Sri.M.M.Sulaiman, Kollam V. ACIT, Ernakulam

MA 54/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8636 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 18-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIMANYU SINGH YADAV
• Assessee Lawyers: IYPE MATHEW

Judgement Text

1 M.A. NO.51 TO 55/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.51 TO 55/COCH/2012 (ARISING OUT OF ITA NOS. 726 TO 730/COCH/2010) (ASSESSMENT YEARS 2001-02 TO 2005-06) SHRI M.M./ SULAIMAN VS THE A.C.I.T., CENT.CIR.1 (2) SAFIA ESTATE TRIVANDRUM PUTHUSSERY NILAMEL KOLLAM PAN : AAOHP1159F (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 PPLICATIONS FOR RECALL THE ORDER OF THIS TRIBUNAL DATED 07-05-2012. 2. SHRI IYPE MATHEW, THE LD.REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS UNDER THE BONA FIDE BELIEF THAT THE DA TE OF HEARING WOULD BE INTIMATED TO HIM AFTER ADJOURNING THE CASE ON 18-04-2012. ACCOR DING TO THE LD.REPRESENTATIVE IT IS ONLY A MISTAKE ON THE PART OF THE ASSESSEE. THEREF ORE, AN OPPORTUNITY MAY BE GIVEN FOR PRESENTING THE CASE BEFORE THE TRIBUNAL ON MERIT. WE HEARD SHRI ABHIMANYU SINGH YADAV ALSO. 2 M.A. NO.51 TO 55/COCH/2012 3. AFTER HEARING BOTH SIDES WE FIND THAT THERE WAS SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 07-05-2012. THEREFORE, 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 07-05-2012 IS HEREBY RECALLED. 4. NOW ALL THE APPEALS OF THE ASSESSEE STAND RESTOR ED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST ALL THE APPEALS FO R FINAL DISPOSAL ON 05-09-2012. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN T HE PRESENCE OF BOTH PARTIES THERE IS NO NEED FOR THE REGISTRY TO ISSUE NOTICE OF HEARING TO EITHER PARTY. IN OTHER WORDS, THE COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR T HE HEARING ON 05-09-2012. 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S OF THE ASSESSEE STAND 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