Income Tax Appellate Tribunal - Panji
The Chirakkal Service Co-Op Bank Ltd, ... vs The Ito (Tds), Kannur on 22 December, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
COCHIN BENCH, COCHIN
Before Shri George George K, JM & Shri Manjunatha G., AM
MA No.51/Coch/2017 : Asst.Year 2007-2008
(Arising out of ITA No.231/Coch/2016)
MA No.52/Coch/2017 : Asst.Year 2008-2009
(Arising out of ITA No.232/Coch/2016)
M/s.Chirakkal Service Co- The Income Tax Officer
op Bank Limited Vs. (TDS)
Chirakkal P.O., Kannur.
Kannur - 670 011
PAN : AAAAC0458M.
(Appellant) (Respondent)
Appellant by : Sri. George Thomas, CA
Respondent by : Sri. A.Dhanaraj, Sr.DR
Date of
Date of Hearing : 22.12.2017 Pronouncement : 22.12.2017
ORDER
Per George George K, JM
These Miscellaneous Applications u/s.254(2) of the Income-tax Act, 1961 have been preferred by the assessee praying for the recalling of the common ex parte order of the Tribunal dated 13th March, 2017, passed in ITA Nos.231 & 232/Coch/2016 for the assessment years 2007-2008 and 2008-2009.
2. The assessee vide the present miscellaneous application submitted that the Tribunal has dismissed the appeals of the 2 MA Nos.51 & 52/Coch/2017 M/s.Chirakkal Service Co-op BankLimited.
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.
3. We have heard the rival submissions and are satisfied with the reasons for the absence of the assessee at the time when the appeals were taken up for hearing by the Tribunal. We, therefore, recall the impugned order and direct the Registry to fix the appeals for hearing on 29th 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 applications are allowed. Order pronounced on this 22nd day of December, 2017.
Sd/- Sd/-
(Manjunatha G.) (George George K.)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Cochin ; Dated : 22nd December, 2017.
Devdas* Copy of the Order forwarded to :
1. The Appellant
2. The Respondent.
3. The CIT(A), Kozhikode.
4. The CIT, Kozhikode.
5. DR, ITAT, Cochin
6. Guard file.
By Order (Asstt. Registrar) ITAT, Cochin