Sri.Robin George, Kottyam V. The ITO, Kottayam

MA 19/COCH/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4730 (ITAT-COCHIN)
• Duration Of Justice: 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 13-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: M M JOSEPH
• 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. 19 /COCH/201 9 : ASST.YEAR 2011 - 2012 (ARISING OUT OF ITA NO. 91 /COCH/2018) SRI.ROBIN GEORGE KARIPPAMATTATHIL HOUSE PUZHAVATHU P.O. CHANGANACHERRY KOTTAYAM PAN : ANDPR4874M . VS. THE INCOME TAX OFFICER WARD 3 KOTTAYAM. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI. M.M.JOSEPH, CA RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 22 .03.2019 DATE OF PRONOUNCEMENT : 22 .03.2019. 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 18 TH SEPTEMBER, 2018 , PASSED IN ITA NO. 91 / COCH / 2018 FOR THE ASSESSMENT YEAR 2011 - 2012 . 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 LEARN ED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS M A NO. 19 / COCH /201 9 SRI.ROBIN GEORGE . 2 PREVENTED BY REASONABLE CAUSE FOR APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. 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 04 TH APRIL , 2019. 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 22 ND DAY OF MARCH, 2019 . SD/ - SD/ - (CHANDRA POOJARI) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER C OCHIN ; DATED : 22 ND MARCH, 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE PR.CIT, KOTTAYAM 4. THE CIT(A), KOTTAYAM 5. THE DR, ITAT, COCHIN 6. GUARD FILE.