IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 7TH OCTOBER 2009 / 15TH ASWINA 1931 ITA.No. 1535 of 2009() ---------------------- ITA.23/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT ----------------------------- A.H.ABOOBACKER, MALABAR ENTERPRISES, WADAKKANCHERY, TRICHUR. BY ADV. SRI.V.V.ASOKAN SRI.MAHESH V.MENON RESPONDENT(S): --------------- THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1)M TRICHUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 07/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No.1535 OF 2009 -------------------------------------------- Dated this the 7th day of October, 2009 JUDGMENT Ramachandran Nair, J. Appeal is filed against Annexure G order of the Tribunal allowing departmental appeal and simultaneously dismissing the cross- objection filed by the assessee. It is seen from the Tribunal's order that the matter is disposed of without hearing the assessee on account of absence of counsel. Senior counsel Sri. P. Balachandran was engaged in the matter before the Tribunal and unfortunately he is no more. In the circumstances, we feel the assessee should be given an opportunity before the Tribunal to engage counsel and argue the matter. Consequently, we allow the appeal by setting aside the order of the Tribunal and restore the appeal and cross-objection to it's file. Since the matter is old, there will be direction to the Tribunal to dispose of the appeal and cross-objection afresh after hearing the assessee's counsel also within a period of three months from the date of production of a copy of this judgment by the appellant. Appellant will 2 along with a copy of this judgment produce vakkalath of counsel engaged in the matter for the Tribunal to issue notice to him. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3