NSS Karayogam, Alappuzha V. DCIT, Alappuzha

MA 82/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9683 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-12-2012
• Assessment Year: 2005-2006
• Appeal Filed On: 28-09-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: T M SREEDHARANSR
• Keywords: Reasonable cause

Judgement Text

1 MA NO. 82/COCH/2012 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKA RAN(AM) M.A. NO.82/COCH/2012 (ARISING OUT OF I.T.A NO. 118/COCH/2009) (ASSESSMENT YEAR 2005-06) N.S.S KARAYOGAM VS THE DY.CIT, CIR.1 PB NO.1365, NEERKUNNAM ALLEPPEYT PAN : AACAS0029A (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI TM SREEDHARAN, SR COUNSEL RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 07-12-2012 DATE OF PRONOUNCEMENT : 07-12-2012 O R D E R PER N.R.S. GANESAN (JM) THIS MISCELLANEOUS APPLICATION OF THE TAXPAYER IS FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 08-12-2011. 2. SHRI T.M. SREEDHARAN, THE LD.SENIOR COUNSEL SUBM ITTED THAT THE REPRESENTATIVE OF THE TAXPAYER WAS NOT WELL AND WAS ADMITTED IN THE HOSPITAL FOR TREATMENT FOR ACUTE BACK PAIN. THEREF ORE, THE TAXPAYER COULD 2 MA NO. 82/COCH/2012 NOT APPEAR BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 08-12-2011. THEREFORE, ACCORDING TO THE LD.SENI OR COUNSEL, THERE WAS A REASONABLE CAUSE ON THE PART OF THE TAXPAYER IN NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. WE HEARD SMT. VIJAYAPRABHA, THE LD.DR ALSO. 3. IT IS NOT IN DISPUTE THAT THE REPRESENTATIVE OF THE TAXPAYER, SHRI P GOPALAKRISHNAN UNNITHAN WAS NOT WELL AND HE WAS ADM ITTED IN THE HOSPITAL FOR TREATMENT FROM 06-12-2011 TO 18-12-2011. WHEN THE TAXPAYERS REPRESENTATIVE WAS ADMITTED IN THE HOSPITAL, THIS T RIBUNAL IS OF THE CONSIDERED OPINION, THAT THERE WAS A REASONABLE CAU SE ON THE PART OF THE TAXPAYER IN NOT MAKING THE APPEARANCE. PROBABLY TH E TAXPAYER MIGHT HAVE BEEN UNDER THE IMPRESSION THAT THE REPRESENTATIVE O F THE TAXPAYER MAY TAKE CARE OF ITS CASE BEFORE THE TRIBUNAL. THEREF ORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE TAXPAYER DESERVES ANOTH ER OPPORTUNITY TO REPRESENT ITS CASE BEFORE THIS TRIBUNAL. GIVING ON E MORE OPPORTUNITY TO THE TAXPAYER MAY NOT PREJUDICE THE INTEREST OF THE REVEN UE; RATHER IT WOULD PROMOTE THE CAUSE OF JUSTICE. THEREFORE, IN EXERCIS E OF POWERS OF THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) 3 MA NO. 82/COCH/2012 RULES, 1963, THE EX PARTE ORDER DATED 08-12-2011 OF THIS TRIBUNAL IS HEREBY RECALLED. 4. NOW THE APPEAL IN ITA NO.118/COCH/2009 IS RESTOR ED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO FIX THE APPEAL FOR FINAL DISPOSAL ON 24-01-2013. SINCE THE DATE OF HEARING HAS BEEN PRO NOUNCED IN THE OPEN COURT AND BOTH THE PARTIES HAVE TAKEN NOTE OF THE D ATE OF HEARING, THERE IS NO NEED FOR THE REGISTRY TO ISSUE NOTICE OF HEARING TO EITHER PARTY. IN OTHER WORDS, THE COPY OF THIS ORDER SHALL BE TREATED AS N OTICE FOR THE HEARING ON 24-01-2013. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE TAXPAYER STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07 TH DECEMBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 07 TH DECEMBER, 2012 PK/- 4 MA NO. 82/COCH/2012 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE COMMISSIONER OF INCOME-TAX 4. THE COMMISSIONER OF INCOME-TAX(A) 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH