Sri.Anil Kumar L, Kollam V. The ITO, Wd-1, Alappuzha

MA 76/COCH/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4352 (ITAT-COCHIN)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-02-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 24-12-2108
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: SUDHIR ABRAHAM
• 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. 76 /COCH/201 8 : ASST.YEAR 2008 - 2009 (ARISING OUT OF ITA NO. 393 /COCH/201 8 ) SRI.ANILKUMAR L MARGIN FREE MARKET CHAVARA, KOLLAM PAN : AGEPA6959N . VS. THE INCOME TAX OFFICER WARD 1 ALAPPUZHA . ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI. SUDHIR ABRAHAM RESPONDENT BY : SMT.A.S.BINDHU, SR.DR DATE OF HEARING : 0 8.0 2 .2019 DATE OF PRONOUNCEMENT : 08 .0 2 .2019. 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 11 TH NOVEMBER, 2018 , PASSED IN ITA NO. 393 / COCH / 2018 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 A SSESSEE WAS PREVENTED BY REASONABLE CAUSE FOR APPEARANCE BEFORE THE TRIBUNAL ON THE DATE OF HEARING. M A NO. 76 / COCH /201 8 SRI.ANILKUMAR L. 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 14 TH MARCH , 2019. 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 08 TH DAY OF FEBRUARY , 2019 . SD/ - SD/ - (CHANDRA POOJARI) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER C OCHIN ; DATED : 08 TH FEBRUARY , 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : P BY ORDER (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPELLANT 2. THE RESPONDENT. 3. THE PR.CIT - KOTTAYAM 4. THE CIT(A), KOTTAYAM . 5. DR, ITAT, COCHIN 6. GUARD FILE.