M/s.A.V. Thomas & Co., Ltd, Alappuzha V. The ACIT, Alappuzha

MA 1/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3986 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-03-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 22-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: P VENUGOPAL

Judgement Text

MA 01 /C/201 6 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M MISCELLANEOUS PETITION NO. 01 /COCH/201 6 ARISING OUT OF ITA NO . 298 /COCH/2015 (ASST YEAR 2010 - 11 ) M/S A V THOMAS & CO LTD BEACH ROAD ALAPPUZHA 688 012 VS THE ASST COMMR OF INCOME TAX CIRCLE 1 ALAPPUZHA ( APP LICANT ) (RESPONDENT) PAN NO. AABCA8810G ASSESSEE BY SH P VENUGOPAL REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEA RING 4 TH MARCH 2016 DATE OF PRONOUNCEMENT 4 TH MARCH 2016 OR D ER PER B P JAIN, AM : TH E MISCELLANEOUS APPLICATION , FILED BY ASSESSEE , IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 298 /COCH/2015 RELATING TO ASSESSMENT YEAR 2010 - 11 . 2 THE A PPEAL OF THE ASSESSEE W AS DISMISSED IN LIMINE VIDE ORDER DATED 15 TH S EPT 2015 . NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUEST THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO . 298 /COCH/2015 AS THE ASSESSE S COULD NOT ATTEND THE HEAR ING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MA 01 /C/201 6 2 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE W AS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 15 TH SEPT 2015. 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 27 TH APRIL 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MA ON 4 TH MARCH 2016 . SINCE THE DATE OF HEARIN G IS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO SEND SEPARATE NOTICES TO THE PARTIES. IT IS ORDERED ACCORDINGLY. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY BOTH THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 4 TH MARCH 2016 . ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 4 TH MARCH 2016 RAJ* MA 01 /C/201 6 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN