Chicoo Joseph, Ernakulam v. ITO, Ernakulam

MA 50/COCH/2012 | 2005-2006
Pronouncement Date: 27-07-2012 | Result: Allowed

Appeal Details

RSA Number 5021924 RSA 2012
Assessee PAN AEPPJ4173C
Bench Cochin
Appeal Number MA 50/COCH/2012
Duration Of Justice 1 month(s) 30 day(s)
Appellant Chicoo Joseph, Ernakulam
Respondent ITO, Ernakulam
Appeal Type Miscellaneous Application
Pronouncement Date 27-07-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 27-07-2012
Date Of Final Hearing 27-07-2012
Next Hearing Date 27-07-2012
Assessment Year 2005-2006
Appeal Filed On 28-05-2012
Judgment Text
1 M.A 50/COCH/2012 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI B.R. BASKARA N(AM) M.A. NO 50/COCH/2012 (ARISING OUT OF I.T.A NO. 519/COCH/2011) (ASSESSMENT YEAR 2006-07) CHICOO JOSEPH VS THE ITO WD.2(2) ROSE VILLA KALATHIPARAMBIL ERNAKULAM ALAPPAT CROSS ROAD KOCHI 682 016 PAN : AEPPJ4173C (APPLICANT) (RESPONDENT) APPELLANT BY : SMT. PREETHA S NAIR RESPONDENT BY : SHRI PRADUMNA KUMAR SINGH DATE OF HEARING : 27-07-2012 DATE OF PRONOUNCEMENT : 27-07-2012 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS APPLI CATION TO RECALL THE ORDER OF THIS TRIBUNAL 29-03-2012. 2. SMT. PREETHA S NAIR THE LD.COUNSEL FOR THE ASSE SSEE SUBMITTED THAT ON 29- 03-2012 THE ASSESSEES COUNSEL WAS OUT OF STATION AN D AN APPLICATION FOR ADJOURNMENT WAS FILED. HOWEVER THE APPLICATION FI LED BY THE ASSESSEE WAS NOT PUT UP BEFORE THE BENCH. THEREFORE THE APPEAL WAS DISMISSED. ACCORDING TO THE 2 M.A 50/COCH/2012 LD.COUNSEL SINCE THE COUNSEL WAS OUT OF STATION HE COULD NOT APPEAR BEFORE THIS TRIBUNAL; THEREFORE THERE WAS A REASONABLE CAUSE O N THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL. WE HEARD SHRI PRADUMNA KUMAR SINGH THE LD. DR ALSO. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD.COUN SEL FOR THE ASSESSEE AND THE LD.DR WE FIND THAT THERE WAS A REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 29-03-2012 . BY KEEPING THE INTENTION OF THE LEGISLATURE THIS TRIBUNAL IS OF THE OPINION TH AT RECALLING THE ORDER OF THIS TRIBUNAL DATED 29-03-2012 AND GIVING MORE OPPORTUNITY TO THE ASSESSEE TO REPRESENT HIS CASE MAY NOT PREJUDICE THE INTEREST O F THE REVENUE IN ANY MANNER. THIS TRIBUNAL IS OF THE OPINION THAT GIVING ONE MOR E OPPORTUNITY TO THE ASSESSEE WOULD PROMOTE THE CAUSE OF JUSTICE. ACCORDINGLY TH E ORDER OF THIS TRIBUNAL DATED 29-03-2012 IS RECALLED AND THE APPEAL IN ITA NO.519/C OCH/2011 IS RESTORED ON THE FILE OF THIS TRIBUNAL. 4. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR FINAL DISPOSAL ON 27-08-2012. IT IS MADE CLEAR THAT IT IS NOT NECESSARY TO ISSUE NOTICE OF HEARING TO EITHER PARTY FOR THE HEARING DATED 27-08-2012 SINCE THE DATE OF HE ARING IS ANNOUNCED IN THE OPEN COURT. IN OTHER WORDS COPY OF THIS ORDER SHA LL BE TREATED AS NOTICE FOR THE HEARING ON 27-08-2012. 5. WITH THE ABOVE OBSERVATIONS THE MISCELLANEOUS A PPLICATION OF THE ASSESSEE STANDS ALLOWED. 3 M.A 50/COCH/2012 ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON THIS 27 TH DAY OF JULY 2012. SD/- SD/- (B.R. BASKARAN) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN DT : 27 TH JULY 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