Sri.Samuel Jose, Kollam V. ITo, Kollam

MA 81/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0802 (ITAT-COCHIN)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 18-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: K M V PANDALAI

Judgement Text

MP NO 81 / COCH/ 2013 1 IN THE INCOME TAX APELALTER TIBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI N.R.S. GANESAN, JM & B. R. BASKARAN, AM MISCELLANEOUS PETITION NO . 81/ COCH/2013 ARISING OUT OF ITA NO 310 /COCH/201 1 (ASST YEAR 200 6 - 07 ) SAMUEL JOSE JOSE BHAVANAM SOORANADU ANAYADI PO KOLLAM DIST 690 561 VS THE INCOME TAX OFFICER WARD 3, CIRCLE 1 KOLLAM ( APP LICANT ) (R ESPONDENT) PAN NO. AAPPJ2297P ASSESSEE BY SHRI K M V PANDALAI REVENUE BY SHRI K K JOHN SR DR DATE OF HEARING 16 TH AUG 2013 DATE OF PRONOUNCEMENT 16 TH AUG 20 13 OREER PER N.R.S GANESAN,JM : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION TO RECALL THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 310/COCH/2011 DATED 21 ST MARCH, 2013. 2 SHRI K M V PANDALI, THE LD COUNSEL FOR THE ASSESSEE, APPEARED BE FORE THIS TRIBUNAL HAS SUBMITTED THAT T HE APPEAL WAS POSTED FOR HEARING ON 21.3.2013; HOWEVER, HE LEFT INDIA ON 7 TH MARCH, 2013. SINCE HE WAS OUT OF INDIA, ACCORDING TO THE LD COUNSEL, HE COULD NOT APPEAR ON 21 ST MARCH, 2013, THEREFORE , HE PRAYED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRESENT THE CASE BEFORE THIS TRIBUNAL. WE HAVE HEARD SHRI K K JOHN, THE LD DR ALSO. MP NO 81 / COCH/ 2013 2 3 THE FACT THAT THE ASSESSEES COUNSEL WAS OUT OF COUNTRY; THEREFORE, HE COULD NOT APPEAR, IS NOT IN DISPUTE. THEREFORE, WE ARE OF THE OPINION THAT THERE WAS A SUFFICIENT CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THE TRIBUNAL ON 21.3.2013 WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THEREFORE, IN EXERCISE OF THE POWERS OF THE TRIBUNAL UNDER THE PROVISIONS OF RULE 24 O F THE ITAT RULES 1963, THE ORDER OF THE TRIBUNAL DATED 213.2013 IS HEREBY RECALLED. 4 NOW, THE APPEAL OF THE ASSESSEE IN ITA NO.310/COCH/2011 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL . THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR HEARING ON 19 TH SEPT 2013. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THERE IS NO NECESSITY TO ISSUE NOTICES OF HEARING TO THE PARTIES. IN OTHER WORDS, THE COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING. 6 WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. 16 TH AUG 2013. SD/ SD/ - ( B.R. BASKARAN) ( N .R.S GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 16 TH , AUG 2 013 RAJ* MP NO 81 / COCH/ 2013 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT , TRIVANDRUM 5. DR 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN