Sri.Nihas Basheer, Alappuzha V. The ITO, Wd-3, alappuzha, Alappuzha

MA 02/COCH/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6921 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-03-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 18-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: LEKSHMI N A
• Keywords: Reasonable cause
• Section: 201; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., J M M.P. NO. 02 /COCH/201 9 (ARSG. OUT OF I .T . A. NO . 156 / COCH/20 1 8 ) ( ASSESSMENT YEAR : 20 10 - 11 ) S HRI NIHAS BASHEER, AIR EXPRESS TOURS AND TRAVELS, ALAPUZHA - 688 001. [PAN : AIMPB 7247E] ] VS. THE I.T.O., WARD - 3, ALAPPUZHA. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) ASSESSEE BY SMT. LEKSHMI N.A., CA REVENUE BY S MT. A.S. BINDHU, SR. DR DATE OF HEARING 01/03/2019 DATE OF PRONOUNCEMENT 01/03/2019 O R D E R PE R CHANDRA POOJARI, ACCOUTNANT MEMBER: THESE MISCELLANEOUS APPLICATION U/S. 254(2) OF THE INCOME - TAX ACT, 1961 HA S BEEN PREFERRED BY THE ASSESSEE PRAYING FOR THE RECALLING OF THE E XPARTE ORDER OF THE TRIBUNAL DATED 12 - 0 9 - 2018 , PASSED IN ITA NO . 156 / C OCH/ 201 8 FOR THE ASSESSMENT YEAR 20 10 - 11 . 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPLICATION SUBMITTED THAT THE TRIBUNAL HAD DISMISSED THE APPE AL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE M.P. NO . 0 2/ / COCH/201 9 2 WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. UNDER THESE CIRCUMSTANCE S AND IN THE LIGHT OF THE SUBMISSION MADE THROUGH THIS PETITION, THE ASSESSEE PRAYED FOR THE CANCELLATION OF THE ORDER DISMISS ING THE APPEAL AND FURTHER PRAYED FOR THE RESTORATION OF THE APPEAL. 3. WE ALSO HEARD THE LD. DR IN THIS REGARD. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWER VESTED UPON THE BENCH UNDER RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER DATED 12 /0 9 /201 8 ABOVE AND DIRECT THE REGISTRY TO POST THE APPEAL FOR FINAL HEARI NG ON 18 / 0 3 /201 9 SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND SEPARATE NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHALL ALSO BE CONSTRUED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PARTIES. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. M.P. NO . 0 2/ / COCH/201 9 3 4 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 01 ST MARCH, 2019 SD/ - SD/ - ( GEORGE GEORG E K. ) ( CHANDRA POOJARI ) JUDICIAL MEMBE R ACCOUNTANT MEMBER PLACE: KOCHI DATED: 0 1 ST MARCH, 2019 GJ COPY TO: 1 . SHRI NIHAS BASHEER, AIR EXPRESS TOURS AND TRAVELS, ALAPUZHA - 688 001. 2. THE INCOME - TAX OFFICER, WARD - 3, ALAPPUZHA. 3. THE COMMISSIONER OF INCOME - TAX(APPEALS), KOTTAYAM. 4 . T HE PR. COMMISSIONER OF INCOME - TAX , KOTTAYAM. 5 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T. A.T., COCHIN