Dr.Esmail Sait, Calicut V. The ITO, Calicut

MA 18/COCH/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6393 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 16-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: P V VIJAYAN
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM MA NO. 18 /COCH/201 8 : ASST.YEAR 2002 - 200 3 (ARISING OUT OF ITA NO. 494/COCH/2016 ) DR.A.ESMAIL SAIT 5/1333, RARICHAN ROAD CALICUT. PAN : AABPE8698R. . VS. THE INCOME TAX OFFICER WARD 3(1) CALICUT. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI. P.V.VIJAYAN RESPONDENT BY : SRI. A.DHANARAJ, SR.DR DATE OF HEARING : 13.04.2018 DATE OF PRONOUNCEMENT : 13 . 04.2018 O R D E R PER GEORGE GEORGE K, JM THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE INCOME - TAX ACT, 1961 HAS BEEN PREFERRED BY THE ASSESSEE PRAYING FOR THE RECALLING OF THE EX PARTE ORDER OF THE TRIBUNAL DATED 16 TH NOVEMBER, 2017 , PASSED IN ITA NO. 494 / COCH / 2016 FOR THE ASSESSMENT YEAR 200 2 - 200 3 . 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPLICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSE SSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. M A NO. 18 / COCH /201 8 DR.ESMAIL SAIT . 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND ARE SATISFIED WITH THE REASONS FOR THE ABSENCE OF THE ASSESSEE AT THE TIME WHEN THE APPEAL WAS TAKEN UP FOR HEARING BY THE TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 21 ST MAY, 2018 . SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE SENT TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 13 TH DAY OF APRIL, 2018 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER C OCHIN ; DATED : 13 TH APRIL, 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) , KOZHIKODE. 4. THE CIT , KOZHIKODE . 5. DR, ITAT, COCHIN 6. GUARD FILE.