M/s.Cochin Frozen Food Exports P. Ltd, Alappuzha V. The ACIT, Alappuzha

MA 126/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4656 (ITAT-COCHIN)
• Duration Of Justice: 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2003-2004
• Appeal Filed On: 22-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: K P PAULSON

Judgement Text

MP 124 TO 127/ /C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NOS. 124 TO 127/COCH/2016 ARISING OUT OF ITA NO S. 380 TO 383/COCH/2014 (A SST YEAR S 2000 - 01, 2002 - 03 TO 2004 - 05 ) M/ S COCHIN FROZEN FOODS P LTD IV/475 AROOKUTY FERRY ROAD AROOR PO ALAPPUZHA 688 534 VS THE ASST COMMR OF INCOME TAX CIRCLE 1(3) ERNAKULAM ( APP LICANT ) (RESPONDENT) PAN NO. AAACC8506G ASSESSEE BY SH K P PAULSON REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 7 TH SEPT 2016 DATE OF PRONOUNCEMENT 7 TH SEPT 2016 ORDER PER BENCH : TH ESE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NO S. 380 TO 383/COCH/2014 RELATING TO ASSESSMEN T YEARS 2000 - 01, 2002 - 03 TO 2004 - 05. 2 THE APPEA LS OF THE ASSESSEE WERE DISMISSED IN LIMINE VIDE ORDER DATED 17 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 S 380 TO 383/COCH/2014 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP 124 TO 127/ /C/2016 2 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESS EE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 17TH AUG 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 22 ND SEPT 2016 AS ANNOUNCED IN THE OPEN COU RT AT THE TIME OF HEARING OF MISCELLANEOUS PETITIONS ON 7 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. 5 IN THE RESULT, THE MISCELLANEOUS APPL ICATION S FILED BY THE ASSESSEE ARE 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 ASSISTANT REGISTRAR ITAT, COCHIN