Smt.U.V.Zuhara, Kanhandad V. DCIT, Kannur

MA 56/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2019 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 05-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR

Judgement Text

1 MA NO.56/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.A. NO.56/COCH/2014 (ARISING OUT OF I.T(SS)A NO. 01/COCH/2014 (BLOCK PERIOD 1997-98 TO 2003-04) SMT. U.V. ZUHARA VS DY.CIT, CIR.1 PALAKKI MEDICALS KANNUR MANIKKOTH, KANHANGAD PAN : AACPZ2884K (APPLICANT) (RESPONDENT) APPLICANT BY : SMT. DIVYA RAVINDRAN RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 20-06-2014 DATE OF PRONOUNCEMENT : 20-06-2014 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 03-04-2014. 2. SMT. DIVYA RAVINDRAN, THE LD.COUNSEL FOR THE ASS ESSEE SUBMITTED THAT THE ASSESSEE SENT THE ADJOURNMENT PETITION BY POST. HOWEVER, IT REACHED THE REGISTRY ONLY IN THE AFTERNOON OF 03-04 -2014. BY THIS TIME, THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE FOR N ON PROSECUTION. ACCORDING TO THE LD.COUNSEL, THE ASSESSEE WAS UNDER THE IMPRESSION THAT 2 MA NO.56/COCH/2014 THE APPEAL WOULD BE ADJOURNED ON THE BASIS OF THE A DJOURNMENT PETITION. WE HEARD SMT. LATHA V KUMAR, THE LD.DR ALSO. 3. GRANT OF ADJOURNMENT IS NOT A MATTER OF RIGHT. EVEN THOUGH THE ASSESSEE FILED APPLICATION FOR ADJOURNMENT, IT IS T HE BOUNDEN DUTY OF THE ASSESSEE OR HER COUNSEL TO APPEAR BEFORE THIS TRIBU NAL WHEN THE MATTER IS TAKEN UP FOR HEARING. SENDING APPLICATION BY POST AND FAILURE TO APPEAR BEFORE THIS TRIBUNAL CANNOT BE ENCOURAGED BY THIS T RIBUNAL. IN OTHER WORDS, IT IS THE OBLIGATION OF THE ASSESSEE AND ITS COUNSEL TO APPEAR BEFORE THIS BENCH WHEN THE MATTER IS POSTED FOR HEARING. HOWEVER, BY TAKING A LENIENT VIEW OF THE MATTER, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT ONE MORE OPPORTUNITY SHALL BE GIVEN TO THE ASSESSEE TO ARGUE THE CASE ON MERIT. GIVING SUCH AN OPPORTUNITY MAY NOT PREJUDIC E THE INTEREST OF THE REVENUE IN ANY WAY. ON THE CONTRARY, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING ONE MORE OPPORTUNITY TO PRESENT THE CASE OF THE ASSESSEE WOULD PROMOTE THE CAUSE OF JUSTICE. THERE FORE, IN EXERCISE OF THE JURISDICTION OF THIS TRIBUNAL PROVIDED UNDER THE PR OVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 WE HERE BY RECALL THE ORDER OF THIS TRIBUNAL DATED 03-04-2014. 4. NOW THE APPEAL OF THE ASSESSEES STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APP EAL IN IT(SS)A NO 3 MA NO.56/COCH/2014 01/COCH/2014 FOR FINAL DISPOSAL ON 08-08-2014. SIN CE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT NO NOTICE OF H EARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDE R SHALL BE TREATED AS NOTICE FOR THE HEARING ON 08-08-2014. 5. IN THE RESULT, MISCELLANEOUS PETITION FILED BY T HE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH JUNE, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 20 TH JUNE, 2014 PK/- COPY TO: 1. SMT. U.V ZUHARA, PALAKKI MEDICALS, MANIKKOTH, KA NHANGAD 2. DY.CIT, CIR.1, KANNUR 3. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE 4. THE COMMISSIONER OF INCOME-TAX(A)-I, KOZHIKODE 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH