The Chirakkal Service Co-op bank Ltd, Kannur V. The ITO (TDS), Kannur

MA 52/COCH/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5601 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 13-07-2017
• 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 SHRI GEORGE GEORGE K, JM & SHRI MANJUNATHA G., AM MA NO. 51 /COCH/201 7 : ASST.YEAR 2007 - 2008 (ARISING OUT OF ITA NO. 231/COCH/2016 ) MA NO. 52 /COCH/201 7 : ASST.YEAR 2008 - 2009 (ARISING OUT OF ITA NO. 232 /COCH/201 6 ) M/S. CHIRAKKAL SERVICE CO - OP BANK LIMITED CHIRAKKAL P.O., KANNUR 670 011 PAN : AAAAC0458M . VS. THE INCOME TAX OFFICER (TDS) KANNUR. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI . GEORGE THOMAS , CA RESPONDENT BY : SRI. A.DHANARAJ, SR.DR DATE OF HEARING : 22 .1 2 .2017 DATE OF PRONOUNCEMENT : 22 .12. 2017 O R D E R PER GEORGE GEORGE K, JM TH E S E MISCELLANEOUS APPLICATION S U/S.254(2) OF THE INCOME - TAX ACT, 1961 HAVE BEEN PREFERRED BY THE ASSESSEE PRAYING FOR THE RECALLING OF THE COMMON EX PARTE ORDER OF THE TRIBUNAL DATED 13 TH MARCH, 2017, PASSED IN ITA NO S . 231 & 232 / COCH /20 16 FOR THE ASSESSMENT YEAR S 2007 - 2008 AND 2008 - 2009 . 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPLICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL S OF THE M A NO S . 51 & 52 / COCH /201 7 M/S. CHIRAKKAL SERVICE CO - OP BANKLIMITED. 2 ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE BEFORE THE TRIBUNAL ON TH E 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 29 TH JANUARY, 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 S ARE ALLOWED. ORDER PRONOUNCED ON THIS 22 ND DAY OF DECEMBER , 2017. SD/ - SD/ - (MANJUNATHA G.) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER C OCHIN ; DATED : 22 ND DECEMBER , 2017. DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A) , KOZHIKODE . 4. THE CIT, KOZHIKODE . 5. DR, ITAT, COCHIN 6. GUARD FILE.