M/s.Joy Alukkas(India) P. Ltd, Cochin V. The ACIT Corporate, Cochin

MA 75/COCH/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6474 (ITAT-COCHIN)
• Duration Of Justice: 1 month(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: 2013-2014
• Appeal Filed On: 18-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: C B M WARRIER
• 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. 75 /COCH/201 8 : ASST.YEAR 201 3 - 201 4 (ARISING OUT OF IT (TP) A NO. 643 /COCH/2017) M/S.JOY ALUKKAS INDIA (P) LIMITED, PALACE ROAD TRICHUR 680 020. PAN : AABCJ1087G . VS. THE ASST.COMMISSIONER OF INCOME - TAX, CORPORATE CIRCLE 1(2) ERNAKULAM. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI. C.B.M.WARRIER . RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 18.01.2019 DATE OF PRONOUNCEMENT : 18. 01.2019. O R D E R PER GEORGE GEORGE K, JM THI S 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 23.10.2018 , PASSED IN IT (TP) A NO. 643 / COCH / 2017 FOR THE ASSESSMENT YEAR 201 3 - 201 4 . 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 LEARNE D 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. 75 / COCH /201 8 M/S.JOY ALUKKAS INDIA (P) LTD. . 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 18 TH FEBRUARY, 2019 . SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT, NO NOTI CE OF HEARING IS REQUIRED TO BE SENT TO BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED ON THIS 18 TH DAY OF JANUARY, 2019 . SD/ - SD/ - (CHANDRA POOJARI) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER C OCHIN ; DATED : 18 TH JANUARY, 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE PR. CIT - I, KOCHI 4. THE DRP - 2, BANGALORE 5. DR, ITAT, COCHIN 6. GUARD FILE.