Peace educational foundation, Calicut V. CIT, Calicut

MA 94/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1244 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-12-2013
• Assessment Year: misc
• Appeal Filed On: 15-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LATHA V KUMAR
• Assessee Lawyers: T JOHN GEORGE
• Keywords: Reasonable cause

Judgement Text

1 MP NO.94/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.P. NO.94/COCH/2013 (ARISING OUT OF I.T.A NO.173/COCH/2012) PEACE EDUCATIONAL FOUNDATION VS COMMISSIONER OF I NCOME-TAX 3 RD FLOOR, I.G. LINK ROAD KOZHIKODE KOZHIKODE-673 004 PAN : AABTP9372K (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI T JOHN GEORGE RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 06-12-2013 DATE OF PRONOUNCEMENT : 06-12-2013 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 20-03-20 13. 2. SHRI T JOHN GEORGE, THE LD.COUNSEL FOR THE ASSES SEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS POSTED FOR HEARING O N 20-03-2013 AFTER SEVERAL ADJOURNMENTS. BEFORE THAT THE APPEAL WAS P OSTED FOR HEARING ON 22-01-2013. THEREAFTER THE APPEAL WAS ADJOURNED TO 22-02-2013 AND THE NOTICE OF HEARING WAS ISSUED BY RPAD. ON 22-02-201 3 THERE WAS NO 2 MP NO.94/COCH/2013 SITTING. ACCORDING TO THE LD.COUNSEL, THE ADJOURNE D DATE OF HEARING ON 20- 03-2013 WAS NOT WITHIN THE KNOWLEDGE OF THE ASSESSE E, THEREFORE, HE COULD NOT APPEAR BEFORE THIS TRIBUNAL. THE LD.COUNSEL, T HEREFORE, PRAYED FOR OPPORTUNITY TO ARGUE THE CASE ON MERIT. THE LD.COU NSEL ASSURED THAT IN FUTURE HEARING HE WILL APPEAR BEFORE THIS TRIBUNAL WHENEVER THE MATTER IS FIXED. WE HEARD SMT. LATHA V KUMAR, THE LD.DR ALSO. 3. ADMITTEDLY, THE CASE WAS FIXED FOR HEARING ON 22 -01-2013 AND NO ONE APPEARED FOR THE TAXPAYER. THEREFORE, NOTICE O F HEARING WAS SERVED ON THE ASSESSEE BY RPAD FIXING THE DATE OF HEARING ON 22-02-2013. ON 22-02-2013 THERE WAS NO SITTING OF THE BENCH AND TH E MATTER WAS ADJOURNED TO 20-03-2013. WHEN THE NOTICE WAS SERVE D ON THE ASSESSEE IT IS FOR THE ASSESSEE TO TAKE NOTE OF THE ADJOURNED D ATE AFTER APPEARING BEFORE THIS TRIBUNAL. IN THIS CASE, THE ASSESSEE F AILED TO TAKE NOTE OF THE ADJOURNED DATE. HOWEVER, BY TAKING NOTE OF THE FAC T THAT THERE WAS NO SITTING OF THE BENCH ON 22-02-2013, THIS TRIBUNAL I S OF THE CONSIDERED OPINION THAT THE ADJOURNED DATE OF HEARING MAY NOT BE WITHIN THE KNOWLEDGE OF THE ASSESSEE. THEREFORE, THIS TRIBUNA L IS OF THE CONSIDERED OPINION THAT THERE WAS A REASONABLE CAUSE ON THE PA RT OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 20-03-2013. ACCORDINGLY, IN EXERCISE OF POWERS OF THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX 3 MP NO.94/COCH/2013 (APPELLATE TRIBUNAL) RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 20-03- 2013 IS HEREBY RECALLED. 4. NOW THE APPEAL OF THE ASSESSEE IN ITA NO.173/COC H/2012 STANDS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 02-01-2014. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT, IT MAY NOT BE NECESSAR Y FOR THE REGISTRY TO ISSUE NOTICE OF HEARING TO EITHER PARTY. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR HEARING D ATED 02-01-2014. 4. IN THE RESULT, THE MISCELLANEOUS PETITION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06 TH DECEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 06 TH DECEMBER, 2013 PK/- COPY TO: 1. PEACE EDUCATIONAL FOUNDATION, 3 RD FLOOR, DARUSSALAM COMPLEX, INDIRA GANDHI LINK ROAD, KOZHIKODE 673 004 2. THE COMMISSIONER OF INCOME-TAX, AAYAKAR BHAVAN, NORTH BLOCK, MANANCHIRA, KOZHIKODE 673 001 3. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH