M/s.Nedumon Service Co-op Bank Ltd, Pathanamthitta V. The ITO, Ward-5, Kollam, Kollam

MA 33/COCH/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6873 (ITAT-COCHIN)
• Duration Of Justice: 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 12-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: UMMUL FIDA
• 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. 33 /COCH/201 8 : ASST.YEAR 20 14 - 20 15 (ARISING OUT OF ITA NO. 593 /COCH/201 7 ) M/S.NEDUMON SERVICE CO - OPERATIVE BANK LIMITED ABS LAWS, 3 RD FLOOR B - TOWER, MATHER SQUARE OPP : NORTH RAILWAY STATION COCHIN 18. PAN : AAAAN2996H . VS. THE INCOME TAX OFFICER WARD 5 KOLLAM . (APPELLANT) (RESPONDENT) APPELLANT BY : SRI. UMMUL FIDA RESPONDENT BY : SRI. A.DHANARAJ, SR.DR DATE OF HEARING : 25.07 .2018 DATE OF PRONOUNCEMENT : 25 .07 .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 04 TH APRIL, 2018 , PASSED IN ITA NO. 593 / COCH / 201 7 FOR THE ASSESSMENT YEAR 2014 - 2015 . 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 ASSESSEE WAS M A NO. 33 / COCH /201 8 M/S.NEDUMON SCB LIMITED . 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 2 ND AUGUST , 2018. SINCE THE DATE OF HEARING WAS ANNOUNC ED 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 25 TH DAY OF JULY , 2018 . SD/ - SD/ - (CHANDRA POOJARI) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER C OCHIN ; DATED : 25 TH JULY , 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), THIRUVANANTHAPURAM . 4. THE CIT, THIRUVANANTHAPURAM . 5. DR, ITAT, COCHIN 6. GUARD FILE.