Sri.George Abraham, Trivandrum V. ITO, Trivandrum

MA 46/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0172 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 18-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSAN GEORGE VARGHESE
• Assessee Lawyers: D S SREEKUMAR
• Keywords: Reasonable cause

Judgement Text

1 MP NO.46/COCH/2013 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. 46/COCH/2013 (ARISING OUT OF I.T.A NO. 349/COCH/2011) (ASSESSMENT YEAR 2006-07) SHRI GEORGE ABRAHAM VS THE ITO, WD.2(2) MOOLAMANNIL TRIVANDRUM KAWDIAR, TRIVANDRUM 695 003 PAN : ACEPA 8078Q (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI D.S. SREEKUMAR RESPONDENT BY : SMT. SUSAN GEORGE VARGHESE DATE OF HEARING : 10-05-2013 DATE OF PRONOUNCEMENT : 10-05-2013 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLI CATION FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 28-01-2013. 2. SHRI D.S. SREEKUMAR, THE LD.COUNSEL FOR THE ASSE SSEE SUBMITTED THAT HE WAS OUT OF STATION FOR HIS EYE TREATMENT, THEREF ORE, HE COULD NOT NOTICE 2 MP NO.46/COCH/2013 THE DATE OF POSTING OF THE MATTER. HENCE, HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 28-01-2013 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THE LD.COUNSEL THEREFORE, PLEADED THAT THERE WAS A REAS ONABLE CAUSE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON THE DATE OF HEARI NG FIXED. WE HEARD SMT. SUSAN GEORGE VARGHESE, THE LD.DR ALSO. 3. IT IS NOT IN DISPUTE THAT THE LD.COUNSEL FOR THE ASSESSEE WAS OUT OF STATION FOR HIS EYE TREATMENT. THEREFORE, THIS TRI BUNAL IS OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY A REASONABLE CAUSE FO R NOT APPEARING BEFORE THIS TRIBUNAL ON 28-01-2013. HENCE, BY EXERCISING THE POWERS OF THIS TRIBUNAL PROVIDED UNDER THE PROVISO TO RULE 24 OF T HE I.T.(APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL D ATED 28-01-2013 IS RECALLED. NOW THE APPEAL OF THE ASSESSEE IN I.T.A. NO.349/COCH/2011 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 11-06-2013 FOR WHI CH NO NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, C OPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR HEARING ON 11-06-2013. 3 MP NO.46/COCH/2013 4. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS A PPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 TH MAY, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 10 TH MAY, 2013 PK/- COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH 4 MP NO.46/COCH/2013 1. DATE OF DICTATION : 10-05 2. DATE OF PLACING THE DRAFT ORDER BEFORE THE MEMBER : 10-05 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.PS : 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER: 5. DATE OF RETURN OF THE ORDER TO PS AFTER APPROVAL : 6. DATE OF PRONOUNCEMENT : 7. DATE ON WHICH THE FILE ALONG WITH THE ORDER SENT TO BC : 8. NO. OF PAGES OF DICTATION PADS ATTACHED TO THE FILE : 02 9. NO. OF PAGES OF DRAFT COPY OF THE ORDER ATTACHED TO THE FILE :