Sri.V.Sivarajendran, Trivandrum V. ACIT, Trivandrum

MA 66/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0527 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 26-07-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 14-06-2013
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: K M V PANDALAI
• Keywords: Reasonable cause

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. 16 & 66/COCH/2013 (ARSG. OUT OF I.T.A. NOS. 608/COCH/2012 & C.O. NO. 02/COCH/2012) ASSESSMENT YEAR : 2007-0 8 SHRI V. SIVARAJENDRAN, ARUN GARDEN, VRA-P-22, PRAVACHAMBALAM, NEMON P.O., TRIVANDRUM-20 [PAN : AELPP 7993Q] VS. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, TRIVANDRUM. (ASSESSEE-APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY SHRI K.M.V. PANDALAI, ADV. REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR DATE OF HEARING 26/07/2013 DATE OF PRONOUNCEMENT 26/07/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THESE MISCELLANEOUS PETITIO NS SEEKING RECALL OF THE COMMON ORDER DATED 11/01/2013 PASSED BY THIS BENCH EX-PARTE. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL AND THE CROSS OBJECTION WERE POSTED FOR HEARING BEFORE THE BENCH ON 20-11-2012, VIDE NOTICE DATED 12-09-2012. HOWEVER, THE AUTHORISED REPRESENTATIVE TO WHOM THE APPEAL PAPERS WERE ENTRUSTED COULD NOT ATTEND THE HEARING ON 20-11-201 2 DUE TO ILLNESS. HENCE THE ASSESSEE SOUGHT SHORT ADJOURNMENT OF THE APPEAL AND THE CROSS OBJECTION TO ANOTHER DATE AND THE SAID LETTER WAS SENT BY SPEED POST. T HE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THERE WAS NO INTENTIONAL OR WILFUL D EFAULT ON THE PART OF THE ASSESSEE AND ACCORDINGLY, PRAYED THAT THE IMPUGNED ORDER MAY BE RECALLED. M.P. NOS.16 & 66/COCH/2013 2 3. WE ALSO HEARD THE LD. DR, WHO OBJECTED THE PETIT IONS BY SUBMITTING THAT THE TRIBUNAL HAS DISPOSED OF THE APPEALS ON MERIT AND F URTHER THE ASSESSEE HAS FAILED TO FURNISH ANY CONVINCING REASONABLE CAUSE. 4. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS 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 THE ABOVE SAID ORDER. WE ALSO DIRECT THE REGISTRY TO POST THE APPEAL AND THE CROSS OBJECTION FOR HEARING ON 22-08-2013 AS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. ACCORDI NGLY, THE REGISTRY NEED NOT SENT NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHOULD ALSO BE CONSIDERED AS NOTICE OF HEARING WHICH MAY BE TAKEN NOTE OF BY BOTH THE PART IES. 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. PRONOUNCED ACCORDINGLY ON 26-07-20 13. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 26TH JULY, 2013 GJ COPY TO: 1. SHRI V. SIVARAJENDRAN, ARUN GARDEN, VRA-P-22, PR AVACHAMBALAM, NEMON P.O., TRIVANDRUM-20 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRA L CIRCLE-1, TRIVANDRUM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-III, KOC HI. 4. THE COMMISSIONER OF INCOME-TAX, CENTRAL, KOCHI. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN