Mayyil Srvice co-op bank Ltd, Kannur V. ITo, Kannur

MA 55/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0814 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 02-08-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 08-04-2013
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: U MOHANAN

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. NOS. 55, 56 & 57/COCH/201 3 (ARSG. OUT OF I.T.A. NOS.328-330/COCH/20 12) ASSESSMENT YEAR : 2009-1 0 1. MEYYIL SERVICE CO-OP BANK LTD., P.O. MEYYIL, KANNUR DIST. [PAN:AAACAT 3967C] 2. THE NADUVIL CO-OP BANK LTD., P.O. NADUVIL, KANNUR DIST. [PAN:AAABT 3029N] 3. MULLAKODI CO-OPERATIVE RURAL BANK LIMITED, F1230, P.O. KOLACHERRY, KANNUR DIST. [PAN:AACAT 5585C] VS. THE INCOME TAX OFFICER, WARD-4, KANNUR (ASSESSEE-APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY SHRI U. MOHANAN, FCA REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR DATE OF HEARING 02/08/2013 DATE OF PRONOUNCEMENT 02/08/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEES HAVE FILED THESE MISCELLANEOUS PETIT IONS SEEKING RECALL OF THE ORDER DATED 11/03/2013 PASSED IN THEIR RESPECTIVE HANDS B Y THIS BENCH DISMISSING THE APPEALS FILED BY THEM. M.P. NOS.55-57/COCH/2013 2 2. THE LD. COUNSEL FOR THE ASSESSEES SUBMITTED THAT THE APPEALS WERE POSTED FOR HEARING BEFORE THE BENCH ON 11/03/2013 AND THE DATE OF HEARING WAS INFORMED TO HIM BY THE RESPECTIVE ASSESSEES. HE SUBMITTED THAT HE COULD NOT APPEAR IN PERSON TO REPRESENT THE APPEALS, AS HE HAD TO APPEAR ON THE S AME DAY BEFORE THE ASSESSING OFFICER, KANNUR IN CONNECTION WITH TIME BARRING ASS ESSMENTS. HE SUBMITTED THAT HE MADE ARRANGEMENTS TO SEEK ADJOURNMENT; HOWEVER, IT DID NOT GET THROUGH. ACCORDINGLY HE SUBMITTED THAT THE FAILURE ON THE PART OF THE AS SESSEES TO APPEAR BEFORE THE BENCH IS SOLELY DUE TO UNAVOIDABLE AND COMPELLING SITUATION AND ACCORDINGLY PRAYED THAT THE IMPUGNED ORDERS MAY BE RECALLED. 3. WE ALSO HEARD THE LD. DR, WHO OBJECTED THE PETIT IONS BY SUBMITTING THAT THESE ASSESSEES HAVE FAILED TO FURNISH ANY SATISFACTORY E XPLANATION. 4. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE IS SUFFICIENT CAUSE FOR NOT APPEARING BEFORE US ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWERS VESTED UPON THE TRIBUNAL UND ER RULE 24 AND 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL ALL THE THREE ORDERS, REF ERRED ABOVE. WE ALSO DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING ON 10-09-2013 AS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. ACCORDI NGLY, THE REGISTRY IS NOT REQUIRED TO SEND FORMAL NOTICE OF HEARING TO THEM, I.E., THE PR ESENT ORDER SHOULD ALSO BE CONSIDERED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PARTIES. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEES ARE ALLOWED. PRONOUNCED ACCORDINGLY ON 02-08-2 013. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 2 ND AUGUST, 2013 GJ M.P. NOS.55-57/COCH/2013 3 COPY TO: 1. 1. MEYYIL SERVICE CO-OP BANK LTD., P.O. MEYYIL, KANNUR DIST. 2. THE NADUVIL CO-OP BANK LTD., P.O. NADUVIL, KANNU R DIST. 3. MULLAKODI CO-OPERATIVE RURAL BANK LIMITED, F1230 , P.O. KOLACHERRY, KANNUR DIST. 4. THE INCOME TAX OFFICER, WARD-4, KANNUR. 5. THE COMMISSIONER OF INCOME-TAX(APPEALS)-II, KOZH IKODE. 6. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE. 7. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 8. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN