Sivananda Yoga Vedanta Dhanwanthari Ashram, Trivandrum V. CIT, Trivandrum

MA 93/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0818 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 20-08-2013
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND B.R.BASKAR AN, AM M.P. NO. 93/COCH/2013 (ARSG. OUT OF I.T.A. NO. 348/COCH/2011) ASSESSMENT YEAR : 2010-11 SIVANANDA YOGA VEDANTA DHANWANTHARI ASHRAM, NEYYAR DAME P.O., TRIVANDRUM. [PAN: AAFTS 7916J] VS. THE COMMISSIONER OF INCOME- TAX, TRIVANDRUM. (ASSESSEE -APPELLANT) (REVENUE-RESPOND ENT) ASSESSEE BY SHRI THOMSON THOMAS, CA REVENUE BY SMT. LATHA V. KUMAR, JR. DR DATE OF HEARING 27/09/2013 DATE OF PRONOUNCEMENT 27/09/2013 O R D E R PER B.R.BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS PET ITION SEEKING RECALL OF THE ORDER DATED 04-06-2013 PASSED IN ITS HANDS BY DISMISSING THE AP PEAL FILED BY IT FOR NON-PROSECUTION. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL WAS ORIGINALLY POSTED FOR HEARING ON 23-08-2012 AND THEREAFTER IT WAS ADJ OURNED FROM TIME TO TIME AT THE REQUEST OF THE ASSESSEE. SUBSEQUENTLY, THE APPEAL WAS POSTED FOR HEARING ON 6 TH MAY, 2013. HOWEVER, THERE WAS NO SITTING ON THE SAID DA TE. THEREAFTER, THE ASSESSEE WAS UNDER THE IMPRESSION THAT THE CASE HAS BEEN ADJOURN ED TO 6 TH JUNE,2013. HOWEVER, WHEN THE ASSESSEES AUTHORISED REPRESENTATIVE CAME TO FILE THE PAPER BOOK BEFORE THE TRIBUNAL ON THE AFTERNOON OF 4 TH JUNE 2013, IT WAS FOUND THAT THE CASE WAS POSTED O N 04-06-2013 AND THE HONBLE TRIBUNAL HAD DISMISSED T HE APPEAL ON THE SAME DAY FOR NON-PROSECUTION. ACCORDINGLY, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE M.P. NO.93/COCH/2013 2 ASSESSEE COULD NOT APPEAR ON THE DATE OF HEARING DU E TO COMMUNICATION ERROR. ACCORDINGLY, THE LD. COUNSEL FOR THE ASSESSEE SUBMI TTED THAT THE NON APPEARANCE WAS UNINTENTIONAL AND NOT DUE TO ANY WILFUL DEFAULT OR NEGLECT. ACCORDINGLY, HE PRAYED THAT THE IMPUGNED ORDER MAY BE RECALLED. 3. WE ALSO HEARD THE LD. DR. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR NOT APPEARING BEFORE US ON THE DATE OF HEARING. ACCORDINGLY, IN THE EXERCISE OF T HE POWERS VESTED UPON THE TRIBUNAL UNDER RULE 24 OF THE APPELLATE TRIBUNAL RULES, WE R ECALL THE ABOVE SAID ORDER. WE ALSO DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 22-10-2013 AS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES. SI NCE THE DATE OF HEARING IS ANNOUNCED IN THE PRESENCE OF PARTIES, THE REGISTRY NEED NOT S ENT NOTICE OF HEARING TO THEM AND THE PRESENT ORDER SHOULD ALSO BE CONSIDERED AS NOTICE O F HEARING WHICH MAY BE TAKEN NOTE OF BY BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED ACCORDINGLY ON 27-09-2 013. SD/- SD/- (N.R.S.GANESAN) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 27 TH SEPTEMBER, 2013 GJ COPY TO: 1. SIVANANDA YOGA VEDANTA DHANWANTHARI ASHRAM, NEYY AR DAME P.O., TRIVANDRUM. 2. THE COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 3. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 4. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T, COCHIN