Sri.C.P. Viswanatha Menon, Kottayam V. The ACIT, Cen-circle, Kottayam, Kottayam

MA 50/COCH/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4694 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 11-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: NEJINARK P
• 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. 5 0 /COCH/201 8 : ASST.YEAR 2011 - 2012 (ARISING OUT OF ITA NO.2 89 /COCH/2017) SRI.C.P.VISHWANATHA MENON MANGAYIL HOUSE POST ETTUMANOOR KOTTAYAM 686 031. PAN : ACUPV4947K . VS. THE ASST.COMMISSIONER OF INCOME - TAX, CEN CIRCLE KOTTAYAM . ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI. NEJINARK P. RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 26.10.2018 DATE OF PRONOUNCEMENT : 26 .10.2018 O R D E R PER GEORGE GEORGE K, JM THESE 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 02.07.2018 , PASSED IN ITA NO. 589 / COCH / 2017 FOR THE ASSESSMENT YEAR 2011 - 2012 . 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 T HE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. M A NO. 50 / COCH /201 8 SRI.C.P.VISHWANATHA MENON . 2 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 27 TH NOVEMBER, 2018. 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. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 26 TH DAY OF OCTOBER, 2018 . SD/ - SD/ - (CHANDRA POOJARI) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER C OCHIN ; DATED : 26 TH OCTOBER, 2018 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT (CENTRAL) , KOCHI . 4. THE CIT (A) - IV , KOCHI . 5. DR, ITAT, COCHIN 6. GUARD FILE.