Qatar Airways, Trivandrum V. The ACIT(TDS), Trivandrum

MA 33/COCH/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2504 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-06-2019
• Assessment Year: misc
• Appeal Filed On: 31-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: VIVEK GOVIND
• Keywords: Reasonable cause; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM MA NO. 28 /COCH/201 9 : ASST.YEAR 2008 - 2009 (QTR.4) (ARISING OUT OF ITA NO. 23 /COCH/2018) MA NO. 29 /COCH/201 9 : ASST.YEAR 2009 - 2010 (QTR.1) (ARISING OUT OF ITA NO.24/COCH/2018) MA NO. 30 /COCH/201 9 : ASST.YEAR 2009 - 2010 (QTR.2) (ARISING OUT OF ITA NO.25/COCH/2018) MA NO. 31 /COCH/201 9 : ASST.YEAR 2009 - 2010 (QTR.3) (ARISING OUT OF ITA NO.26/COCH/2018) MA NO. 32 /COCH/201 9 : ASST.YEAR 20 09 - 2010 (QTR.4) (ARISING OUT OF ITA NO.27/COCH/2018) MA NO. 33 /COCH/201 9 : ASST.YEAR 2011 - 2012 (QTR.1) (ARISING OUT OF ITA NO.28/COCH/2018) M/S. Q A TAR AIRWAYS TC - 30/1403 BELA VISTA NALUMUKKU, PETTAH TRIVANDRUM 695 024. PAN : TVDQO0022B . VS. THE ASST.COMMISSIONER OF INCOME - TAX, TDS RANGE - 2 TRIVANDRUM . ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI. VIVEK GOVIND, CA RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 21 .0 6 .2019 DATE OF PRONOUNCEMENT : 21 .0 6 .2019. O R D E R PER CHANDRA POOJARI , A M : THE S E MISCELLANEOUS APPLICATION S U/S.254(2) OF THE INCOME - TAX ACT, 1961 HAVE BEEN PREFERRED BY THE ASSESSEE M A NO. 28 - 33 / COCH /201 9 M/S. Q A TAR AIRWAYS . 2 PRAYING FOR THE RECALLING OF THE CONSOLIDATED EX PARTE ORDER OF THE TRIBUNAL DATED 01 ST AUGUST, 2018 , PASSED IN ITA NO S . 23 TO 28 / COCH / 2018 . 2. THE ASSESSEE VIDE THE SE PRESENT MISCELLANEOUS APPLICATION S SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL S OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS PREV ENTED 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 S WERE TAKEN UP FOR HEARING BY THE TRIBUNAL. WE, THEREFORE, RECALL THE IMPUGNED ORDER AND DIRECT THE REGISTRY TO FIX THE APPEAL S FOR HEARING ON 10 TH JULY , 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. I N THE RESULT, THE MISCELLANEOUS APPLICATION S ARE ALLOWED. ORDER PRONOUNCED ON THIS 21 ST DAY OF JUNE , 2019 . SD/ - SD/ - ( GEORGE GEORGE K. ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER C OCHIN ; DATED : JUNE , 2019 . DEVDAS* M A NO. 28 - 33 / COCH /201 9 M/S. Q A TAR AIRWAYS . 3 COPY OF THE ORDER FORWARDED TO : BY ORDER (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE PR.CIT, (TDS), KOCHI. 4. THE CIT(A), THIRUVANANTHAPURAM. 5. THE DR, ITAT, COCHIN 6. GUARD FILE.