The Travancore Rubber & Tea Co., Ltd, Trivandrum V. The DCIT, Trivandrum

MA 116/COCH/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3414 (ITAT-COCHIN)
• Duration Of Justice: 11 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-09-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 15-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V R GOPAKUMAR

Judgement Text

MP 116/C/2015 . 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & GEORGE GEORGE.K , JM MISCELLANEOUS PETITION NO. 116/COCH/2014 ARISING OUT OF ITA NO . 267/COCH/2014 (ASST YEAR 2008 - 09 ) THE TRAVANCORE RUBBER & TEA CO LT D LTD PATTOM PALACE PO TRIVANDRUM VS THE DY COMMR OF INCOME TAX CIRCLE 1(2) TRIVANDRUM ( APPLICANT ) (RESPONDENT) PAN NO. AAACT8306K ASSESSEE BY SH ABRAHAM JOSEPH MARKOS REVENUE BY SHRI V R GOPAKUMAR, SR DR DATE OF HEARING 11 TH SEPT 2015 DATE OF PRONOUNC EMENT 11 TH SEPT 2015 OR D ER PER GEORGE GEORGE.K JM : THIS IS A MIS CELLANEOUS PETITION FILED BY THE ASSESSEE ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO. 267/COCH/2014 RELATING TO ASSESSMENT YEAR 200 8 - 09 . 2 THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 30TH JULY 2014 . NOW, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED 30 TH JULY 2014 IN ITA NO. 267/COCH/2014 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP 116/C/2015 . 2 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, WE AR E OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 30 TH JULY 2014 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 16 TH NOV 2015 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MP 1 16/COCH/2015 . 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 ORDER ED ACCORDINGLY. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASS ESSEE IS ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. 11.09 . 2015 SD/ - SD/ - ( B P JAIN ) (GEORGE GEORGE .K ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 11 TH SEPT 2015 RAJ* MP 116/C/2015 . 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN