Smt. Mariamma Babu, Cochin V. DCIT, Cochin

MA 49/COCH/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 6369 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 06-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU SR DR M A NO COCH; ORS SMT
• 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. 48 /COCH/201 9 : ASST.YEAR 2005 - 2006 (ARISING OUT OF ITA NO. 110 /COCH/201 5 ) SMT.RAYMOL C.BABU CHANDRATHIL HOUSE PALARIVATTOM KOCHI 682 025 PAN : AGIPB1021A . VS. THE DY.COMMISSIONER OF INCOME - TAX, CIRCLE 2(2) KOCHI. ( APPLICANT ) (RESPONDENT) MA NO. 49 /COCH/201 9 : ASST.YEAR 2005 - 2006 (ARISING OUT OF ITA NO. 111 /COCH/201 5) SMT. MARIYAMMA BABU CHANDRATHIL HOUSE PALARIVATTOM KOCHI 682 025 PAN : ADJPB8023C . VS. THE DY.COMMISSIONER OF INCOME - TAX, CIRCLE 2(2) KOCHI. ( APPLICANT ) (RESPONDENT) MA NO. 50 /COCH/201 9 : ASST.YEAR 1999 - 2000 (ARISING OUT OF ITA NO. 112 /COCH/201 5) MA NO. 51 /COCH/201 9 : ASST.YEAR 2000 - 2001 (ARISING OUT OF ITA NO. 113 /COCH/201 5) SRI.BABU C.GEORGE CHANDRATHIL HOUSE PALARIVATTOM KOCHI 682 025 PAN : AGZPG7680D. VS. THE DY.COMMISSIONER OF INCOME - TAX, CIRCLE 2(2) KOCHI. ( APPLICANT ) (RESPONDENT) MA NO. 59 /COCH/201 9 : ASST.YEAR 2005 - 2006 (ARISING OUT OF ITA NO. 114 /COCH/201 5) SMT.REKHA C.BABU CHANDRATHIL HOUSE PALARIVATTOM KOCHI 682 025 PAN : ADJPB8025E VS. THE DY.COMMISSIONER OF INCOME - TAX, CIRCLE 2(2) KOCHI. ( APPLICANT ) (RESPONDENT) APPLICANTS BY : SRI. ARUN RAJ S RESPONDENT BY : SMT.A.S.BINDHU, SR.DR M A NO. 48 / COCH /201 9 & ORS . SMT.RAYMOL C.BABU & ORS . 2 DATE OF HEARING : 2 6.07 .2019 DATE OF PRONOUNCEMENT : 26 .0 7 .2019 O R D E R PER GEORGE GEORGE K., JM THESE MISCELLANEOUS APPLICATION S U/S.254(2) OF THE INCOME - TAX ACT, 1961 HAVE BEEN PREFERRED BY THE ASSESSEE S PRAYING FOR THE RECALLING OF THE CONSOLIDATED EX PARTE ORDER OF THE TRIBUNAL DATED 05.10.2015 . 2. THE ASSESSEE S VIDE THE PRESENT MISCELLANEOUS APPLICATION S SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL S OF THE ASSESSEE S IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR THE ASSESSEE S SUBMITTED THAT THE ASSESSEE S WERE 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 S 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 13 TH AUGUST , 2019. SINCE THE DATE OF HEARIN G 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 S ARE ALLOWED. ORDER PRONOUNCED ON THIS 26 TH DAY OF JULY , 2019 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN ; DATED : 26 TH JULY , 2019. DEVDAS* M A NO. 48 / COCH /201 9 & ORS . SMT.RAYMOL C.BABU & ORS . 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, AR - ITAT - COCHIN 1. THE APPLICANTS . 2. THE RESPONDENT. 3. THE CIT (A) - II KOCHI 4. THE PR.CIT, KOCHI. 5. DR, ITAT, COCHIN 6 . GUARD FILE.