M/s.The Chemnad Service Co-op Bank Ltd, Kasargode V. The ITO, Kasargode

MA 55/COCH/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5594 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-07-2017
• 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. 55 /COCH/201 7 : ASST.YEAR 2010 - 2011 (ARISING OUT OF ITA NO. 443/COCH/2015 ) M/S. CHEMNAD SERVICE CO - OP BANK LIMITED PARAVANADUKKAM P.O . KALNAD VIA, CHEMNAD KASARAGOD 671 317. PAN : AAAAT6028L . VS. THE INCOME TAX OFFICER WARD 1 KASARAGOD . (APPELLANT) (RESPONDENT) APPELLANT BY : SRI. ARUN RAJ , ADVOCATE 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 12 TH OCTOBER, 2015 , PASSED IN ITA NO. 443 / COCH /20 1 5 FOR THE ASSESSMENT YEAR 2010 - 2011 . 2. THE ASSESSEE VIDE THE PRESENT MISCELLANEOUS APPLICATION SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE IN LIMINE FO R WANT OF PROSECUTION. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE WAS M A NO S . 5 5 / COCH /201 7 M/S. CHEMNAD SERVICE CO - OP BANKLIMITED. 2 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 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 WA S 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) , KOZHIKODE . 4. THE CIT, KOZHIKODE . 5. DR, ITAT, COCHIN 6. GUARD FILE.