M/s.Highway Garden P. Ltd, Cochin V. The ITO, Cochin

MA 71/COCH/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 1583 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-01-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 30-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S / SHRI C HANDRA POOJARI, AM & GEORGE GEORGE K., J M M.P. NO . 71 /COCH/2018 (ARSG. OUT OF I .T . A. NO. 362 / COCH/ 20 1 8 ) ( ASSESSMENT YEAR : 20 07 - 08 ) M/S. HIGHWAY GARDEN PRIVATE LIMITED, (RE. BY ITS MANAGING DIRECTOR, SHRI ROJEN CHACKO) PADIVATTOM, KOCHI - 682 024. [PAN: ] THE INCOME TAX OFFICER, WARD - 1(1), KOCHI. (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) ASSESSEE BY SHRI ANIL D. NAIR, ADV. REVENUE BY SMT. A.S. BINDU, SR. DR DATE OF HEARING 18/01/2019 DATE OF PRONOUNCEMENT 1 8 / 0 1 /201 9 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY TH IS MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE EXPARTE ORDER OF THE TRIBUNAL IN ITA NO. 362/COCH/2017 DATED 12/06/2018 FOR THE ASSESSMENT YEAR 2007 - 0 8. 2. THE LD. AR SUBMITTED THAT THE TRIBUNAL HAD DISMISSED THE APPEA L OF THE ASSESSEE IN LIMINE FOR WANT OF PROSECUTION. THE LD. AR FILED SUBMITTED THAT THE PETITIONER DID NOT RECEIVED AN OPPORTUNITY TO REPRESENT THE MATTER AT THE TIME OF M.P. NO .71 / COCH/201 8 2 HEARING OF T HE CASE BEFORE THE TRIBUNAL AS THE PETITIONER WAS PREVENTED BY SUFFICIENT CAUSE IN NOT MAKING NECESSARY ARRANGEMENTS TO ENTER APPEARANCE DUE TO REASONS BEYOND CONTROL. IT WAS PRAYED THAT THE FAILURE TO APPEAR BEFORE THE TRIBUNAL ON DATE OF HEARING, I.E., 12/06/2018 MAY BE CONDONED AND THE TIBUNAL MAY RECALL THE APPEAL FOR HEARING ON MERITS. 3. WE ALSO HEARD THE LD. DR IN THIS REGARD. HAVING REGARD TO THE SUBMISSIONS MADE BEFORE US, WE ARE OF THE VIEW THAT THERE WAS SUFFICIENT CAUSE FOR THE ASSESSEE FOR N OT APPEARING BEFORE THE BENCH ON THE DATE OF HEARING. ACCORDINGLY, IN EXERCISE OF THE POWER VESTED UPON THE BENCH UNDER RULE 24 AND RULE 25 OF THE APPELLATE TRIBUNAL RULES, WE RECALL THE ORDER DATED 12/06 /2018 A BOVE AND DIRECT THE REGISTRY TO POST THE APP EALS FOR FINAL HEARING ON 18/02/2019 SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND SEPARATE NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHALL ALSO BE CONSTRUED AS NOTICE OF H EARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PARTIES. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. M.P. NO .71 / COCH/201 8 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 18/01/2019. SD/ - SD/ - ( GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIA L MEMBER ACCOUNTANT MEMBER PLACE: K OCHI DATED: 18 TH JANUARY,2019 COPY TO: 1 . M/S. HIGHWAY GARDEN PRIVATE LIMITED, (RE. BY ITS MANAGING DIRECTOR, SHRI ROJEN CHACKO) PADIVATTOM, KOCHI - 682 024. 2. THE INCOME TAX OFFICER, WA RD - 1(1), KOCHI. 3. THE COMMISSIONER OF INCOME - TAX(APPEALS) - I, KOCHI 4. T HE PR. COMMISSIONER OF INCOME - TAX, KO C HI . 5 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN