Smt. Remy Nanadakumar, Trivandrum V. The ACDIT (inv), Trivandrum

MA 72/COCH/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3861 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 13-11-2015
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH C OCHIN BEFORE S/SHRI B.P. JAIN, AM AND GEORGE GEOR GE K., JM M.P. NOS. 61-67/COCH/2015 (ARSG. OUT OF I.T.A. NOS.07-13 COCH/2015 ASSESSMENT YEARS : 2002-03 TO 2008-09 SHRI K.NANDAKUMAR, SREE VIDHYA, KALYANI MANDIRAM COMPOUND, OPP. TAGORE THEATRE, VAZHUTHACAUD, TRIVANDRUM-695 010. [PAN:ALOPK 9492P] VS. THE ASSISTANT DIRECTOR OF INCOME- TAX (INV.), TRIVANDRUM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) M.P. NOS.68-74/COCH/2015 (ARSG. OUT OF I.T.A. NOS. 14-20/COCH/2015) ASSESSMENT YEARS : 2002-03 TO 2008-09 SMT. REMY NANDAKUMAR, SREE VIDYA, KALYANI MANDIRAM COMPOUND, OPP. TAGORE THEATRE, VAZHUTHACAUD, TRIVANDRUM-695 010. [PAN:ABLPN 9498B] VS. THE ASSISTANT DIRECTOR OF INCOME- TAX (INV.), TRIVANDRUM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SMT DIVYA RAVINDRAN, ADV. REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 22/01/2016 DATE OF PRONOUNCEMENT 22/01/2016 M.P. NOS. 61 TO 67/COCH/2015 & M.P. NOS. 68-74/COCH/2015 2 O R D E R PER BENCH: THE ASSESSEES HAVE MOVED THESE MISCELLANEOUS A PPLICATIONS SEEKING RECALL OF THE COMMON ORDER DATED 23-09-2015 PASSED BY THIS BE NCH EX-PARTE WITHOUT THE PRESENCE OF THE ASSESSEE. 2. IN THE PETITION FILED BY THE ASSESSEE, IT WAS SU BMITTED THAT THE ASSESSEE WAS UNDER TREATMENT FOR ACUTE LUMBAGO WITH SCIATICA SINCE 01/08/2015 AND ADVISED TO TAKE REST UNTIL 31/10/2015. THE ASSESSEE WAS NOT AWARE OF THE HEARING POSTED ON 23/09/2015 AND ALSO NOT AWARE OF THE RECEIPT OF NOTICE BY ANYBODY AT HOME SO THAT HE COULD APPLY FOR AN ADJOU RNMENT. IN THE ABOVE CIRCUMSTANCES, IT WAS RESPECTFULLY SUBMITTED THAT T HE TRIBUNAL MAY BE PLEASED TO CONSIDER THE ASSESSEES CASE FAVOURABLY AND THE APP EALS OF THE ASSESSEES MAY BE RECALLED FOR HEARING. 3. WE ALSO HEARD THE LD. DR IN THIS REGARD. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS S UFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWER VESTED UPON T HE BENCH UNDER RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER DATED 23.09.2015 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APP EALS FOR FINAL HEARING ON 11- M.P. NOS. 61 TO 67/COCH/2015 & M.P. NOS. 68-74/COCH/2015 3 04-2016 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPE N COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND SEPARATE NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHALL ALSO BE CONSTRUED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PAR TIES. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. 4. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEES ARE ALLOWED PRONOUNCED IN THE OPEN COURT ON 22-01-2016. SD/- SD/- (B.P. JAIN) (GEORGE GEORGE K.) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: KOCHI DATED: 22 ND JANUARY, 2016 GJ COPY TO: 1. SHRI K.NANDAKUMAR, SREE VIDHYA KALYANI MANDIRAM COMPOUND, OPP. TAGOR THEATRE, VAZHUTHACAUD, TRIVANDRUM-695 010. 2. SMT. REMY NANDAKUMAR, KALYANI MANDIRAM COMPOUND, OPP. TAGORE THEATRE, VAZHUTHACAUD, TRIVANDRUM-695 010. 3.THE ASSISTANT DIRECTOR OF INCOME TAX(INV.), TRIVA NDRUM. 4. THE COMMISSIONER OF INCOME-TAX(APPEALS), TRIVAND RUM. 5. THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 6. D.R., I.T.A.T.,COCHIN. 7. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN M.P. NOS. 61 TO 67/COCH/2015 & M.P. NOS. 68-74/COCH/2015 4