Kerala ireland foundation, Cochin V. CIT, Cochin

MA 84/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0801 (ITAT-COCHIN)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 18-07-2013
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: ASHIL MA

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. 84/COCH/2013 (ARSG. OUT OF I.T.A. NO. 18/COCH/2013) ASSESSMENT YEAR : 2009-1 0 KERALA IRELAND FOUNDATION, DOOR NO. 18/2161C, KOCHUPALLI ROAD, THOPPUMPADY, KOCHI-5 [PAN: AABTK 8779K] VS. THE COMMISSIONER OF INCOME-TAX- 1, KOCHI (ASSESSEE-APPELLANT) (REVENUE-R ESPONDENT) ASSESSEE BY SHRI ASHIL MA, FCA REVENUE BY SHRI K.K. JOHN, SR. DR DATE OF HEARING 16/08/2013 DATE OF PRONOUNCEMENT 16/08/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS PETITION SEEKING RECALL OF THE ORDER DATED 22/05/2013 PASSED IN ITS HANDS BY THIS BENCH DISMISSING THE APPEAL FILED BY IT FOR NON-PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEES SUBMITTED THAT THE APPEAL WAS POSTED FOR HEARING BEFORE THE BENCH ON 22/05/2013 AND THE DATE OF HEARING WAS INFORMED TO HIM BY THE ASSESSEE. HE SUBMITTED THAT HE COULD NOT AP PEAR IN PERSON TO REPRESENT THE APPEAL, AS HE WAS HOSPITALISED DURING THAT PERIOD. IN THIS REGARD, THE LD A.R SUBMITTED THE COPIES OF MEDICAL RECORD GIVEN BY M/S ERNAKULAM MEDICAL CENTRE HOSPITAL. THE LD. COUNSEL SUBMITTED THAT THERE WAS NO INTENTIONAL OR WILFUL DEFAULT FOR NON-APPEARANCE ON THE DATE OF HEARING AND ACCORDINGLY, PRAYED THAT TH E IMPUGNED ORDER MAY BE RECALLED M.P. NO.84/COCH/2013 2 3. WE ALSO HEARD THE LD. DR. 4. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE IS SUFFICIENT CAUSE FOR NOT APPEARING BEFORE US ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWERS VESTED UPON THE TRIBUNAL UND ER RULE 24 AND 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL ALL THE ORDER, REFERRED A BOVE. WE ALSO DIRECT THE REGISTRY TO POST THE APPEALS FOR HEARING ON 18-09-2013 AS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. ACCORDINGLY, THE REG ISTRY IS NOT REQUIRED TO SEND FORMAL NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHOULD ALSO BE CONSIDERED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PAR TIES. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEES IS ALLOWED. PRONOUNCED ACCORDINGLY ON 16-08- 2013. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 16TH AUGUST, 2013 GJ COPY TO: 1. KERALA IRELAND FOUNDATION, DOOR NO. 18/2161C, KO CHUPALLI ROAD, THOPPUMPADY, KOCHI-5. 2. THE COMMISSIONER OF INCOME-TAX-I, KOCHI. 3. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 4. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN