Kaikara Construction Co., Kollam V. DCIT, Kollam

MA 83/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0819 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 20-09-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 18-07-2013
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA; M ANIL KUMAR
• Assessee Lawyers: A S NARAYANAMURTHY
• 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. NO. 83/COCH/2013 ( I.T.A. NO. 232/COCH/2011) ASSESSMENT YEAR : 2006-07 KAIKARA CONSTRUCTION CO., KAITHAVARAM BUNGALOW, KANKATHUMUKKU, KOLLAM-691 012. [PAN:AADFM 7277N] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOLLAM. (ASSESSEE -APPELLANT) (REVENUE-RESPONDEN T) ASSESSEE BY SHRI A.S. NARAYANAMURTHY, CA REVENUE BY SMT. S. VIJAYAPRABHA, JR. DR & SHRI M. ANIL KUMAR, CIT(DR) DATE OF HEARING 20/09/2013 DATE OF PRONOUNCEMENT 20/09/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS PET ITION SEEKING RECALL OF THE ORDER DATED 12-12-2012 PASSED IN ITS HANDS BY DISMISSING THE AP PEAL FILED BY IT FOR NON-PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE SOUGHT ADJOURNMENT AND ACCORDINGLY THE APPEAL WAS POSTED O N 25-09-2012. HOWEVER, THE BENCH DID NOT FUNCTION ON THE SAID DATE. HENCE, TH E ASSESSEE WAS UNDER THE IMPRESSION THAT IT WOULD RECEIVE ANOTHER NOTICE OF HEARING. IT WAS ONLY, AFTER RECEIPT OF THE ORDER OF THE TRIBUNAL DISMISSING THE APPEAL, THE ASSESSEE CA ME TO KNOW OF THE HEARING. ACCORDINGLY, THE LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THERE WAS REASONABLE CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH. THE LD. COUNSEL FOR THE ASSESSEE FURTHER SUBMITTED THAT THE ASSESSEE HAS SU FFERED A MAJOR SET BACK DUE TO THE M.P. NO.83/COCH/2013 2 DISMISSAL WITHOUT HAVING ANY OPPORTUNITY OF BEING H EARD FOR NO FAULT OF THEIRS AND ACCORDINGLY, PRAYED THAT THE IMPUGNED ORDER MAY BE RECALLED. 3. WE ALSO HEARD THE LD. DR. 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 THE EXERCISE OF T HE POWERS VESTED UPON THE TRIBUNAL UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE R ECALL THE ABOVE SAID ORDER. WE ALSO DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 07-10-2013 AS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. TH E REGISTRY NEED NOT SENT NOTICE OF HEARING TO THEM AND THE PRESENT ORDER SHOULD ALSO B E CONSIDERED AS NOTICE OF HEARING WHICH MAY BE TAKEN NOTE OF BY BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED ACCORDINGLY ON 20-09-20 13. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 20 TH SEPTEMBER, 2013 GJ COPY TO: 1. KAIKARA CONSTRUCTION CO., KAITHAVARAM BUNGALOW, KANKATHUMUKKU, KOLLAM-691 012. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL C IRCLE, KOLLAM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-III, KOC HI. 4. THE COMMISSIONER OF INCOME-TAX, CENTRAL, TRIVAND RUM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN