Sri Joy Thomas, Trichur v. DCIT, Cochin

MA 39/COCH/2010 | misc
Pronouncement Date: 07-09-2010

Appeal Details

RSA Number 3921924 RSA 2010
Assessee PAN ACIPP8006F
Bench Cochin
Appeal Number MA 39/COCH/2010
Duration Of Justice 2 month(s) 29 day(s)
Appellant Sri Joy Thomas, Trichur
Respondent DCIT, Cochin
Appeal Type Miscellaneous Application
Pronouncement Date 07-09-2010
Appeal Filed By Assessee
Bench Allotted DB
Tribunal Order Date 07-09-2010
Date Of Final Hearing 03-09-2010
Next Hearing Date 03-09-2010
Assessment Year misc
Appeal Filed On 08-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA M.P.NO.39/COCH/2010/ (ARISING OUT OF I.T.(S&S)A.NO.144/COCH/2004 BLOCK PERIOD:01-04-1988 TO 30-07-1998 SRI JOY THOMAS PUTHUR HOUSE PARAPPUR TRICHUR. PA NO.ACIPP 8006 F VS. THE DY. COMMISSIONER OF INCOME-TAX CEN.CIR.II ERNAKULAM. ( PETITIONER ) ( RESPONDENT ) APPELLANT BY SHRI KK CHANDRASEKHARAN RESPONDENT BY DR. BABU JOSEPH SR.DR O R D E R PER N.VIJAYAKUMARAN J.M: THIS MISCELLANEOUS PETITION IS DIRECTED AGAINST TH E ORDER OF THE TRIBUNAL DATED 12-03-2010 IN IT(S&S)A NO.144/COCH/2004. THE LD. COUNSEL FOR THE ASSESS EE WOULD SUBMIT THAT ON 10-3-2010 WHEN THE APPEAL WAS POSTED FOR HEARING THE LD. COUNSEL FOR THE ASSESSEE MISTAKENL Y NOTED THE DATE AS 09-03-2010. AS IT WAS A DAY OF NO SI TTING ON 09-03-2010 THE ASSESSEE COULD NOT APPEAR AND NOTE THE CORRECT DATE OF NEXT HEARING. HOWEVER THE RESPON DENT ASSESSEE CAME TO KNOW ABOUT THE DISPOSAL OF THE APP EAL EX- PARTE WHEN THE ORDER DATED 12-3-2010 WAS SERVED ON HIM BY MP NO. 39/COCH/2010 SHRI JOY THOMAS TRICHUR. 2 REGISTERED POST ON 29-3-2010. THEREFORE THE LD. COUNSEL WOULD PLEASE BEFORE US THAT NON-APPEARANCE OF THE C OUNSEL FOR THE RESPONDENT ON THE DATE OF HEARING OF THE AP PEAL VIZ.10-3-2010 HAS OCCURRED BECAUSE OF SOME INADVERT ENT MISTAKE ON HIS PART IN NOTING THE DATE OF HEARING A S 9-3- 2010. HENCE THE LD. COUNSEL PRAYED FOR ONE MORE OPPORTUNITY AS THE DEPARTMENTAL APPEAL WAS DECIDED EX- PARTE QUA THE ASSESSEE. 2. THE LD. D.R. WOULD SUBMIT THAT THE REASON FOR TH E NON- APPEARANCE IS VERY VAGUE. THEREFORE THIS MISCELL ANEOUS PETITION NEED NOT BE ENTERTAINED AS THERE IS NO SUF FICIENT REASON FOR THE NON-APPEARANCE. 3. WE HAVE CONSIDERED RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD INCLUDING THE PRECEDE NTS. IN THE RECENT DECISION OF THE HONBLE SUPREME COURT I N THE CASE OF IMPROVEMENT TRUST VS. UJAGAR SINGH DATED WEDNESDAY AUGUST 11 2010 (ITATONLINE.ORG) THEIR LORDSHIPS HELD THAT WHILE CONSIDERING AN APPLICATIO N FOR CONDONATION OF DELAY NO STRAIT JACKET FORMULA IS PR ESCRIBED TO COME TO THE CONCLUSION IF SUFFICIENT AND GOOD GROUN DS HAVE BEEN MADE OUT OR NOT. EACH CASE HAS TO BE WEIGHED FROM MP NO. 39/COCH/2010 SHRI JOY THOMAS TRICHUR. 3 ITS FACTS AND THE CIRCUMSTANCES IN WHICH THE PARTY ACTS AND BEHAVES. FROM THE CONDUCT BEHAVIOR AND ATTITUDE OF THE APPELLANT IT CANNOT BE SAID THAT IT HAD BEEN ABSOLU TELY CALLOUS AND NEGLIGENT IN PROSECUTING THE MATTER. JUSTICE CAN BE DONE ONLY WHEN THE MATTER IS FOUGHT ON MERITS AN D IN ACCORDANCE WITH LAW RATHER THAN TO DISPOSE OF IT OF ON SUCH TECHNICALITIES AND THAT TOO AT THE THRESH-HOLD. R ESPECTFULLY FOLLOWING THE RATIO LAID DOWN BY THE HONBLE APEX C OURT WE RECALL THE ORDER OF THE TRIBUNAL DATED 12-03-2010 A ND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING ON 16-11-2010. THE PARTIES MAY TAKE NOTE OF THE DATE OF HEARING AS NO SEPARATE NOTICE IS TO BE ISSUED. 4. IN THE RESULT MISCELLANEOUS PETITION IS ALLOWED . SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM DATED THE 07 TH SEPTEMBER 2010. PM. COPY FORWARDED TO: 1. SRI JOY THOMAS PUTHUR HOUSE PARAPPUR TRICHUR. 2. THE DY. COMMISSIONER OF INCOME-TAX CEN.CIR.II ER NAKULAM. 3. CIT(A)-I KOCHI. 4. CIT CENTRAL KOCHI. 5. D.R.