M/s.Kerala State Industrial Dev Corpn Ltd, Trivandrum V. The ACIT, Trivandrum

MA 49/COCH/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7161 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 28-09-2018
• Assessment Year: 2012-2013
• Appeal Filed On: 13-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: ROOPESH R
• Keywords: Reasonable cause

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM M.P. NO. 4 9 /COCH/2 01 8 (ARISING OUT OF I.T.A. NO.142/COCH/2017) ASSESSMENT YEAR : 20 12 - 13 M/S. KERALA STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD., KOWDIAR, TRIVANDRUM. [PAN NO. AADFK 0173H] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), TRIVANDRUM. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) A SSESSEE BY SHRI ROOPESH R., CA REVENUE BY SHRI A. DHANARAJ, SR. DR D ATE OF HEARING 2 8 / 0 9 /2018 DATE OF PRONOUNCEMENT 28/09 /2018 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS MISCELLANEOUS PETITION FILED BY THE ASSESSEE SEEKS RECTIFICATION/RECALL OF THE ORDER OF THE TRIBUNAL DATED 13/06/2018 IN THE ABOVE APPEAL. 2. THE LD. AR SUBMITTED THAT THE ASSESSEE HAD NO INTIMATION ABOUT THE POSTING OF THE CASE ON 13/06/2018. THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAD ALSO NO INTIMATION ABOUT THE POSTING OF THE APPEAL ON 13/06/2018 DUE TO WHICH HE DID NOT APPEAR ON THAT DAY. SINCE THE NON-APPEARANCE ON 13/06/2018 BY THE M.P. NO.49/C/2018 2 ASSESSEE WAS NOT INTENTIONAL, THE LD. AR PRAYED THAT THE ORDER OF THE TRIBUNAL DATED 13/06/2018 MAY BE RECALLED AND MAY BE DISPOSED OF ON MERITS. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. AFTER GOING THROUGH THE MISCELLANEOUS PETITION, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWER VESTED UPON THE BENCH UNDER RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER DATED 13/06/2018 AND DIRECT THE REGISTRY TO POST THE APPEALS FOR FINAL HEARING ON 08/112018. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN 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 PARTIES. 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 PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH SEPTEMBER, 2018. SD/- SD/- GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 28 TH SEPTEMBER, 2018 M.P. NO.49/C/2018 3 GJ COPY TO: 1. M/S. KERALA STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD., KOWDIAR, TRIVANDRUM. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), TRIVANDRUM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), TRIVANDRUM. 4. THE PR. COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN