M/s.Apollo Tyres Ltd, Ernakulam V. The DCIT, Cochin

MA 90/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2595 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-12-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 13-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: VIVEK C GOVIND

Judgement Text

1 ITA NO.90 & 91/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.A. NO.90 & 91/COCH/2014 (ARISING OUT OF I.T.A NOS. 648 & 649/COCH/2014) (ASSESSMENT YEARS 2006-07 & 2007-08) M/S APOLLO TYRES LTD VS DY.CIT, CIR.1 6 TH FLOOR, CHERUPUSHPAM BLDG RANGE 1, KOCHI SHANMUGHAM ROAD, ERNAKULAM PAN : PAN AAACA6990Q (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI VIVEK C GOVIND RESPONDENT BY : SHRI K.K. JOHN DATE OF HEARING : 12-12-2014 DATE OF PRONOUNCEMENT : 12-12-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATIONS FOR RECALL OF THE ORDER OF THIS TRIBUNAL DATED 24-06-20 14. 2. SHRI VIVEK C GOVIND, THE LD.REPRESENTATIVE FOR T HE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS DISMI SSED FOR NON APPEARANCE. ACCORDING TO THE LD.REPRESENTATIVE, TH E NOTICE OF HEARING REPOSTING THE CASE FOR 24-06-2014 WAS NOT RECEIVED BY THE ASSESSEE. THEREFORE, IT COULD NOT BE COMMUNICATED TO THE LD.R EPRESENTATIVE. 2 ITA NO.90 & 91/COCH/2014 ACCORDING TO THE LD.REPRESENTATIVE, THERE WAS A COM MUNICATION GAP. THEREFORE, THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM APPEARING BEFORE THIS TRIBUNAL. THE LD.REPRESENTATIVE HAS AL SO SUBMITTED THAT THE GROUNDS OF APPEAL OF THE ASSESSEE WERE SIGNED BY TH E DIRECTOR OF THE COMPANY INSTEAD OF MANAGING DIRECTOR AND NOW THE SA ME IS RECTIFIED. WE HEARD THE LD.DEPARTMENTAL REPRESENTATIVE SHRI K.K. JOHN ALSO. 3. IT IS NOT IN DISPUTE THAT DUE TO COMMUNICATION G AP THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 24-06-2014 . THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WAS SUFFICIENT CA USE ON THE PART OF THE ASSESSEE IN NOT APPEARING BEFORE THIS TRIBUNAL ON 2 4-06-2014. THEREFORE, IN EXERCISE OF POWERS OF THIS TRIBUNAL PROVIDED UND ER PROVISO TO RULE 24 OF THE I.T.A.T RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 12-12-2014 IS HEREBY RECALLED. 4. NOW THE APPEAL OF THE ASSESSEE STANDS RESTORED O N THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO POST THE APP EAL FOR FINAL DISPOSAL ON 23-01-2015. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF THE ORDER OF THIS TRIBUNAL DATED 24-06-2014 SHALL B E TREATED AS NOTICE FOR THE HEARING ON 23-01-2015. 3 ITA NO.90 & 91/COCH/2014 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DECEMBER, 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : DECEMBER, 2014 PK/- COPY TO: 1. APOLLO TYRES LTD, 6 TH FLOOR, CHERUPUSHPAM BLDG, SHANMUGHAM ROAD, ERNAKULAM 2. THE DY.CIT, CIR.1(1), RANGE-1, ERNAKULAM 3. THE COMMISSIONER OF INCOME-TAX, KOCHI 4. THE COMMISSIONER OF INCOME-TAX(A)-II, KOCHI 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH