Sri.T.R.Sadananda Bhat, Cochin V. DCIT, Ernakulam

MA 96/COCH/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9668 (ITAT-COCHIN)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 16-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: K R SUDHAKARAN PILLAI
• Keywords: Reasonable cause

Judgement Text

1 MA NO.96 & 97/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. NOS 96 & 97/COCH/2012 (ARISING OUT OF ITA NOS 413 & 414/COCH/2011 (ASSESSMENT YEARS 2005-06 & 2006-07) SHRI T.R. SADANANDA BHAT VS DY.C.I.T., CENT.CIR. 2 PROP UNITED CARGO CARRIERS ERNAKULAM FLAT NO.107, PANAMPILLY APARTMENTS KOCHI 682 036 PAN : ADMPB6774F (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.R. SUDHAKARAN PILLAI RESPONDENT BY : SMT. S VIJAYAPRABHA DATE OF HEARING : 14-12-2012 DATE OF PRONOUNCEMENT : 14-12-2012 O R D E R PER N.R.S. GANESAN (JM) THE TAXPAYER HAS FILED THE PRESENT MISCELLANEOUS A PPLICATIONS FOR RECALLING THE COMMON ORDER OF THIS TRIBUNAL DATED 1 7-09-2012 IN ITA NOS 413 & 414/COCH/2012 FOR THE ASSESSMENT YEARS 2005-0 6 AND 2006-07. 2 MA NO.96 & 97/COCH/2012 2. SHRI K.R. SUDHAKARAN PILLAI, THE LD.REPRESENTATI VE FOR THE TAXPAYER SUBMITTED THAT BOTH THE APPEALS WERE POSTED FOR HEA RING ON 17-09-2002. ACCORDING TO THE LD.REPRESENTATIVE, HE HAD TO LEAVE FOR TRIVANDRUM TO ATTEND SOME PERSONAL MATTER ON 16-09-2012. THOUGH HE WAS EXPECTING TO RETURN TO ERNAKULAM ON 16-09-2012 ITSELF, HE COULD LEAVE TRIVANDRUM ONLY ON 17-09-2012; THEREFORE, HE COULD NOT APPEAR BEFOR E THIS TRIBUNAL ON 17- 09-2012. ACCORDING TO THE LD.REPRESENTATIVE, DUE T O THIS UNEXPECTED HAPPENING HE COULD NOT APPEAR BEFORE THIS TRIBUNAL. THE LD.REPRESENTATIVE SUBMITTED THAT THE NON APPEARANCE BEFORE THIS TRIBU NAL ON 17-09-2002 WAS DUE TO A REASON BEYOND THE CONTROL OF HIM. THE LD. REPRESENTATIVE, THEREFORE, PRAYED THAT ONE MORE OPPORTUNITY MAY BE GIVEN TO THE TAXPAYER TO PRESENT HIS CASE BEFORE THIS TRIBUNAL. 3. ON THE CONTRARY, SMT. S VIJAYAPRABHA, THE LD.DR S UBMITTED THAT THERE WAS NO REASONABLE CAUSE ON THE PART OF THE TAXPAYER FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 19-07-2012. ACCORDING TO T HE LD.DR, MERELY BECAUSE THE REPRESENTATIVE OF THE TAXPAYER COULD NOT LEAVE TRIVANDRUM AND REACH ERNAKULAM IT CANNOT BE SAID THAT THERE WAS A REASON ABLE CAUSE FOR NON APPEARANCE. 3 MA NO.96 & 97/COCH/2012 4. 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 TAXPAYERS REPRESENTATIVE LEFT FOR TRIVANDRUM ON 16 -09-2012 AND HE COULD NOT RETURN AS PLANNED EARLIER. THEREFORE, HE COULD NOT APPEAR BEFORE THIS TRIBUNAL WHEN THE APPEAL WAS TAKEN UP FOR HEARING. THE FACT REMAINS IS THAT THE TAXPAYER WAS UNDER THE IMPRESSION THAT HIS REPRESENTATIVE WOULD TAKE CARE OF HIS APPEALS BEFORE THIS TRIBUNAL. THE REFORE, WE CANNOT BLAME THE TAXPAYER FOR NON APPEARANCE BEFORE THIS TRIBUNA L ON 17-09-2012. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE UNEX PECTED STAY BACK OF THE REPRESENTATIVE OF THE TAXPAYER AT TRIVANDRUM IS A R EASONABLE CAUSE FOR NOT APPEARING BEFORE THIS TRIBUNAL WHEN THE APPEALS WER E TAKEN UP FOR HEARING. MOREOVER, PROVIDING ONE MORE OPPORTUNITY TO THE TAX PAYER TO PLACE THE MERIT OF THE CASE BEFORE THIS TRIBUNAL WOULD NOT PR EJUDICE THE INTEREST OF THE REVENUE IN ANY WAY. THEREFORE, THIS TRIBUNAL I S OF THE OPINION THAT GIVING ONE MORE OPPORTUNITY TO THE TAXPAYER WOULD P ROMOTE THE CAUSE OF JUSTICE. THEREFORE, BY KEEPING THE INTEREST OF JUSTI CE IN MIND, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE TAXPAYER WAS PRE VENTED BY A REASONABLE CAUSE FROM APPEARING BEFORE THIS TRIBUNAL ON 17-09- 2012. ACCORDINGLY, THE ORDER OF THIS TRIBUNAL DATED 17-09-2012 IS HEREBY R ECALLED. 4 MA NO.96 & 97/COCH/2012 5. NOW THE APPEALS OF THE TAXPAYER IN ITA NOS 413 & 414/COCH/2011 STAND RESTORED ON THE FILE OF THIS TRIBUNAL. THE R EGISTRY IS DIRECTED TO POST THE APPEALS FOR FINAL DISPOSAL ON 05-02-2013. SINC E THE DATE OF HEARING ON 05-02-2013 HAS BEEN ANNOUNCED IN THE OPEN COURT NO NOTICE OF HEARING SHALL BE ISSUED TO EITHER PARTY. IN OTHER WORDS, C OPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR HEARING ON 05-02-2013. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE TAXPAYER ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DECEMBER, 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 14 TH DECEMBER, 2012 PK/- 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