Sri. Bhaskar Sait, Trichur V. The DCIT, Trichur

MA 1/COCH/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5206 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2000-2001
• Appeal Filed On: 20-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: DAVIS CHAKKALAKKAL

Judgement Text

MP NO.01/C/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER MISCELLANEOUS PETITION NO. 01/CO C H/2017 ARISING OUT OF ITA NO 356/COCH/2016 (ASST YEAR 2000 - 01 ) SHRI S BASKAR SAIT PAWAR HOUSE CHELAKKOTTUKARA THRISSUR DIST VS THE DY COMMR OF INCOME TAX CIRCLE 2(1) RANGE 2 TRICHUR ( APPELLANT) (RESPONDENT) PAN NO. AKPPS4457G ASSESSEE BY SH DAVIS CHAKKALAKKAL REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 31 ST JAN 2017 DATE OF PRONOUNCEMENT 31 ST J AN 201 7 ORDER THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 356/COCH/2016 RELATING TO ASSESSMENT YEAR 2001 - 01. 2 THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 25 TH OCT 2016. NOW, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 356/COCH/2016 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO.01/C/2017 2 3 I HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, I AM OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, I RECALL MY ORDER DATE D 25 TH OCT 2016. 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 16 TH FEB 2017 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 31 ST JAN 2017. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO SEND A SEPARATE NOTICE TO THE PARTIES. IT IS ORDERED ACCORDINGLY. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST JAN 2017. SD/ - ( GEORGE GEORGE K) JUDICIAL MEMBER COCHIN: DATED 31 ST JAN 201 7 RAJ* MP NO.01/C/2017 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN