The Thiruvambadi Rubber Co. Ltd, Calicut V. The DCIT, Cochin

MA 47/COCH/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3862 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 29-01-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 02-11-2015
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: R V VEERAMANI
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI B.P. JAIN, AM AND GEORGE GEOR GE K., JM M.P. NO. 47/COCH/2015 (ARSG. OUT OF I.T.A. NO.287/COCH/2015) ASSESSMENT YEAR : 2007-08 THE THIRUMBADI RUBBER CO. LTD., THIRUMBADI ESTATE, MUKKOM, KOZHIKODE-673 602. [PAN :AABCT 0021G] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, RANGE 1, KOCHI. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SHRI R.V. VEERAMANI, CA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 29/01/2016 DATE OF PRONOUNCEMENT 29/01/2016 O R D E R PER B.P. JAIN, AM THE ASSESSEE HAS MOVED THIS MISCELLANEOUS APPL ICATION SEEKING RECALL OF THE ORDER DATED 15-09-2015 PASSED BY THIS BENCH EX-PART E WITHOUT THE PRESENCE OF THE ASSESSEE. 2. IN THE PETITION FILED BY THE ASSESSEE, IT WAS SU BMITTED THAT THE ASSESSEE HAD NOT RECEIVED THE NOTICE POSTING THE APPEAL ON 1 5 TH SEP 2015, THOUGH IT WAS SENT BY RPAD AND IN CORRECT ADDRESS. THUS, ACCORDI NG TO THE ASSESSEE, THE NON APPEARANCE ON THE DATE OF HEARING, VIZ. 15 TH SEPTEMBER, 2015 WAS DUE TO NON M.P. NO.47/COCH/2015 2 RECEIPT OF THE NOTICE OF HEARING AND THEREFORE, IT CANNOT BE SAID THAT THE ASSESSEE IS NOT INTERESTED IN PURSUING THE APPEAL. ACCORDIN GLY, IT WAS PRAYED THAT THE APPEAL MAY BE RECALLED FOR HEARING ON MERIT. 3. WE ALSO HEARD THE LD. DR IN THIS REGARD. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS S UFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWER VESTED UPON T HE BENCH UNDER RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER DATED 15.09.2015 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APP EALS FOR FINAL HEARING ON 07- 04-2016 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPE N 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 PAR TIES. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 29-01-2016. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER M.P. NO.47/COCH/2015 3 PLACE: KOCHI DATED: 29 TH JANUARY, 2016 GJ COPY TO: 1. THE THIRUMBADI RUBBER CO. LTD., THIRUMBADI ESTATE , MUKKOM, KOZHIKODE-673 602. 2.THE DEPUTY COMMISSIONER OF INCOME-TAX, RANGE 1, K OCHI. 3. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE. 4. D.R., I.T.A.T.,COCHIN. 5. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN