Holy Cross sisters Educational Trust, Calicut V. CIT, Calicut

MA 91/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0816 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-09-2013
• Assessment Year: misc
• Appeal Filed On: 15-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: L KURIAKOSE
• Keywords: Reasonable cause

Judgement Text

1 MA NO.91/COCH/2013 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.91/COCH/2013 (ARISING OUT OF I.T.A NO. 321/COCH/2012) HOLY CROSS SISTERS EDUCATIONAL TRUST VS CIT, KOZHI KODE DOOR NO.5/1433B HOLY CROSS CONVENT ERANHIPALAM KOZHIKODE 673 006 PAN : AABAC2736R (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI L KURIAKOSE RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 13-09-2013 DATE OF PRONOUNCEMENT : 13-09-2013 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETIT ION TO RECALL THE ORDER OF THIS TRIBUNAL DATED 25-04-2013. 2. SHRI L KURIAKOSE, THE LD.COUNSEL FOR THE ASSESSE E SUBMITTED THAT THE APPEAL WAS ORIGINALLY POSTED FOR HEARING ON 19-03-2 013 AND THE SAME WAS ADJOURNED TO 25-04-2013 ON THE APPLICATION FILED BY THE ASSESSEE. IN THE MEANTIME, THE ASSESSEE ALSO FILED APPLICATION BEFOR E THE COMMISSIONER OF 2 MA NO.91/COCH/2013 INCOME-TAX FOR REVISION OF THE IMPUGNED ORDER. THE ADJOURNED DATE WAS NOT COMMUNICATED TO THE ASSESSEE, THEREFORE, THE AS SESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 25-04-2013. ACCORDI NG TO THE LD.COUNSEL, THERE WAS NO NEGLIGENCE ON THE PART OF THE ASSESSEE ; DUE TO COMMUNICATION GAP, THE ASSESSEE COULD NOT APPEAR BE FORE THIS TRIBUNAL. THEREFORE, THE LD.COUNSEL PRAYED THAT THE ORDER OF THIS TRIBUNAL DATED 24- 05-2013 MAY BE RECALLED AND OPPORTUNITY MAY BE GIVE N TO THE ASSESSEE TO ARGUE THE APPEAL ON MERIT. WE HEARD THE LD.DR ALSO . ACCORDING TO THE LD.DR, THERE IS NO REASONABLE CAUSE FOR NOT APPEARI NG BEFORE THIS TRIBUNAL ON 25-04-2013. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSE SSEE CONTENDS BEFORE THIS TRIBUNAL THAT THE ADJOURNED DATE WAS NOT COMMU NICATED. IT IS THE RESPONSIBILITY OF THE ASSESSEE TO TAKE NOTE OF THE ADJOURNED DATE WHEN THE APPEAL WAS ADJOURNED AT THE REQUEST OF THE ASSESSEE . IT APPEARS THAT THE ASSESSEE IS PROSECUTING AN APPLICATION BEFORE THE C OMMISSIONER AFTER FILING THE APPEAL BEFORE THIS TRIBUNAL. THE ASSESSEE IS P RAYING FOR ONE MORE OPPORTUNITY TO ARGUE THE CASE ON MERIT. GIVING ONE MORE OPPORTUNITY MAY NOT PREJUDICE THE INTEREST OF THE REVENUE IN ANY WA Y. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT GIVING ANOTHER OPPORTUNITY WOULD CERTAINLY ADVANCE THE CAUSE OF JUSTICE. THEREFORE, THE COMMUNICATION GAP SAID TO BE CLAIMED 3 MA NO.91/COCH/2013 BY THE ASSESSEE MAY BE A REASONABLE CAUSE FOR NOT A PPEARING BEFORE THIS TRIBUNAL. IN THOSE CIRCUMSTANCES, IN EXERCISE OF P OWERS OF THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLA TE TRIBUNAL) RULES, 1962, THE ORDER OF THIS TRIBUNAL DATED 25-04-2013 I S HEREBY RECALLED. 4. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.321/COC H/2012 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR FINAL DISPOSAL ON 14-10-2013 AS PR ONOUNCED IN THE OPEN COURT. SINCE THE DATE OF HEARING HAS BEEN ANN OUNCED IN THE OPEN COURT, NO NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 14-10-2013. 5. IN THE RESULT, MISCELLANEOUS PETITION OF THE ASS ESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH SEPTEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 13 TH SEPTEMBER, 2013 PK/- COPY TO: 1. THE APPELLANT 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