M/s.Asianet satellite Communications Ltd, Trivandrum V. The JtCIT (TDS), Trivandrum

MA 77/COCH/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3863 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-01-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 24-11-2015
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: C PANKAJAKSHAN
• Keywords: Opportunity of being heard; 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. 75-78/COCH/2015 (ARSG. OUT OF I.T.A. NOS.447-450/ COCH/2015) ASSESSMENT YEARS : 2008-09-2010-11 M/S. ASIANET SATELLITE COMMUNICATIONS LTD., 2A, 2 ND FLOOR, LEELA INFOPARK TECHNOPARK CAMPUS, KAZHAKKOOTAM, TRIVANDRUM-695 581. [PAN :AAECA 5548E] VS. THE JOINT COMMISSIONER OF INCOME-TAX (TDS), TRIVANDRUM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDENT) ASSESSEE BY SHRI C. PANKAJAKSHAN, CA REVENUE BY SHRI K.P. GOPAKUMAR, SR. DR DATE OF HEARING 29/01/2016 DATE OF PRONOUNCEMENT 29/01/2016 O R D E R PER B.P. JAIN, AM THE ASSESSEE HAS MOVED THESE MISCELLANEOUS APP LICATIONS SEEKING RECALL OF THE COMMON ORDER DATED 14-10-2015 PASSED BY THIS BE NCH EX-PARTE WITHOUT THE PRESENCE OF THE ASSESSEE. M.P. NOS. 75-78/COCH/2015 2 2. IN THE PETITION FILED BY THE ASSESSEE, IT WAS SU BMITTED THAT DUE TO AN UNINTENTIONAL AND INADVERTENT ERROR/OMISSION AT THE OFFICE OF THE AUTHORIZED REPRESENTATIVE, THE DATE OF POSTING WAS NOT RECORDE D IN THE DAIRY BOOK AND THIS OCCURRED DUE TO HIGH PRESSURE OF FILING OF TAX AUDI T RETURNS IN THE MONTH OF SEPTEMBER, 2015 AND THEREFORE, THE AUTHORIZED REPRE SENTATIVE COULD NOT APPEAR FOR THE HEARING. IT WAS ALSO SUBMITTED THAT THE AS SESSEE WILL BE PUT TO EXTREME HARDSHIP IF THE APPEALS ARE DISMISSED WITHOUT GIVIN G AN OPPORTUNITY OF BEING HEARD, ESPECIALLY SINCE THE AMOUNTS INVOLVED IN THE APPEALS ARE QUITE SUBSTANTIAL. IT WAS FURTHER SUBMITTED THAT IT WAS THE FIRST POST ING OF THE HEARING BEFORE THE HONBLE BENCH ON 14/10/2015 AND THE PETITIONER WAS SINCERELY AND GENUINELY NOT AWARE OF THE POSTING OF HEARING OF THE APPEALS ON A CCOUNT OF NON RECEIPT OF ANY COMMUNICATION FROM THE AUTHORIZED REPRESENTATIVE. A CCORDINGLY, THE ASSESSEE PRAYED THAT TAKING A LENIENT VIEW OF THE MATTER, TH E HONBLE BENCH MAY RECALL THE ORDER DATED 14/10/2015 AND DISPOSE OF THE APPEALS B Y GIVING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 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 14.10.2015 CITED ABOVE AND DIRECT THE REGISTRY TO POST THE APP EALS FOR FINAL HEARING ON 12- M.P. NOS. 75-78/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, THE MISCELLANEOUS APPLICATIONS F ILED BY THE ASSESSEE ARE ALLOWED PRONOUNCED IN THE OPEN COURT ON 29-01-2016. SD/- SD/- (GEORGE GEORGE K.) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 29TH JANUARY, 2016 GJ COPY TO: 1. M/S. ASIANET SATELLITE COMMUNICATIONS LTD., 2A, 2 ND FLOOR, LEELA INFOPARK TECHNOPARK CAMPUS, KAZHAKKOOTAM, TRIVANDRUM-695 581 . 2.THE JOINT COMMISSIONER OF INCOME-TAX(TDS), TRIVAN DRUM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), TRIVAND RUM. 4. THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 5. D.R., I.T.A.T.,COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN