The Kasargode Dist. Co-op Bank Ltd, Kasargode V. The ITO, Kannur

MA 46/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1819 (ITAT-COCHIN)
• Duration Of Justice: 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-04-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-06-2014
• Assessment Year: 2010-2011
• Appeal Filed On: 24-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR

Judgement Text

1 ITA NO.44 TO 46/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.A. NOS. 44 TO 46/COCH/2014 (ARISING OUT OF I.T.A NOS.201 TO 203/COCH/2013) (ASSESSMENT YEARS 2008-09 TO 2010-11) THE KASARGOD DIST CO-OP BANK LTD VS ITO (TDS) KASARGOD 671 121 KANNUR PAN : CHNTO1654C (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI GEORGE THOMAS RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 27-06-2014 DATE OF PRONOUNCEMENT : 27-06-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETIT IONS SEEKING RECALL OF THE COMMON ORDER OF THIS TRIBUNAL DATED 2 3-09-2013 FOR THE ASSESSMENT YEARS 2008-09 TO 2010-2011. 2. SHRI GEORGE THOMAS, THE LD.REPRESENTATIVE FOR TH E ASSESSEE SUBMITTED THAT THE ASSESSEE WAS UNDER THE IMPRESSIO N THAT NOTICE WOULD BE RECEIVED FROM THE TRIBUNAL FOR REPOSTING THE CAS E. ACCORDING TO THE LD.REPRESENTATIVE, THE ASSESSEE FILED THE APPEALS F OR THE FIRST TIME BEFORE 2 ITA NO.44 TO 46/COCH/2014 THIS TRIBUNAL, THEREFORE, DUE TO SHEET IGNORANCE TH EY COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 23-09-2013 WHEN THE APPEALS WERE TAKEN UP FOR HEARING. ACCORDING TO THE LD.REPRESENTATIVE THERE WAS NO WILLFUL DEFAULT ON THE PART OF THE ASSESSEE. WE HEARST SMT. LATHA V K UMAR, THE LD.DR ALSO. 3. THE FACT THAT THE ASSESSEE COULD NOT APPEAR DUE TO MISUNDERSTANDING OF THE PROCEDURE BEFORE THIS TRIBU NAL IS NOT DISPUTED. IT IS ALSO NOT IN DISPUTE THAT THE ASSESSEE IS FILING APPEAL BEFORE THIS TRIBUNAL FOR THE FIRST TIME. THEREFORE, BY TAKING A LENIENT VIEW IN THE MATTER, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT ONE MORE OPPORTUNITY SHALL BE GIVEN TO THE ASSESSEE FOR ARGUING THE CASE ON MERIT BEFORE THIS TRIBUNAL. GIVING SUCH AN OPPORTUNITY MAY NOT PREJUDICE THE IN TEREST OF THE REVENUE. IN FACT, SUCH AN OPPORTUNITY TO THE ASSESSEE WOULD PROMOTE THE CAUSE OF JUSTICE. THEREFORE, IN EXERCISE OF THE JURISDICTIO N CONFERRED ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLA TE TRIBUNAL) RULES, 1963 WE HEREBY RECALL THE COMMON ORDER OF THIS TRIB UNAL DATED 23-09- 2013. 4. NOW THE APPEALS IN ITA NOS 201 TO 203/COCH/2013 STAND RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRE CTED TO POST THE APPEALS FOR FINAL DISPOSAL ON 01-08-2014. SINCE THE DATE OF HE ARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO NOTICE SHALL BE ISS UED TO EITHER PARTY. IN 3 ITA NO.44 TO 46/COCH/2014 OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 01-08-2014. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH JUNE, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 27 TH JUNE, 2014 PK/- COPY TO: 1. THE KSARGOD DISTRICT CO-OP BANK LTD, KASARAGOD 6 71 121 2. THE ITO (TDS), KANNUR 3. THE COMMISSIONER OF INCOME-TAX, TDS, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-III, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH