M/S.Kera Fibertex International (P) ... vs Assessee
- CitationI.TA. No.263-265/coch/2014)
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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