Abdul Gafoor, Cochin V. ACIT, Ernakulam

MA 47/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8647 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 27-07-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 24-05-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: K PARVATHY AMMAL
• Keywords: Reasonable cause

Judgement Text

1 M.A 47/COCH/2012 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) M.A. NO 47/COCH/2012 (ARISING OUT OF I.T.A NO. 179/COCH/2010) (ASSESSMENT YEAR 2005-06) ABDUL GAFOOR VS A.C.I.T., CIR.2(1) PROP BIMBIS FAT FOODS & SWEETS ERNAKULAM D.H. ROAD, KOCHI-16 PAN : ABGPA2789M (APPLICANT) (RESPONDENT) APPELLANT BY : SHRI K PARVATHY AMMAL RESPONDENT BY : SMT. A.S. BINDHU DATE OF HEARING : 27-07-2012 DATE OF PRONOUNCEMENT : 27-07-2012 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLI CATION TO RECALL THE ORDER OF THIS TRIBUNAL 29-03-2012. 2. SMT. K PARVATI AMMAL, THE LD.REPRESENTATIVE FOR T HE ASSESSEE SUBMITTED THAT THE CASE WAS POSTED FOR HEARING ON 28-02-2012. THE LD.REPRESENTATIVE FOR THE ASSESSEE FILED AN APPLICATION FOR ADJOURNMENT. ACCORDINGLY THE SAME WAS ADJOURNED TO 29-03-2012. THE LD.REPRESENTATIVE SUBMI TTED THAT THE ADJOURNED DATED 29-03-2012 WAS NOT BROUGHT TO THE NOTICE OF THE ASSESSEE; THEREFORE, THEY 2 M.A 47/COCH/2012 COULD NOT APPEAR BEFORE THIS TRIBUNAL. THEREFORE, THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFOR E THIS TRIBUNAL ON 29-03-2012. WE HEARD SMT. A.S. BINDHU, THE LD.DR ALSO. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. ADMITTEDLY THE M ATTER WAS POSTED FOR HEARING ON 28-02-2012 AND 29-03-2012 AT THE REQUEST OF THE ASSE SSEE. THE LD.REPRESENTATIVE FOR THE ASSESSEE NOW CONTENDS THA T THE ADJOURNED DATE 29-03- 2012 WAS NOT BROUGHT TO THE NOTICE OF THE ASSESSEE. INCOME-TAX PROCEEDINGS ARE ONLY TO ASSESS THE RIGHT INCOME OF THE ASSESSEE FOR COLLECTION OF TAX. NO ONE WOULD GAIN BY DECIDING THE APPEAL ON TECHNICALITY. THEREFORE, THIS TRIBUNAL IS OF THE OPINION THAT BY GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE THE INTEREST OF THE REVENUE MAY NOT BE PREJUDICED. IN OTHER WORDS GIVING SUCH AN OPPORTUNITY WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. IN THIS FACTUAL SITUATION WE FIND THAT THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 29-03-2012. ACCORDINGLY, IN EXERCISE OF THE POWERS OF THIS TRIBUNAL AND KEEPING IN VIEW THE PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL D ATED 29-03-2012 IS HEREBY RECALLED. 4. NOW THE APPEAL OF THE ASSESSEE STANDS RESTORED O N THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FIN AL DISPOSAL ON 23-08-2012. IT IS MADE CLEAR THAT IT IS NOT NECESSARY TO ISSUE NOTICE OF HEARING TO EITHER PARTY FOR THE HEARING DATED 23-08-2012 SINCE THE DATE OF HEARIN G IS ANNOUNCED IN THE OPEN COURT. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 23-08-2012. 3 M.A 47/COCH/2012 5. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS A PPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 27 TH DAY OF JULY, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 27 TH JULY, 2012 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