M/s. Dewa Projects P. Ltd, Trivandrum V. The ACIT, Cochin

MA 118/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4703 (ITAT-COCHIN)
• Duration Of Justice: 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 25-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: VANDANA

Judgement Text

MP NO. 1 1 8 - 119 /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 S . 1 18 & 119 /COCH/2016 ARISING OUT OF ITA NO S 150 & 151 /COCH/201 4 ( A SST YEAR S 20 0 7 - 08 ) M/S DEWA PROJECTS TC NO. 251/1497 SS KOVIL ROAD THAMPANOOR TRIVANDRUM VS THE ASST COMMR OF INCOME TAX CIRCLE 1(2) KOCHI ( APP LICANT ) (RESPONDENT) PAN NO. AACCD1622N ASSESSEE BY MS VANDANA REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 9 TH SEPT 2016 D ATE OF PRONOUNCEMENT 9 TH SEPT 2016 OR D ER PER B P JAIN, AM : TH E SE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA N OS 150 & 151 / COCH/201 4 RELATING TO ASSESSM ENT YEAR 2007 - 08 . 2 THE APPEA L S OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 11 TH AUG 201 6 . NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO S 150 & 151 /COCH/201 4 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO. 1 1 8 - 119 /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 ON THE DA TE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 11 TH AUG 201 6 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 2 0 TH OCT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 9 TH SEPT 2016 . 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 S FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF SEPT 2016 . SD/ - S D / - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 9 TH , SEPT 2016 RAJ* MP NO. 1 1 8 - 119 /C/2016 3 COPY TO: 1 . APPELL ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN