Gem Tech solutions P.Ltd, Trivandrum V. DCIT, Trivandrum

MA 88/COCH/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9775 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-01-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 18-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: J SREEKUMAR

Judgement Text

1 MA NO. 88/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. 88/COCH/2012 (ARISING OUT OF ITA NO.293/COCH/2009) (ASSESSMENT YEAR 2004-05) M/S GEM TECH SOLUTIONS (P) LTD VS DY.CIT, CIR.1(1 ) 0-17, T.C.9/256, JAWAHAR NAGAR TRIVANDRUM TRIVANDRUM PAN : AABCG4955A (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI J SREEKUMAR RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 18-01-2013 DATE OF PRONOUNCEMENT : 18-01-2013 O R D E R PER N.R.S. GANESAN (JM) THE TAXPAYER HAS FILED THE MISCELLANEOUS APPLICATI ON FOR RECALL OF THE ORDER OF THIS TRIBUNAL DATED 10-10-2011. 2. SHRI J SREEKUMAR, THE LD.REPRESENTATIVE FOR THE TAXPAYER SUBMITTED THAT ON 10-10-2011 HE WAS ON HIS WAY TO THE TRIBUNA L FROM TRIVANDRUM; 2 MA NO. 88/COCH/2012 HOWEVER, THE CAR IN WHICH HE WAS TRAVELLING BROKE D OWN AFTER HITTING DIVIDER AT KARUNAGAPALLY. HE HAD NO OTHER ALTERNATIVE ARRA NGEMENT TO REACH TRIBUNAL ON TIME. UNDER THE CIRCUMSTANCES, THE LD. REPRESENTATIVE WAS FORCED TO RETURN TO TRIVANDRUM. IN THE MEANTIME, H E HAS ALSO INSTRUCTED ONE OF HIS FRIENDS IN THE ASSOCIATE OFFICE TO FILE AN ADJOURNMENT PETITION. WHEN HIS FRIEND FROM THE ASSOCIATE OFFICE REACHED T HE TRIBUNAL AT AROUND 12.30 PM, THE MATTER WAS ALREADY HEARD AND DISMISSE D. ACCORDING TO THE LD.COUNSEL, HE COULD NOT APPEAR BEFORE THIS TRIBUNA L BECAUSE OF THE ACCIDENT HE MET WITH AND THEREFORE, THERE WAS SUFFI CIENT CAUSE ON HIS PART FOR NOT APPEARING BEFORE THIS TRIBUNAL. 3. WE HEARD SMT. VIJAYAPRABHA, THE LD.DR ALSO. ACCO RDING TO THE LD.DR, IT IS NOT THE SOLE OCCASION ON WHICH THE REPRESENTA TIVE OF THE TAXPAYER FAILED TO APPEAR. THERE WERE SEVERAL OTHER OCCASIONS EARL IER ON WHICH THE CASE WAS POSTED FOR HEARING AND THERE WAS NO REPRESENTAT ION. THEREFORE, ACCORDING TO THE LD.DR, THERE IS NO REASONABLE CAUS E FOR RECALLING THE ORDER OF THIS TRIBUNAL. 3 MA NO. 88/COCH/2012 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. NO DOUBT , THE CASE WAS POSTED ON MANY OCCASIONS EARLIER ALSO AND THAT THE MATTER WAS ADJOURNED AT THE REQUEST OF THE TAXPAYER. IT IS ALSO TRUE THAT WHEN THE APPEAL WAS TAKEN UP FOR HEARING ON 10-10-2011 NO ONE APPEARED AND THERE WAS NO ADJOURNMENT APPLICATION ALSO; THEREFORE THIS TRIBUNAL FOUND THA T THE TAXPAYER MAY NOT BE INTERESTED IN PROSECUTING THE APPEAL. BUT NOW, THE LD.REPRESENTATIVE FOR THE TAXPAYER SUBMITS THAT DUE TO ROAD ACCIDENT, AS HAS BEEN NARRATED IN THE DULY SWORN IN AFFIDAVIT, HE COULD NOT APPEAR BEFORE THIS TRIBUNAL. AN ACCIDENT IS AN ACCIDENT; IT MAY HAPPEN TO ANYONE. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WAS A REASO NABLE CAUSE ON THE PART OF THE LD.REPRESENTATIVE FOR THE TAXPAYER IN NOT AP PEARING BEFORE THIS TRIBUNAL ON 10-10-2011. ACCORDINGLY, IN EXERCISE O F POWERS OF THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLA TE TRIBUNAL) RULES, 1963 THE ORDER OF THIS TRIBUNAL DATED 10-10-2011 IS RECA LLED. 4. NOW THE APPEAL IN ITA NO 293/COCH/2009 STANDS RE STORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 12-02-2013. SINCE THE DATE OF HEARING ON 12-02- 2013 HAS BEEN 4 MA NO. 88/COCH/2012 ANNOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING S HALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDER MAY BE T REATED AS NOTICE FOR HEARING ON 12-02-2013. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE TAXPAYER IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH JANUARY, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 18 TH JANUARY, 2013 PK/- 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