Nithayananda Educational & chaitable Society, Kannur V. The CIT, Calicut

MA 88/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2491 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 24-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Keywords: Reasonable cause

Judgement Text

1 MA NO.88 /COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.P. 88/COCH/2014 (ARISING OUT OF I.T.A NO. 38/COCH/2014) (ASSESSMENT YEAR 2014-15) NITHYANANDA EDUCATIONAL & CHARITABLE SOCIETY VS COMMISSIONER OF INCOME-TAX CHIRAKKAL PO, KANNUR DIST. CALICUT PAN : AABTN8790K (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ARUN RAJ S RESPONDENT BY : SHRI K.K. JOHN, SR DR DATE OF HEARING : 10-10-2014 DATE OF PRONOUNCEMENT : 10-10-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETIT ION PRAYING FOR RECALL OF THE ORDER OF THIS TRIBUNAL DATED 19-06-20 14. 2. SHRI ARUN RAJ S, THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL WAS POSTED FOR HEARING ON 19-06-2014. THE S TAFF, WHO WAS ENTRUSTED WITH THE DUTY OF CO-ORDINATING WITH THE C OUNSEL OMITTED TO INFORM THE DATE OF POSTING OF APPEAL. THEREFORE, THE ASSE SSEE COULD NOT TAKE ANY STEPS TO EITHER APPEAR BEFORE THIS TRIBUNAL OR TO R EQUEST FOR ADJOURNMENT. 2 MA NO.88 /COCH/2014 ACCORDING TO THE LD.COUNSEL, THE NON APPEARANCE ON BEHALF OF THE APPLICANT ON 19-06-2014 WAS NEITHER WILLFUL NOR DELIBERATE. THEREFORE, THE LD.COUNSEL SUBMITTED THAT THE ORDER MAY BE RECALLED AND AN OPP ORTUNITY OF HEARING FOR PRESENTING THE CASE ON MERIT MAY BE GIVEN TO THE AS SESSEE. WE HEARD SHRI K.K. JOHN, THE LD.DR ALSO. 3. IT IS NOT IN DISPUTE THAT THERE WAS A COMMUNICAT ION GAP BETWEEN THE PERSON EMPLOYED BY THE ASSESSEE TO CO-ORDINATE WITH THE LD.COUNSEL FOR THE ASSESSEE AND THE LD.COUNSEL. DUE TO THE COMMUNICAT ION GAP RESULTED FROM LACK OF CO-ORDINATION BETWEEN THE LD.COUNSEL AND TH E PERSON DEPUTED THE ASSESSEE COULD NOT MAKE ITS APPEARANCE ON 19-06-201 4. IN THE CIRCUMSTANCES, THIS TRIBUNAL IS OF THE CONSIDERED O PINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NO T APPEARING BEFORE THIS TRIBUNAL ON 19-06-2014. 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 19-06-2014 I S HEREBY RECALLED. 4. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.38/COCH /2014 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 11-11-2014. NO NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY AS THE DATE OF HEARING HAS B EEN PRONOUNCED IN OPEN 3 MA NO.88 /COCH/2014 COURT AT THE TIME OF HEARING ITSELF. IN OTHER WORD S, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR THE HEARING ON 11-11-2014. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 TH OCTOBER, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 10 TH OCTOBER, 2014 PK/- COPY TO: 1. NITHYANANADA EDUCATIONAL & CHARITABLE SOCIETY, C HIRAKKAL PO, KANNUR DIST 2. THE CIT, CALICUT 3. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH