Sri.M.K.Abdul Rehiman, Cochin V. The DCIT, Cochin

MA 93/COCH/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2492 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 14-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: K R SUDHAKARAN PILLAI
• Keywords: Reasonable cause

Judgement Text

1 MA NO.93 /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. 93/COCH/2014 (ARISING OUT OF I.T.A NO. 200/COCH/2014) (ASSESSMENT YEAR 2005-06) SHRI M.K. ABDUL RAHIMAN VS DY.CIT, CIR.2(1) VAZHAKKALA, THRIKKAKARA KOCHI KOCHI-21 PAN : AHBPA4652J (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.R. SUDHAKARAN PILLAI 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 14-07-20 14. 2. SHRI K.R. SUDHAKARAN PILLAI, THE LD.REPRESENTATI VE FOR THE ASSESSEE SUBMITTED THAT HE WAS AWAY FROM ERNAKULAM DUE TO IL LNESS OF HIS SON. THEREFORE, THE ASSESSEE COULD NOT CONTACT HIM. SIN CE THE LD.REPRESENTATIVES SON WAS NOT WELL AT BOMBAY, THE ASSESSEE SUBMITS THAT 2 MA NO.93 /COCH/2014 HE COULD NOT APPEAR BEFORE THIS TRIBUNAL ON 14-07-2 014. WE HEARD SHRI K.K. JOHN, THE LD.DR ALSO. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NO T IN DISPUTE THAT THE ASSESSEES REPRESENTATIVES SON WAS NOT WELL IN MUM BAI AND THE REPRESENTATIVE OF THE ASSESSEE HAD TO RUSH TO MUMBA I, WHICH RESULTED IN NON APPEARANCE ON 14-07-2014. IN THE CIRCUMSTANCE S, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 14-07-2014. ACCORDINGLY, IN EXERCISE OF POWERS OF THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 19 63, THE ORDER OF THIS TRIBUNAL DATED 14-07-2014 IS HEREBY RECALLED. 4. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.200/COC H/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 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. 3 MA NO.93 /COCH/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. SHRI M.K. ABDUL RAHIMAN, MULEKKAMPILLY HOUSE, VA ZHAKKALA, THRIKKAKARA, KOCHI-21 2. THE DCIT, CIR.2(1), KOCHI 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