Krishnaprasad Sivasankara pillai, Trivandrum V. ACIT, Trivandrum

MA 89/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9671 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 22-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSAN GEORGE VERGHESE
• Assessee Lawyers: B P KAMALAHASAN
• Keywords: Reasonable cause

Judgement Text

1 MA NO.89/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 89/COCH/2012 (ARISING OUT OF ITA NO 241/COCH/2009) (ASSESSMENT YEAR 2006-07) KRISHNA PRASAD SIVASANKARA PILLAI VS THE ADDL.C.I. T. SREEKRISHNA ASSOCIATES RANGE-1, TRIVANDRUM VRA-153, T.C.10/885(4) PRASANTH, MANNAMMOOLA PEROORKADA P.O TRIVANDRUM PAN : AJKPP5413F (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI B.P. KAMALAHASAN RESPONDENT BY : SMT. SUSAN GEORGE VERGHESE DATE OF HEARING : 14-12-2012 DATE OF PRONOUNCEMENT : 14-12-2012 O R D E R PER N.R.S. GANESAN (JM) THE TAXPAYER HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 17-09-20 12 IN ITA NO 241/COCH/2009 FOR THE ASSESSMENT YEAR 2006-07. 2 MA NO.89/COCH/2012 2. SHRI BHAGAVATHY PERUMAL KAMALAHASAN, THE LD.REPR ESENTATIVE FOR THE TAXPAYER SUBMITTED THAT THE APPEAL WAS EARLIER POST ED ON 05-09-2012 AND THE SAME WAS ADJOURNED TO 17-09-2012 AT THE REQUEST OF THE TAXPAYER. HOWEVER, THE ADJOURNED DATE WAS NOT COMMUNICATED TO THE REPRESENTATIVE OF THE TAXPAYER. THEREFORE, ACCORDING TO THE LD.RE PRESENTATIVE, THE TAXPAYER COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 17-09-2012 . 3. ON THE CONTRARY, SMT. SUSAN GEORGE VERGHESE, THE LD.DR SUBMITTED THAT THERE WAS NO REASONABLE CAUSE ON THE PART OF T HE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 17-09-2012. ACCO RDING TO THE LD.DR WHEN THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE TAXPA YER IT IS THE DUTY OF THE TAXPAYER TO VERIFY THE ADJOURNED DATE OF HEARING FROM THE REGISTRY OFFICE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE APPE AL WAS POSTED ON 05-09- 2012; HOWEVER, THE SAME WAS ADJOURNED BY THE BENCH O N THE BASIS OF THE APPLICATION FILED BY THE COUNSEL FOR THE TAXPAYER. THE CONTENTION OF THE TAXPAYER BEFORE THIS TRIBUNAL NOW IS THAT THE ADJOUR NED DATE HAS NOT BEEN 3 MA NO.89/COCH/2012 COMMUNICATED TO THE TAXPAYER. IT IS WELL SETTLED P RINCIPLES OF LAW THAT ADJOURNMENT IS NOT A MATTER OF RIGHT. THE TAXPAYER CANNOT TAKE GRANTED THAT THE APPEAL WOULD BE ADJOURNED MERELY BECAUSE AN ADJOURNMENT APPLICATION HAS BEEN FILED. IT IS THE RESPONSIBILI TY OF THE TAXPAYER OR HIS REPRESENTATIVE TO APPEAR BEFORE THIS TRIBUNAL EVEN THOUGH AN APPLICATION FOR ADJOURNMENT WAS FILED. IN THIS CASE, AN APPLICA TION WAS FILED; HOWEVER, NO ONE WAS PRESENT ON 05-09-2012. BY CONSIDERING T HE REASONS STATED IN THE APPLICATION THE APPEAL WAS ADJOURNED TO 17-09-20 12. SINCE NEITHER THE TAXPAYER HIMSELF NOR HIS REPRESENTATIVE WAS PRESENT IN THE COURT ON 05-09- 2012 IT IS THE DUTY OF THE TAXPAYER OR HIS REPRESEN TATIVE TO FIND OUT THE NEXT DATE OF HEARING FROM THE REGISTRY OF THIS TRIBUNAL. WHEN THE CASE WAS ADJOURNED AT THE REQUEST OF THE TAXPAYER ON THE BASI S OF THE APPLICATION FILED ON HIS BEHALF, IT CANNOT BE CORRECT TO CONTEN D THAT THE ADJOURNED DATE WAS NOT COMMUNICATED TO THE TAXPAYER BY THIS TRIBUN AL. AS POINTED OUT EARLIER, ADJOURNMENT IS NOT A MATTER OF RIGHT AND ME RE FILING OF APPLICATION WOULD NOT ABSOLVE THE RESPONSIBILITY OF THE TAXPAYE R FROM APPEARING BEFORE THIS TRIBUNAL. WHATEVER, MAY BE THE REASONS, THE A PPEAL WAS NOT DISPOSED OF ON MERIT. SINCE THE TAXPAYER WAS NOT PRESENT IN THE COURT ON 05-09-2012 WHEN THE APPEAL WAS ADJOURNED TO 17-09-2012, PROBABL Y, THE TAXPAYER MAY 4 MA NO.89/COCH/2012 NOT KNOW THE NEXT DATE OF HEARING. NO DOUBT, THERE WAS NEGLIGENCE ON THE PART OF THE TAXPAYER IN FINDING OUT THE ADJOURNED DA TE OF HEARING. THE PROCEEDINGS BEFORE THIS TRIBUNAL ARE MEANT TO COMPU TE THE CORRECT TAXABLE INCOME. THE INCOME-TAX DEPARTMENT IS NOT INTERESTE D IN RETAINING THE TAXPAYERS MONEY ON TECHNICAL GROUND. IN FACT, THE TAXPAYERS MONEY CANNOT BE RETAINED BY THE DEPARTMENT ON TECHNICAL R EASONS EXCEPT WHICH IS AUTHORIZED BY LAW. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT BY GIVING ONE MORE OPPORTUNITY TO THE TAXPAYER THE INTEREST OF THE REVENUE MAY NOT BE PREJUDICED AT ALL. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING SUCH AN OPPORTUNITY TO THE TAXP AYER WOULD DEFINITELY PROMOTE THE CAUSE OF JUSTICE. THEREFORE, BY KEEPING THE INTEREST OF JUSTICE IN MIND, THE ORDER OF THE TRIBUNAL DATED 17-09-2012 IS HEREBY RECALLED. 5. NOW THE APPEAL OF THE TAXPAYER IN ITA NO241/COCH /2009 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 05-02-2013. SINCE THE DATE OF HEARING ON 05-02- 2013 HAS BEEN ANNOUNCED IN THE OPEN COURT NO NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF TH IS ORDER SHALL BE TREATED AS NOTICE FOR HEARING ON 05-02-2013. 5 MA NO.89/COCH/2012 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE TAXPAYER IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DECEMBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 14 TH DECEMBER, 2012 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