M/S.Highway Inn(Chembarathy Garden), ... vs Assessee

M/s. Highway Inn (Chembarathy Vs. The Assistant Commissioner of Garden), Income-tax, Circle-1, Kannur 7th Mile, Taliparamba, Range, Kannur. Kannur Dist. [PAN: AABFH 9923Q]

(Assessee-Appellant) (Revenue-Respondent)

Assessee by Shri T.M.Sreedharan, Sr. Adv. Revenue by Shri K.K. John, Sr. DR

Date of hearing 15/05/2015 Date of pronouncement 15/05/2015

ORDER

Per B.R.BASKARAN, Accountant Member:

The assessee has moved this miscellaneous petition seeking recall of ex-

parte order dated 06.06.2014 passed by the Co-ordinate bench for assessment

year 2009-10 against the I.T Appeal number referred above.

2. The Ld A.R submitted that the assessee was not aware that the revenue

has preferred appeal before the Tribunal against the order passed by Ld CIT(A)

and it is also not aware of the date of hearing. He further submitted that the Bar 2 M.P. No.122/Coch/2014

license granted to the assessee was not renewed due to the change in the Abkari

Policy of the Government and hence the bar hotel was lying closed from April,

2014 onwards. Consequently, the assessee could not make any arrangement to

put in appearance on the date of hearing on 08.05.2014. However, the

Tribunal has, in the ex-parte order, restored the order of the AO. The Ld A.R

submitted that the assessee would be put in irreparable loss, if it is not heard in

order to defend the order passed by Ld C.I.T. Accordingly he prayed for recall of

the ex-parte order referred above.

3. On the contrary, the Ld D.R submitted that the Tribunal has passed a

reasoned order after analyzing the facts prevailing in the case and hence there is

no required to recall the same.

4. Having heard the rival submissions, we are of the view that the assessee

has shown that there was sufficient cause for not appearing before the Tribunal

on the date of hearing. Hence, by invoking the power granted to the Tribunal

under Rule 25 of the Appellate Tribunal Rules, 1963, we recall the ex-parte order

dated 06-06-2014 referred above. The registry is directed to the post the appeal

for hearing in the normal course. We also direct the assessee to appear before

the Tribunal on the date of hearing and not to seek adjournment without

reasonable cause.

3 M.P. No.122/Coch/2014

5. In the result, the miscellaneous application filed by the assessee is allowed.

Pronounced in the open court on 15-05-2015.

sd/- sd/- (V. DURGA RAO) (B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER Place: Kochi Dated: 15th May 2015 GJ Copy to:

1. M/s. Highway Inn (Chembarathy Garden), 7th Mile, Taliparamba, Kannur Dist.

2. The Assistant Commissioner of Income-tax, Circle-1, Kannur Range, Kannur.

3. The Commissioner of Income-tax(Appeals),Kozhikode.

4. The Commissioner of Income-tax, Kozhikode.

5. D.R., I.T.A.T., Cochin Bench, Cochin.

6. Guard File.

By Order

(ASSISTANT REGISTRAR) I.T.A.T., Cochin