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M/S.Kera Fibertex International (P) ... vs Assessee

Income Tax Appellate Tribunal15 May 2015

Ratio decidendi

The rule this decision rests on

The Tribunal may recall an ex parte disposal of an appeal and restore the appeal where the assessee's non-appearance is cured by a showing that the assessee is genuinely interested in prosecuting the appeal, and where recall would not prejudice the revenue; in such circumstances restoration is in the interest of justice.

Written by Miss Lucy from the judgment below, not taken from a headnote.

Judgment

As delivered

1 MA No .94-96/Coch/2014

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN

Before Shri V Durga Rao, JM and Shri B.R. Baskaran, AM

M.A. No.94-96/Coch/2014 (Arising out of I.TA. No.263-265/coch/2014) (Assessment year 2006-07)

KERA Fibertex International (P) Ltd vs the Dy.CIT, Cir.1(3) KINFRA, Kusumagiri Kochi Kakkanad, Cochin-30 PAN : AABCK4613P (Applicant) (Respondent)

Applicant by : Shri TM Sreedharan Ld Sr.Counsel Revenue by : Shri K.K. John

Date of hearing : 15-05-2015 Date of pronouncement : 15-05-2015

ORDER Per Shri V Durga Rao, JM

Vide these applications, the assessee seeks recall of the ex parte order

passed by this Tribunal on 30-07-2014.

2. We have considered the submissions of the parties, gone through the

materials available before us. The appeals of the assessee were dismissed ex

parte as there was no appearance from assessee's side. The ld.senior counsel

for the assessee prays that another opportunity of being heard may be given to

the assessee as the assessee is very much interested in prosecuting the

appeals. We heard the ld.DR also.

2

MA No .94-96/Coch/2014

3. Upon consideration of the submissions from the parties, we are satisfied

that this is a fit case for recall of the ex parte order passed by this Tribunal. In

the interest of justice, we feel that the assessee deserves another chance of

being heard. Giving another opportunity of hearing may not prejudice the interest

of the revenue in any way. Accordingly, the order of this Tribunal dated 30-07-

2014 in ITA No.263 to 265/Coch/2014 is hereby recalled and the appeals are

restored. The registry is directed to fix the hearing of appeals in due course.

4. In the result, the miscellaneous applications filed by the assessee are

allowed.

Order pronounced on Friday, 15th day of May, 2015.

Sd/- sd/- ( B.R. Baskaran) ( V. Durga Rao) ACCOUNTANT MEMBER JUDICIAL MEMBER

Cochin, Dt : 15th May, 2015 pkj/- Copy to:

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

2. The ACIT, Cir.1, Kannur Range, Kannur

3. The CIT, Kozhikkode

4. The DR (True copy) By order

Asstt. Registrar, ITAT, Cochin Bench

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