KSEB, Trivandrum V. ACIT, Trivandrum

MA 52/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0817 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-09-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 16-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: VIVEK C GOVIND
• Keywords: Reasonable cause

Judgement Text

1 MA NO.52/COCH/2013 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.52/COCH/2013 (ARISING OUT OF I.T.A NO. 148/COCH/2012) KERALA STATE ELECTRICITY BOARD VS A.C.I.T., CIR. 1(1) PATTOM, TRIVANDRUM TRIVANDRUM PAN : AABAC2736R (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VIVEK C GOVIND RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 13-09-2013 DATE OF PRONOUNCEMENT : 13-09-2013 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETIT ION TO RECALL THE ORDER OF THIS TRIBUNAL DATED 21-01-2013. 2. SHRI VIVEK C GOVIND, THE LD.REPRESENTATIVE FOR T HE ASSESSEE SUBMITTED THAT THE APPEAL WAS POSTED FOR FINAL DISP OSAL ON 04-12-2012; HOWEVER, THE SAME WAS ADJOURNED TO 21-01-2013. THE ADJOURNED DATE WAS NOT COMMUNICATED TO THE ASSESSEE, THEREFORE, TH E ASSESSEE HAD NO KNOWLEDGE ABOUT THE ADJOURNED DATE OF HEARING. ACC ORDING TO THE LD.REPRESENTATIVE, THE NON APPEARANCE OF THE ASSESS EE IS DUE TO NON 2 MA NO.52/COCH/2013 COMMUNICATION OF THE DATE OF POSTING OF THE APPEAL. THEREFORE, ACCORDING TO THE LD.REPRESENTATIVE, THERE IS NO NEGLIGENCE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL. 3. ON THE CONTRARY, SMT. S VIJAYAPRABHA, THE LD.DR SUBMITTED THAT THERE IS NO REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 21-01-2013 PARTICULARLY WHE N THE ADJOURNED WAS GRANTED AT THE REQUEST OF THE ASSESSEE. 4. NO DOUBT, WHEN THE APPEAL WAS ADJOURNED AT THE R EQUEST OF THE ASSESSEE IT IS FOR THE ASSESSEE TO TAKE NOTE OF THE ADJOURNED DATE AND APPEAR BEFORE THIS TRIBUNAL. NOW THE ASSESSEE CONT ENDS THAT THE DATE WAS NOT COMMUNICATED TO THE ASSESSEE. WHATEVER MAY BE THE REASONS, THE SCHEME OF THE INCOME-TAX ACT IS ONLY TO ASSESS THE CORRECT TAXABLE INCOME, LEVY TAX THEREON AND COLLECT THE TAX. DISMISSING T HE APPEAL ON DEFAULT MAY NOT BE IN THE INTEREST OF JUSTICE. THE ASSESSEE IS PRAYING FOR ONE MORE OPPORTUNITY TO ARGUE THE CASE ON MERIT. GIVING ONE MORE OPPORTUNITY MAY NOT PREJUDICE THE INTEREST OF THE REVENUE IN ANY WA Y. BY KEEPING IN MIND THE SCHEME OF INCOME-TAX ACT, THIS TRIBUNAL IS OF T HE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF TH E ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 21-01-2013. TH EREFORE, THE ORDER OF THIS TRIBUNAL DATED 21-01-2013 IS HEREBY RECALLED. 3 MA NO.52/COCH/2013 5. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.148/COC H/2012 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR FINAL DISPOSAL ON 09-10-2013 AS PR ONOUNCED IN THE OPEN COURT. SINCE THE DATE OF HEARING HAS BEEN PRO NOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 09-10-2013. 6. IN THE RESULT, MISCELLANEOUS PETITION OF THE ASS ESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH SEPTEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 13 TH SEPTEMBER, 2013 PK/- COPY TO: 1. THE APPELLANT 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