Sri.T.T.Kuruvila, Cochin V. DCIT, Ernakulam

MA 51/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0468 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-06-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 19-04-2013
• Court: TRIBUNAL
• Department Lawyers: M ANIL KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM M.P. NO. 51/COCH/2013 (ARSG. OUT OF I.T.A. NO.278/COCH/2011) ASSESSMENT YEAR : 2006-07 SHRI T.T.KURUVILA, M/S. ALLEPPEY PARCEL SERVICE, VAZHICHERRY JUNCTION, ALLEPPEY. [PAN: ABDPT 4582E] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX(TDS), KOTTAYAM. (ASSESSEE -APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY SHRI R. SREENIVASAN, FCA REVENUE BY SHRI M. ANIL KUMAR, CIT(DR) DATE OF HEARING 07/06/2013 DATE OF PRONOUNCEMENT 07/06/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS PETI TION SEEKING RECALL OF THE ORDER DATED 18-02-2013 PASSED IN HIS HANDS BY DISMISSING THE AP PEAL FILED BY HIM FOR NON- PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE SOUGHT ADJOURNMENT WHEN THE APPEAL WAS POSTED ON 11-09-201 2 AND ACCORDINGLY, THE APPEAL WAS ADJOURNED TO 18-02-2013. THE ASSESSEE WAS NOT INFORMED OF THE ADJOURNED DATE AND HENCE, HE LOST SIGHT OF THE HEARING DATE. HENC E HE COULD NOT APPEAR BEFORE THE BENCH ON THE DATE OF HEARING. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE WAS NO INTENTIONAL OR WILFUL DEFAULT ON THE PART OF THE ASSESSEE AND ACCORDINGLY, PRAYED THAT THE IMPUGNED ORDER MAY BE RECALLED. M.P. NO. 51/COCH/2013 2 3. WE ALSO HEARD THE LD. DR. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT APPEARING BEFORE US ON THE DATE OF HEARING. ACCORDINGLY, IN THE EXERCISE OF T HE POWERS VESTED UPON THE TRIBUNAL UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE R ECALL THE ABOVE SAID ORDER. WE ALSO DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 08-07-2013 AS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. TH E REGISTRY NEED NOT SENT NOTICE OF HEARING TO THEM AND THE PRESENT ORDER SHOULD ALSO B E CONSIDERED AS NOTICE OF HEARING WHICH MAY BE TAKEN NOTE OF BY BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED ACCORDINGLY ON 07-06-2 013. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 7TH JUNE, 2013 GJ COPY TO: 1. SHRI T.T.KURUVILA, M/S. ALLEPPEY PARCEL SERVICE, VAZHICHERRY JUNCTION, ALLEPPEY. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX(TDS), KOTT AYAM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-III, KOC HI. 4.THE COMMISSIONER OF INCOME-TAX, KOTTAYAM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN M.P. NO. 51/COCH/2013 3