The ITO,TDS, Trichur V. Punjab National Bank, Trichur

MA 21/COCH/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4278 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-05-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 05-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Keywords: Reasonable cause; Condonation of delay; TDS

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M M.P. NO. 21/COCH/2019 ( I .T . A. NO . 598/COCH/2017) ASSESSMENT YEAR : 2009 - 10 M/S. PUNJAB NATIONAL BANK, THRISSUR BRANCH, PARAMEKKAVU DEVASOM BLDG., PALACE ROAD, THRISSUR - 680 020. [PAN:AAACP 0165G] VS. THE IN COME - TAX OFFICER(TDS) , THRISSUR. (AS SESSEE - APPELLANT) (REVENUE - RESPONDENT) A SSESSEE BY NONE REVENUE BY SMT. A.S. BINDHU, SR. DR D ATE OF HEARING 10/05/2019 DATE OF PRONOUNCEMENT 10/05/2019 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EX PARTE ORDER OF THE TRIBUNAL IN ITA NO.598/COCH/2017 DATED 13/11/2018. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, THE ASSESSEE HAS F ILED A PETITION DATED 31/12/2018 STATING THAT THE AUTHORIZED REPRESENTATIVE APPEARED BEFORE THE TRIBUNAL ON 02/07/2018 AND THE CASE WAS ADJOURNED TO 16/08/2018. THE TRIBUNAL HAD INSTRUCTED THE ASSESSEE ON THE ABOVE HEARING THAT THE ORDER OF THE CIT(A) FOR THE CONDONATION OF DELAY SHOULD BE SUBMITTED IN THIS CASE. IT WAS SUBMITTED THAT THEIR BRANCH OFFICE HAD SENT A LETTER ON 11/09/2018 FOR FURTHER M.P. NO . 21/COCH/2019 2 ADJOURNMENT SINCE THE CASE WAS NOT FINALIZED AT THE OFFICE OF THE CIT(A), THRISSUR. SINCE THE ORDER OF THE CI T(A) FOR THE CONDONATION OF DELAY WAS NOT YET PASSED, THE AUTHORIZED REPRESENTATIVE DID NOT ATTEND THE CASE IN PERSON. THE ASSESSEE SUBMITTED THAT THE CASE SHOULD NOT BE DISMISSED FOR THE ABOVE REASONS AND HEREINAFTER ASSURED THAT THEY WILL ATTEND THE CAS E AND PRAYED THAT THE APPEAL MAY BE RECALLED FOR HEARING ON MERIT. 3. WE HAVE HEARD THE LD. DR AND PERUSED THE RECORD. AS SEEN FROM THE ABOVE PETITION, THE ASSESSEE HAS NOT MADE ANY CASE FOR NOT APPEARING BEFORE THIS TRIBUNAL ON 13/11/2018 WHEN THE APP EAL WAS FIXED FOR HEARING. WE ALSO FOUND THAT THERE IS NO REASONABLE CAUSE FOR NOT ATTENDING THE HEARING OF THE MISCELLANEOUS PETITION TODAY, I.E, 10/05/2019. HENCE, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSE E IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 TH MAY, 2019. SD/ - SD/ - (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 10 TH MAY, 2019 GJ COPY TO: 1 . M/S. PUNJAB NATIONAL BA NK, THRISSUR BRANCH, PARAMEKKAVU DEVASOM BLDG., PALACE ROAD, THRISSUR - 680 020. 2. THE INCOME - TAX OFFICER (TDS), THRISSUR., 3 . THE COMMISSIONER OF INCOME - TAX (AP P EALS) , THRISSUR. 4. THE PR. COMMISSIONER OF INCOME - TAX, THRISSUR. M.P. NO . 21/COCH/2019 3 5 . D. R., I.T.A.T., COCHIN BE NCH, COCHIN. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN