Sri.Jitha Prasad, Trivandrum V. The ITO, Trivandrum

MA 26/COCH/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6876 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 04-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM M.P. NO . 2 6 /COCH/2018 (ARSG. OUT OF I.T.A. NO 305/COCH/2015) ( ASSESSMENT YEAR : 20 11 - 12 ) SMT. JITHA PRASAD, VRINDAVAN, THYCAUD, TRIVANDRUM-695 014 [PAN :AELPP 7877F] ] VS. THE I.T.O., WARD - 1(4), TRIVANDRUM. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) ASSESSEE BY SHRI ABRAHAM JOSEPH MARKOS, ADV. REVENUE BY SHRI A. DHANARAJ, SR. DR DATE OF HEARING 13/07/ 2018 DATE OF PRONOUNCEMENT 13/07 /2018 O R D E R PER CHANDRA POOJARI, ACCOUTNANT MEMBER: THESE MISCELLANEOUS APPLICATION U/S. 254(2) OF T HE INCOME-TAX ACT, 1961 HAS BEEN PREFERRED BY THE ASSESSEE PRAYING FOR THE RECA LLING OF THE COMMON EXPARTE ORDER OF THE TRIBUNAL DATED 12-03-2018, PASSED IN I TA NO. 305/COCH/2015 FOR THE ASSESSMENT YEAR 2011-12. M.P. NO.26//COCH/2018 2 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPL ICATION SUBMITTED THAT THE TRIBUNAL HAD DISMISSED THE APPEAL OF THE ASSESS EE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE BE FORE THE TRIBUNAL ON THE DATE OF HEARING. UNDER THESE CIRCUMSTANCES AND IN T HE LIGHT OF THE SUBMISSION MADE THROUGH THIS PETITION, THE ASSESSEE PRAYED FOR THE CANCELLATION OF THE ORDER DISMISSING THE APPEAL AND FURTHER PRAYED FOR THE RE STORATION 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 S UFFICIENT CAUSE FOR THE ASSESSEE FOR NOT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWER VESTED UPON T HE BENCH UNDER RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER DATED 12/03/2018 ABOVE AND DIRECT THE REGISTRY TO POST THE APPEAL FO R FINAL HEARING ON 23/08/2018 SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND SEPARATE NO TICE 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 T HE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. M.P. NO.26//COCH/2018 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 13 TH JULY, 2018. SD/- SD/- (GEORGE GEORGE K.) (CHAND RA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 13 TH JULY, 2018 GJ COPY TO: 1. SMT. JITHA PRASAD, VRINDAVAN, THYCAUD, TRIVANDRU M-695 014. 2. THE INCOME-TAX OFFICER, WARD-1(4), TRIVANDRUM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), TRIVAND RUM. 4. THE PR. COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRA R) I.T.A.T. , COCHIN