Travanocre Titanium Products, Trivandrum V. DCIT, Trivandrum

MA 47/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0173 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 12-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSAN GEORGE VARGHESE
• Assessee Lawyers: V DEVARAJAN
• Keywords: Reasonable cause

Judgement Text

1 MP NO.47/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. 47/COCH/2013 (ARISING OUT OF I.T.A NO. 528/COCH/2010) (ASSESSMENT YEAR 2007-08) TRAVANCORE TITANIUM PRODUCTS LTD VS DY.CIT, CIR.1 (1) KOCHUVELI, TRIVANDRUM PAN : AAACT8543J (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI V DEVARAJAN 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 12-09-2012. 2. SHRI V DEVRAJAN, THE LD.REPRESENTATIVE FOR THE A SSESSEE SUBMITTED THAT THE APPEAL WAS POSTED FOR HEARING ON 12-09-201 2. HOWEVER, NO INTIMATION WAS RECEIVED FROM THIS TRIBUNAL ABOUT TH E POSTING OF THE CASE ON 2 MP NO.47/COCH/2013 12-09-2012. THEREFORE, THE ASSESSEE COULD NOT APPE AR BEFORE THIS TRIBUNAL. WE HEARD SMT. SUSAN GEORGE VARGHESE, THE LD.DR ALSO . 3. THE FACT THAT THE POSTING OF THE CASE WAS NOT IN TIMATED TO THE ASSESSEE IS NOT IN DISPUTE. THEREFORE, THIS TRIBUN AL IS OF THE OPINION THAT THE ASSESSEE WAS PREVENTED BY A REASONABLE CAUSE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 12-09-2012. 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 12-09-2012 IS RECALLED. NOW THE APPEAL OF THE ASSESSEE IN I.T.A. NO.47/COCH/2013 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 13-06-2013 FOR WHICH N O NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR HEARING ON 13-06-2013. 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/- 3 MP NO.47/COCH/2013 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