M/s.Western India Plywoods Ltd, Cochin V. DCIT, Cochin

MA 94/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9676 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 20-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: SATHYANARAYANAN
• Keywords: Reasonable cause

Judgement Text

1 MA NO. 94 & 95/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.94 & 95/COCH/2012 (ARISING OUT OF I.T.A NO. 509 & 510/COCH/2010) (ASSESSMENT YEARS 1985-86 & 1991-92) WESTERN INDIA PLYWOODS LTD VS DY.C.I.T., CIR.1 VALAPATTANAM KANNUR KANNUR PAN : AAACT8520H (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SATHYANARAYANAN RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 21-12-2012 DATE OF PRONOUNCEMENT : 21-12-2012 O R D E R PER N.R.S. GANESAN (JM) THE TAXPAYER HAS FILED THE PRESENT MISCELLANEOUS A PPLICATIONS FOR RECALLING THE ORDER OF THIS TRIBUNAL DATED 16-10-20 12. 2 MA NO. 94 & 95/COCH/2012 2. SHRI SATHYANRAYANAN, THE LD.REPRESENTATIVE FOR T HE TAXPAYER SUBMITTED THAT BOTH THE APPEALS OF THE TAXPAYER WER E POSTED FOR FINAL DISPOSAL ON 16-10-2012. HOWEVER, DUE TO UNAVOIDABL E CIRCUMSTANCES, THE REPRESENTATIVE OF THE TAXPAYER COULD NOT APPEAR AND AN APPLICATION WAS FILED BEFORE THE REGISTRY FOR ADJOURNMENT. HOWEVER, THE ADJOURNMENT APPLICATION WAS NOT PUT UP BEFORE THE BENCH. ACCOR DING TO THE LD.REPRESENTATIVE, THE REPRESENTATIVE WAS UNDER THE IMPRESSION THAT THE APPLICATION WILL BE PUT UP BEFORE THE BENCH AND THE APPEAL WILL BE ADJOURNED. THEREFORE, ACCORDING TO THE LD.REPRESENT ATIVE, THERE WAS A REASONABLE CAUSE FOR NOT APPEARING BEFORE THIS TRIB UNAL ON 16-10-2012. WE HEARD, SMT. S VIJAYAPRABHA, THE LD.DR ALSO. ACCORDI NG TO THE LD.DR, THERE IS NO REASONABLE CAUSE. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITH ER SIDE AND ALSO PERUSED THE MATERIAL AVAILABLE ON RECORD. THE REPR ESENTATIVE OF THE TAXPAYER COULD NOT APPEAR BEFORE THIS TRIBUNAL DUE TO PERSONAL INCONVENIENCE AND UNAVOIDABLE REASONS. THOUGH THE TAXPAYER CLAIMS THAT AN APPLICATION FOR ADJOURNMENT WAS FILED BEFORE THE REGISTRY, THE SAME WAS NOT PUT UP BEFORE THE BENCH. IN THESE CIRCUMSTANCE S, THIS TRIBUNAL IS OF THE 3 MA NO. 94 & 95/COCH/2012 CONSIDERED OPINION, THAT THERE WAS A REASONABLE CAU SE ON THE PART OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 16-10-2012. ACCORDINGLY, IN EXERCISE OF POWERS OF THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRIBUNAL) RULES, 1963 THE ORDER OF THIS TRIBUNAL DATED 16-10-2012 IS RECALLED. 4. NOW BOTH THE APPEALS IN ITA NOS 509 & 510/COCH/2 011 STAND RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEALS FOR FINAL DISPOSAL ON 05-02-2013. SINCE TH E DATE OF HEARING ON 05- 02-2013 HAS BEEN ANNOUNCED IN THE OPEN COURT, NO NO TICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDER MAY BE TREATED AS NOTICE FOR HEARING ON 05-02-2013. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS OF THE TAXPAYER ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DECEMBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 21 ST DECEMBER, 2012 PK/- 4 MA NO. 94 & 95/COCH/2012 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