M/s.Janatha Trading Corporation, Aluva V. The DCIT, Aluva

MA 55/COCH/2016

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5595 (ITAT-COCHIN)
• Duration Of Justice: 3 year(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 24-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: SATHISH JOHN KANICHAI
• 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. 55 /COCH/201 6 : ASST.YEAR 2008 - 2009 (ARISING OUT OF ITA NO. 303/COCH/2014 ) M/S. JANATHA TRADING CORPORATION, MARKET ROAD ALUVA PAN : AABFJ8978K . VS. THE DY.COMMISSIONER OF INCOME - TAX, CIRCLE 1 ALUVA. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI. SATHISH JOHN KANICHAI, 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 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 23 RD SEPTEMBER, 2014 , PASSED IN ITA NO. 303 / COCH / 20 1 4 FOR THE ASSESSMENT YEAR 2008 - 2009 . 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 PREVENTED BY REASONABLE CAUSE FOR APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. M A NO. 55 / COCH /201 6 M/S. JANATHA TRADING CORPORATION . 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 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 IS 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) - II , KOCHI . 4. THE CIT, KOCHI . 5. DR, ITAT, COCHIN 6. GUARD FILE.