Ita/191/2010 Of C.p.david, Shri Arun David v. Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 11TH JUNE 2010 / 21ST JYAISTHA 1932 ITA.No. 191 of 2010() --------------------- IT(S&S)A.NO.22/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT IN ITA ----------------------------------------------- SHRI.C.P.DAVID, L/H SHRI ARUN DAVID, CHEMBAKOTTUKUDIYIL HOUSE, AAYAKKAD, KOTHAMANGALAM. BY ADV. SRI.ANIL D. NAIR RESPONDENT/APPELLANT IN ITA ------------------------------- COMMISSIONER OF INCOME TAX, ERNAKULAM. BY ADV. SRI.JOSE JOSEPH, SC THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 11/06/2010,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR &P.S.GOPINATHAN, JJ. ....................................................................I.T. Appeal No.191 of 2010 .................................................................... Dated this the 11th day of June, 2010. JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and Standing Counsel for therespondent. We find force in the contention of the appellant thathearing and disposal of appeal by the Tribunal without giving anopportunity of hearing to the assessee was not just or tenable. In thefirst place, assessee had authorised Chartered Accountant to appear,who probably did not file the authorisation. Further, it is a case whereappellate order in favour of the assessee was reversed by the Tribunalwithout hearing the assessee. In our view, the reasons stated by theTribunal for denial of opportunity and hearing the matter exparte arenot sustainable. Therefore, without going into the merits of thedecision rendered by the Tribunal, we set aside the order in appeal andremand the matter to the Tribunal for issuing notice to the assessee andfor giving an opportunity of hearing before orders are issued in appeal.However, since this is an appeal of 2006, there will be direction to the I.T.A. No.191/2010 appellant or practitioner to approach the Tribunal and produce authorisation of the practitioner so that notice is served and the matteris disposed of within two months from date of receipt of copy of thisjudgment. C.N.RAMACHANDRAN NAIRJudge P.S.GOPINATHANJudge pms