE REASON WHY NO REPRESENTATION WAS MADE ON THAT DATE. THU S, IT WAS SUBMITTED THAT THE DEFAULT ON THE PART OF THE PETITIONER IN NOT BEING REPRESENTED BEFORE THE TRIBUNAL WAS NOT A DELIBERATE ACT BUT DUE TO THE REASONS STATED ABOVE. THUS, IT WAS PRAYED THAT THE EX - PARTE ORDER DATED 10/12/2018 MAY BE RESTORED FOR H EARING ON MERITS. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. AS PER RULE 24 OF THE INCOME TAX RULES, 1963, WHENEVER AN APPEAL HAS BEEN DISPOSED OFF ON MERIT, AND THE ASSESSEE SATISFIES THE TRIBUNAL THAT THERE IS GOOD AND SUFFICIEN T CAUSE FOR HIS NON APPEARANCE WHEN THE APPEAL WAS CALLED FOR HEARING, THEN THE TRIBUNAL SHALL MAKE AN ORDER SETTING ASIDE THE EX PARTE ORDER AND RESTORE THE APPEAL. THE LD. AR HAS FILED THE PETITION DATED 27/02/2019 STATING THAT THE NOTICE OF HEARING ON T HE SAID DATE WAS NOT SERVED ON THE ASSESSEE AND THE AUTHORIZED REPRESENTATIVE ALSO MET WITH AN ACCIDENT. BEING SO, WE FIND THAT M.P. NO. 40/COCH/2019 3 THERE IS GOOD AND SUFFICIENT CAUSE FOR NON - APPEARANCE OF THE AUTHORIZED REPRESENTATIVE BEFORE THE TRIBUNAL ON 10/12/2018. ACCO RDINGLY, WE RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 10/12/2018 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FINAL HEARING ON 06/082019. 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. 3 . IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE S IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 1 2 TH JULY, 2019. - SD/ - SD/ - (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER P LACE: KOCHI DATED: 1 2 TH JULY , 201 9 GJ COPY TO: 1 . SHRI RAJESH C., L/HR OF LATE SHRI K. CHENTHAMARAKSHAN, PULIYANKKAVU KALAM, VANDITHAVALAM, PATTANCHERY, PALAKKAD - 678 534. 2 . THE INCOME TAX OFFICER, WARD - 1, PALAKKAD. 3 . THE COMMISSIONER OF INCOME - TAX (AP P EALS) , THRISSUR. 4 . THE PR. COMMISSIONER OF INCOME - TAX, THRISSUR. 5 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN