M/s.Associated Cashew Industries, Kollam V. DCIT, Kollam

MA 49/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8640 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-07-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 07-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV
• Assessee Lawyers: IYPE MATHEW

Judgement Text

1 M.A. NO.49 /COCH/2012 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. NO.49/COCH/2012 (ARISING OUT OF ITA NO. 391/COCH/2010) (ASSESSMENT YEARS 2006-07) M/S ASSOCIATED CASHEW INDUSTRIES VS DY.COMMISSIO NER OF INCOME-TAX CHANDANATHOPE, KOLLAM CIR.1, KOLLAM PAN : AABFA8657N (APPLICANT) (RESPONDENT) APPLICANT BY : IYPE MATHEW RESPONDENT BY : SHRI ABHIMANYU SINGH YADAV DATE OF HEARING : 20-07-2012 DATE OF PRONOUNCEMENT : 20-07-2012 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALL THE ORDER OF THIS TRIBUNAL DATED 29-03-2012. 2. SHRI IYPE MATHEW, THE LD.REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS ORIGINALLY POSTED FOR HE ARING ON 06-01-2012. THEREAFTER IT WAS ADJOURNED TO 21-03-2012 AT THE REQUEST OF THE A SSESSEE. HOWEVER, THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 21-03-2012 . THEREFORE, THE APPEAL WAS HEARD EXPARTE. ACCORDING TO THE LD.REPRESENTATIVE, THE A SSESSEE WAS UNDER THE BONA FIDE IMPRESSION THAT THE HEARING DATE WOULD BE COMMUNICA TED TO THE ASSESSEE. ACCORDING TO THE LD.REPRESENTATIVE, IT IS ONLY A MISTAKE; THEREF ORE, AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT. WE HEARD SHRI ABHIMANYU SINGH YADAV ALSO. 2 M.A. NO.49 /COCH/2012 3. AFTER CONSIDERING THE SUBMISSIONS OF BOTH SIDES WE FIND THAT THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 21-03-2012. ACCORDINGLY, IN EXERCISE OF POWERS OF THIS TRIBUNAL PROVIDED UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 THE ORDER OF THIS TRIBUNAL DATED 29-03- 2012 IS HEREBY RECALLED. ACCORDINGLY, THE APPEAL O F THE ASSESSEE STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 28- 08-2012. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH PARTIES THERE IS NO NEED FOR THE REGISTRY TO I SSUE NOTICE OF HEARING TO EITHER PARTY. IN OTHER WORDS, THE COPY OF THIS ORDER SHALL BE TRE ATED AS NOTICE FOR THE HEARING ON 28- 08-2012. 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 20 TH DAY OF JULY, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 20 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