The Pappinissery Co-op Rural Bank Ltd, Kannur v. The ITO, Kannur

MA 51/COCH/2014 | 2007-2008
Pronouncement Date: 27-04-2014 | Result: Allowed

Appeal Details

RSA Number 5121924 RSA 2014
Assessee PAN AACAP2188H
Bench Cochin
Appeal Number MA 51/COCH/2014
Duration Of Justice 2 day(s)
Appellant The Pappinissery Co-op Rural Bank Ltd, Kannur
Respondent The ITO, Kannur
Appeal Type Miscellaneous Application
Pronouncement Date 27-04-2014
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 27-04-2014
Date Of Final Hearing 27-06-2014
Next Hearing Date 27-06-2014
Assessment Year 2007-2008
Appeal Filed On 25-04-2014
Judgment Text
1 MA NOS.51 TO 54/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI N.R.S. GANESAN (JM) AND SHRI CHANDRA PO OJARI (AM) M.A. NOS 51 TO 54/COCH/2014 (ARISING OUT OF I.T.A NOS. 711 TO 714/COCH/2013) (ASSESSMENT YEARS 2007-08 TO 2010-11) THE PAPPINISSERY CO-OP. RURAL BANK LTD VS ITO WD. 1 KALLISSERY KANNUR KANNUR PAN : AACAP2188H (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI GEORGE THOMAS RESPONDENT BY : SMT. LATHA V KUMAR DATE OF HEARING : 27-06-2014 DATE OF PRONOUNCEMENT : 27-06-2014 O R D E R PER N.R.S. GANESAN (JM) THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PETIT IONS SEEKING RECALL OF THE COMMON ORDER OF THIS TRIBUNAL DATED 2 2-01-2014 FOR THE ASSESSMENT YEARS 2007-08 TO 2010-11. 2. SHRI GEORGE THOMAS THE LD.REPRESENTATIVE FOR TH E ASSESSEE SUBMITTED THAT ON 22-01-2014 HE HAD TO TAKE HIS WIF E TO HOSPITAL FOR TREATMENT UNEXPECTEDLY THEREFORE HE COULD NOT APP EAR BEFORE THIS TRIBUNAL. WE HEARD SMT. LATHA V KUMAR THE LD.DR A LSO. 2 MA NOS.51 TO 54/COCH/2014 3. THE FACT THAT WIFE OF THE ASSESSEES REPRESENTAT IVE REQUIRED TREATMENT UNEXPECTEDLY AND ASSESSEES REPRESENTATIV E HAD TO ACCOMPANY HER IS NOT IN DISPUTE. SINCE THE ASSESSEES REPRES ENTATIVE HAD TO ACCOMPANY HIS WIFE TO HOSPITAL FOR URGENT TREATMENT THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THERE WAS REASONABLE CAUSE ON THE PART OF THE ASSESSEE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 22-01-2014 WHEN THE APPEALS WERE TAKEN UP FOR HEARING. MOREOVER GIVIN G ONE MORE OPPORTUNITY TO THE ASSESSEE MAY NOT PREJUDICE THE INTEREST OF T HE REVENUE IN ANY WAY. IN OTHER WORDS GIVING ONE MORE OPPORTUNITY TO THE ASSESSEE TO ARGUE THE APPEALS ON MERITS WOULD DEFINITELY PROMOTE THE CAUS E OF JUSTICE. THEREFORE IN EXERCISE OF THE JURISDICTION CONFERRE D ON THIS TRIBUNAL UNDER PROVISO TO RULE 24 OF THE INCOME-TAX (APPELLATE TRI BUNAL) RULES 1963 WE HEREBY RECALL THE ORDERS OF THIS TRIBUNAL BOTH DATE D 22-01-2014 4. NOW THE APPEALS IN ITA NOS 711 TO 714/COCH/2013 STAND RESTORED ON THE FILE OF THIS TRIBUNAL. THE REGISTRY IS DIRE CTED TO POST THE APPEALS FOR FINAL DISPOSAL ON 01-08-2014. SINCE THE DATE OF HE ARING HAS BEEN ANNOUNCED IN THE OPEN COURT NO NOTICE SHALL BE ISS UED TO EITHER PARTY. IN OTHER WORDS COPY OF THIS ORDER SHALL BE TREATED AS NOTICE FOR THE HEARING ON 01-08-2014. 3 MA NOS.51 TO 54/COCH/2014 5. IN THE RESULT THE MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH JUNE 2014. SD/- SD/- (CHANDRA POOJARI) (N.R.S. GANESAN) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN DT : 27 TH JUNE 2014 PK/- COPY TO: 1. THE PAPPINISSRY CO-OP. RURAL BANK LTD KALLISSER Y KANNUR 2. ITO WD.1 KANNUR 3. THE COMMISSIONER OF INCOME-TAX KOZHIKKODE 4. THE COMMISSIONER OF INCOME-TAX(A) KOZHIKODE 5. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR INCOME-TAX APPELLATE TRIBUNAL COCHIN BENCH