M/s.Eurotech Maritime Academy, Cochin V. The ADCIT(TDS), Ernakulam

MA 5/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3982 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 21-03-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 25-01-2016
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Keywords: Recovery proceedings; Reasonable cause

Judgement Text

M.A. NOS. 04-06 /COCH/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN, AM & GEORGE GEORGE.K, JM M.P. NO. 04-06/COCH/2016 (ARSG. OUT OF I.TA. NOS.352-354/COCH/2015) (ASST YEARS: 2010-11, 2011-12 & 2012-13) M/S. EURO TECH MARTIME ACADEMY, XXXVIII/3492, VAKILS BUILDING, KALOOR, KOCHI-682 017. THE ADDL. COMMISSIONER OF INCOME-TAX (TDS), ERNAKULAM. (ASSESSEE -APPELLANT) VS (REVENUE-RESPONDENT) PAN NO. AAATE 3447M ASSESSEE BY SHRI ANIL D NAIR, ADV. REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 21/03/2016 DATE OF PRONOUNCEMENT 21/03/2016 ORDER PER B P JAIN, AM: THE ASSESSEE HAS MOVED THESE MISCELLANEOUS APPLICA TIONS SEEKING RECALL OF THE COMMON ORDER DATED 04/01/2016 PASSED BY THIS BE NCH EX-PARTE WITHOUT THE PRESENCE OF THE ASSESSEE. 2. IN THE PETITION FILED BY THE ASSESSEE, IT WAS SU BMITTED THAT THE ABOVE MENTIONED APPEALS WERE FILED AGAINST THE CONFIRMATI ON OF PENALTY UNDER SECTION 271(C) OF THE ACT. IT WAS SUBMITTED THAT THE TRIBU NAL WAS PLEASED TO GRANT STAY OF RECOVERY OF TAX PENDING DISPOSAL OF THE APPEALS WHICH WAS THEREAFTER MODIFIED BY THE HONBLE COURT BY EXTENDING THE TIME GRANTED FOR MAKING M.A. NOS. 04-06 /COCH/2016 2 PAYMENT UPTO MARCH, 2016. THE ASSESSEE HAS BEEN COM PLYING THE SAID DIRECTIONS. THE APPEALS WERE POSTED FOR HEARING ON 2ND SEPTEMBER, 2015 ON WHICH DATE IT WAS ADJOURNED TO 12TH NOVEMBER, 2015 BUT ON THE SAID DATE THERE WAS NO SITTING AND NO INTIMATION WAS GIVEN TO THE P ETITIONER REGARDING THE NEXT DATE OF HEARING. THE COUNSEL FOR THE PETITIONER AL SO INADVERTENTLY OVERLOOKED THE FACT OF COLLECTING THE DATES FROM THE ADJOURNMENT D ATE OF 12TH NOVEMBER, 2015 AND THEREFORE DID NOT NOTE THE DATE AS 30TH DECEMBE R, 2015. IT WAS IN THIS CIRCUMSTANCE THAT NEITHER THE PARTIES COULD APPEAR ON THE SAID DATE NOR APPLICATION FOR ADJOURNMENT WAS GIVEN. IT WAS SUBM ITTED THAT THE DISMISSAL WAS DUE TO THE INADVERTENT OMISSION AND THE ASSESSEE HA S A GOOD CASE IN SUCCEEDING THE APPEALS. THE ASSESSEE THEREFORE PRA YED THAT THE TRIBUNAL BE PLEASED TO RECALL THE ORDER DATED 04/01/2016 AND RE STORE THE APPEALS TO BE HEARD AND DISPOSE OF ON MERITS. THE ASSESSEE SUBMI TTED THAT IF THE ORDERS ARE NOT GRANTED, THE ASSESSEE WOULD BE PUT TO IRREPARAB LE LOSS AND HARDSHIP. 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 04/01/2016 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APP EALS FOR FINAL HEARING ON 21- M.A. NOS. 04-06 /COCH/2016 3 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 APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN CO URT ON 21 -03-2016 SD/- SD/- ( GEORGE GEORGE.K) (B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : COCHIN DATED: 21 ST MARCH, 2016 GJ COPY TO: 1 . M/S. EURO TECH MARTIME ACADEMY, XXXVIII/3492, VAKILS BUILDING, KALOOR, KOCHI-682 017. 2. THE ADDITIONAL COMMISSIONER OF INCOME-TAX ( TDS ) , ERNAKULAM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-III, KOC HI. 4. THE COMMISSIONER OF INCOME-TAX, KOCHI. 5. DR/ITAT, COCHIN 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN M.A. NOS. 04-06 /COCH/2016 4 1. DATE OF DICTATION : 21/03/2016 2.DATE ON WHICH THE TYPED DRAFT IS PLACED 22/03/2016 BEFORE THE DICTATING MEMBER OTHER MEMBER: 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . PS/PS: /03/2016 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER : /03/2016 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. PS/PS : /03/2016 6. DATE ON WHICH THE FILE GOES TO BENCH CLERK: /03 /2016 7. DATE ON WHICH THE FILE GOES TO HEAD CLERK: 8. DATE ON WHICH THE FILE GOES TO ASSISTANT REGISTR AR 9. DATE OF DISPATCH OF THE ORDER: