M/s. Blastline India, Cochin V. The ACIT, Cochin

MA 117/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4662 (ITAT-COCHIN)
• Duration Of Justice: 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 23-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: VANDANA

Judgement Text

MP 117/C/2016 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH KOCHI BEFORE S/ SH RI B P JAIN , A M & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO. 117/COCH/2016 ARISING OUT OF ITA NO . 304/COCH/2015 ( A SST YEAR 2010 - 11 ) M/S BLASTLINE INDIA 48/34A - 4 KALOOR PERA NDOOR ROAD ELAMAKKARA PO KOCHI 682 026 VS THE ASST COMMR OF INCOME TAX CIRCLE 2(1) KOCHI ( APP LICANT ) (RESPONDENT) PAN NO. AAHFB2353E ASSESSEE BY SMT VANDANA REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 7 TH SEPT 2016 DATE OF PRONOUNCEMENT 7 TH SEPT 2016 OR D ER PER B P JAIN, AM : TH IS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO . 304/COCH/2015 RELATING TO ASSESSMENT YEAR 2010 - 11. 2 THE APPEA L OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 11 TH AUG 2016. NOW, BY TH IS MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 304/COCH/2015 AS THE ASSESSEE COULD NOT ATTEND THE HEARIN G ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP 117/C/2016 2 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL O N THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 11 TH AUG 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 24 TH OCT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITIONS ON 7 TH SEPT 2016 . SINC E 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. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH DAY OF SE PT 2016. SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 7 TH SEPT 2016 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER MP 117/C/2016 3 ASSISTANT REGISTRAR ITAT, COCHIN