Sri.O.Abdul Razak, Malappuram V. ACIT, Tirur

MA 97/COCH/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1094 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-11-2013
• Assessment Year: misc
• Appeal Filed On: 03-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: M V VENUGOPAL

Judgement Text

1 MA NO.97/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.A. NO.97/COCH/2013 (ARISING OUT OF I.T(SS)A NO. 02/COCH/2013) (ASSESSMENT YEAR 1989-90 TO 1999-2000) SHRI O ABDUL RAZACK VS A.C.I.T., CIR.1 EMIRATES RESIDENCE TIRUR THIRURANGADI P.O CHEMMAD P.O., MALAPPURAM PAN : AACPO8714P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI M.V. VENUGOPAL RESPONDENT BY : SHRI K.K. JOHN DATE OF HEARING : 29-11-2013 DATE OF PRONOUNCEMENT : 29-11-2013 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 DATED 10-07-2013. 2. SHRI M.V. VENUGOPAL, THE LD.REPRESENTATIVE FOR T HE ASSESSEE SUBMITTED THAT THE NOTICE OF HEARING ISSUED BY THIS REGISTRY WAS RETURNED WITH AN ENDORSEMENT NOT KNOWN NOT IN MY BEAT. AD MITTEDLY, THE NOTICE OF 2 MA NO.97/COCH/2013 HEARING WAS NOT SERVED ON THE ASSESSEE. THEREFORE, THE ASSESSEE COULD NOT APPEAR BEFORE THIS TRIBUNAL. WE HEARD SHRI K.K . JOHN, THE LD.DR ALSO. 2. IT IS NOT IN DISPUTE THAT THE NOTICE ISSUED BY T HE REGISTRY WAS RETURNED WITH A REMARK NOT KNOWN NOT IN MY BEAT. THEREFOR E, IT IS A FACT THAT THE NOTICE WAS NOT SERVED ON THE ASSESSEE. HENCE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE FROM ATTENDING ON 10-07-2013. ACCORDINGLY, IN EXER CISE OF POWERS UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE) TR IBUNAL RULES, 1963, THE ORDER OF THIS TRIBUNAL DATED 10-07-2013 IS HEREBY R ECALLED. 3. NOW THE APPEAL OF THE ASSESSEE IN IT(SS)A NO.02/ COCH/2013 IS RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTR Y IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 17-12-2013. SINCE THE DATE OF HEARING OF THE APPEAL IS ANNOUNCED IN THE OPEN COURT IN THE PRESEN CE OF BOTH THE PARTIES, IT MAY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE N OTICE OF HEARING FOR THE HEARING DATED 17-12-2013. IN OTHER WORDS, COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR THE HEARING DATED 17-12-2013. 4. WITH THE ABOVE OBSERVATIONS, THE MISCELLANEOUS P ETITION STANDS ALLOWED. 3 MA NO.97/COCH/2013 ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH NOVEMBER, 2013. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 29 TH NOVEMBER, 2013 PK/- COPY TO: 1. O ABDUL RAZAK, EMIRATGES RESIDENCE, KODINHI ROAD , TIRURANGADI P.O. CHEMMAD, MALAPPURAM DIST 2. A.C.I.T., CIR.1, TIRUR 3. THE COMMISSIONER OF INCOME-TAX, KOZHIKODE 4. THE COMMISSIONER OF INCOME-TAX(A)-II, AAYAKAR BH AVAN, MANANCHIRA, KOZHIKODE 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, COCHIN BENCH