Maruthi Babu Jadhav, Perinthalmanna v. DCIT, Calicut

MA 16/COCH/2010 | misc
Pronouncement Date: 17-05-2010

Appeal Details

RSA Number 1621924 RSA 2010
Assessee PAN AGNPJ4164F
Bench Cochin
Appeal Number MA 16/COCH/2010
Duration Of Justice 2 month(s) 23 day(s)
Appellant Maruthi Babu Jadhav, Perinthalmanna
Respondent DCIT, Calicut
Appeal Type Miscellaneous Application
Pronouncement Date 17-05-2010
Appeal Filed By Assessee
Bench Allotted DB
Tribunal Order Date 17-05-2010
Assessment Year misc
Appeal Filed On 24-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN. BEFORE SHRI N. VIJAYAKUMARAN & SHRI SANJAY ARORA M.P.NO.16/COCH/2010 (ARISING OUT OF I.T.(S&S)A.NO.01/COCH/06 BLOCK PERIOD: 01 - 04 - 1990 TO 15 - 11 - 2000 MARUTHI BABU RAO JADHAV PROP.DHANALAKSHMI REFINERIES PERINTHELMANNA PA NO.AGNPJ 4164 F VS. THE DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE CALICUT. (APPELLANT) (RESPONDENT) APPELLANT BY SHRI GIRISH.R RESPONDENT BY DR. BABU JOSEPH SR.DR O R D E R PER N. VIJAYAKUMARAN J.M: THE TRIBUNAL VIDE ITS EX-PARTE ORDER DATED 07 TH SEPTEMBER 2009 DISMISSED THE APPEAL OF THE ASSESSEE FOR THE DEFAULT OF NON-PROSECUTION. THROUGH THIS MISCELLA NEOUS PETITION THE ASSESSEE SUBMITS THAT ON THE DATE OF HEARING OF THE APPEAL ON 7-9-2009 THE PETITIONER WAS HELD UP A TRAFFIC BLOCK AND AS SUCH HE COULD NOT APPEAR BEFORE THE TRIBUNAL IN TIME AND WHEN HE REACHED THE TRIBUNAL THE APPEAL WAS CALLED FOR HEAR ING AND DISMISSED FOR DEFAULT. IT IS THE CONTENTION OF THE ASSESSEE THAT THERE WAS NO WILLFUL NEGLIGENCE OR LACHES ON THE PA RT OF THE ASSESSEE IN NOT APPEARING BEFORE THE TRIBUNAL ON TH AT DAY. IN M.P. NO. 16/COCH/2010 2 VIEW OF THE ABOVE THE ASSESSEE PRAYS FOR RECALLING THE IMPUGNED ORDER AND RESTORE THE APPEAL ON THE ROLLS THE TRIBU NAL. 2. WE HAVE CONSIDERED RIVAL SUBMISSIONS. THE ASS ESSEE HAS EXPLAINED THE REASON AS TO WHY IT FAILED TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING IN TIME. THE RE ASON ADDUCED BY THE PETITION CANNOT BE DISBELIEVED BECAUSE IT HA PPENS NOW-A- DAYS AT ANY TIME AT ANY PLACE ESPECIALLY DURING T HE PEAK HOURS. THEREFORE IN THE INTEREST OF NATURAL JUSTICE TO A FFORD AN OPPORTUNITY OF HEARING WE RE-CALL THE IMPUGNED ORD ER DATED 7-9- 2009 AND RESTORE THE APPEAL TO THE ROLLS OF THE TRI BUNAL. 3. THE REGISTRY IS DIRECTED TO POST THE APPEAL IN D UE COURSE. SD/- SD/- (SANJAY ARORA) (N.VIJAY AKUMARAN) ACCOUNTANT MEMBER JUDIC IAL MEMBER ERNAKULAM DATED THE 17 TH MAY 2010. PM. COPY FORWARDED TO: 1. MARUTHI BABU RAO JADHAV PROP. DHANALAKSHMI REFI NERIES PERINTHELMANNA 2. THE DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRC LE CALICUT. 3. CIT. CENTRAL KOCHI. 4. CIT(A)-I KOCHI. 5. D.R. BY ORDER SD/- ASSISTANT REGISTRAR M.P. NO. 16/COCH/2010 3