Sri.K.A. Rauf, Calicut V. The ACIT, Calicut

MA 13/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4255 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-05-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 21-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: P RAGHUNATHAN

Judgement Text

MP N OS 07 TO 13/C/.2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , A M & GEORGE GEORGE.K , J M MISCELLANEOUS PETITIONS NO. 07 TO 13/COCH/2016 ARISING OUT OFN ITA NO S . 501 TO 507/COCH/2015 (ASST YEAR S 2004 - 05 TO 2010 - 11 ) SHRI K A RAUF SHELTER JAYANTHI NAGAR HOUSING COLONY P T USHA ROAD CALICUT VS THE ASST COMMR OF INCOME TAX CEN CIR 2 KOZHIKODE ( APP LICANT ) (RESPONDENT) PAN NO. ADUPR1186M ASSESSEE BY SH P RAGHUNATHAN REVENUE BY SHRI K P GOPAKUMAR, SR DR DATE OF HEARING 20 TH MAY 2016 DATE OF PRONOUNCEMENT 20 TH MAY 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 501 TO 507/COCH/2015 RELATING TO ASSESSMENT YEARS 2004 - 05 TO 2010 - 1 1. 2 THE APPEAL S OF THE ASSESSEE W ERE DISMISSED IN LIMINE VIDE ORDER DATED 28 TH DEC 2015. NOW, BY TH ESE MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO S 501 TO 507/COCH/201 5 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION S . MP N OS 07 TO 13/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 SUFFICIEN T CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 28 TH DEC 2015 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 20 TH JULY 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITIONS NOS ON 20 TH MAY 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 ASS ESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF MA Y 2016 . SD/ - S D/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 20 TH M AY 2016 RAJ* MP N OS 07 TO 13/C/.2016 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GU ARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN