The Church of Jesus Christ in India, Kannur V. The CIT, Calicut

MA 6/COCH/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2975 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-05-2015
• Assessment Year: misc
• Appeal Filed On: 30-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M ANIL KUMAR CIT SHRI K K JOHN
• Assessee Lawyers: C B M WARRIER
• Keywords: Opportunity of being heard

Judgement Text

1 MA NO .06 /COCH/2015 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI V DURGA RAO, JM AND SHRI B.R. BASKARAN, AM M.A. NO.06/COCH/2015 (ARISING OUT OF I.TA. NO. 406/COCH/2014) THE CHURCH OF JESUS CHRIST IN INDIA VS THE CIT, CAL ICUT BLDG NO.KP-VI-528 PALATHITTAYIL HOUSE KANICHAR, KANNUR 670 674 PAN : AAATT9877A (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI CBM WARRIER REVENUE BY : SHRI M ANIL KUMAR, CIT / SHRI K.K. JOHN DATE OF HEARING : 08-05-2015 DATE OF PRONOUNCEMENT : 08-05-2015 O R D E R PER SHRI V DURGA RAO, JM VIDE THIS APPLICATION, THE ASSESSEE SEEKS RECALL O F THE EX PARTE ORDER PASSED BY THIS TRIBUNAL ON 13-11-2014. 2. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTIE S, GONE THROUGH THE MATERIALS AVAILABLE BEFORE US. THE APPEAL OF THE A SSESSEE WAS DISMISSED EX PARTE AS THERE WAS NO APPEARANCE FROM ASSESSEES SI DE. THE ASSESSEE NOW PLEADS THAT THE REPRESENTATIVE, WHO WAS TO APPEAR B EFORE THE TRIBUNAL WAS ENGAGED IN A PERSONAL MATTER ON THE DATE OF HEARING AND WAS UNABLE TO FILE AN ADJOURNMENT APPLICATION EITHER. THE LD.REPRESENTAT IVE FOR THE ASSESSEE PRAYS THAT 2 MA NO .06 /COCH/2015 ANOTHER OPPORTUNITY OF BEING HEARD MAY BE GIVEN TO THE ASSESSEE. WE HEARD THE LD.DR ALSO. 3. UPON CONSIDERATION OF THE SUBMISSIONS FROM THE P ARTIES, WE ARE SATISFIED THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM NOT APPEARING BEFORE THE TRIBUNAL ON 13-11-2014. THEREFORE, IN THE INTE REST OF JUSTICE, WE FEEL THAT THE ASSESSEE DESERVES ANOTHER CHANCE OF BEING HEARD. G IVING ANOTHER OPPORTUNITY OF HEARING MAY NOT PREJUDICE THE INTEREST OF THE RE VENUE IN ANY WAY. ACCORDINGLY, THE ORDER OF THIS TRIBUNAL DATED 13-11-2014 IN ITA NO.406/COCH/2014 IS HEREBY RECALLED AND THE APPEAL IS RESTORED. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEAL IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON FRIDAY, 08 TH DAY OF MAY, 2015. SD/- SD/- ( B.R. BASKARAN) ( V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 08 TH MAY, 2015 PKJ/- COPY TO: 1. THE CHURCH OF JESUS CHRIST IN INDIA, BLDG NO.KP- VI-528, PALATHITTAYIL HOUSE, KANICHAR, KANNUR 670 674 2. THE CIT, KOZHIKKODE 3. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, ITAT, COCHIN BENCH