M/s. A.M.Motors, Malappuram V. The ACIT, Tirur

MA 131/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4951 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-11-2016
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 11-11-2016
• Assessment Year: misc
• Appeal Filed On: 01-09-2016
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: J PRABHAKAR

Judgement Text

M.P.. NO.131/COCH/2016 1 , IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN . . , ., ! ! ! ! BEFORE S/SHRI B. P. JAIN, AM & GEORGE GEORGE K., JM ' ' ' ' ./M.P. NO. 131 / COCH/2016 (ARISING OUT OF I.T (SS)A NO. 01/COCH/2016 ( $% & /ASSESSMENT YEAR : 1-4-1996 TO 28/08/2002) ) M/S. A.M. MOTORS, VARANGODE, MALAPPURAM-676 504. VS THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-2(2), TIRUR ( '( '( '( '( /ASSESSEE APPELLANT) ( )* )* )* )* '( '('( '( /REVENUE -RESPONDENT) ' . . ' ./PAN NO. AAHFA 8699G '( + , /ASSESSEE BY SHRI J. PRABHAKAR, CA )* '( + , /REVENUE BY SHRI A. DHANARAJ, SR. DR -. + /0 / DATE OF HEARING 11/11/2016 1 & + /0 /DATE OF PRONOUNCEMENT 11/11/2016 ORDER PER GEORGE GEORGE K., JM THIS MISCELLANEOUS APPLICATION FILED BY THE AS SESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL DATED 20/07/2016 IN I.T.A. NO. 01/COCH/201 6. 2. THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LI MINE FOR NON APPEARANCE VIDE ORDER DATED 20/07/2016. NOW, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE M.P.. NO.131/COCH/2016 2 REQUESTS THE TRIBUNAL TO RECALL ITS EX-PARTE ORDER IN I.T.A. NO. 01/COCH/2016 DATED 20/07/2016 AS THE ASSESSEE COULD NOT ATTEND THE HEA RING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDE RING 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 DATE OF HEARIN G. THEREFORE, WE RECALL OUR ORDER DATED 20/07/2016. THE REGISTRY IS DIRECTED TO FIX T HE HEARING OF THE APPEAL ON THE AVAILABLE DATE. ACCORDINGLY, THE MISCELLANEOUS PET ITION FILED BY THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COUR T ON 11-11-2016. SD/- SD/- ( . . ) (B. P. JAIN) ( . ) (GEORGE GEORGE K.) ' /ACCOUNTANT MEMBER ' ' /JUDICIAL MEMBER 2 /DATED: 11 TH NOVEMBER, 2016 GJ COPY TO: 1. M/S. A.M. MOTORS, VARANGODE, MALAPPURAM-676 504. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCL E-2(2), TIRUR M.P.. NO.131/COCH/2016 3 3. THE COMMISSIONER OF INCOME-TAX(APPEALS)-III, KOC HI 4. THE COMMISSIONER OF INCOME-TAX,CALICUT 5. THE DR/ITAT, COCHIN BENCH. 6. GUARD FILE. BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN M.P.. NO.131/COCH/2016 4 1.DATE OF DICTATION : 11/11/2016 2.DATE ON WHICH THE TYPED DRAFT IS PLACED 11/11/2016 BEFORE THE DICTATING MEMBER OTHER MEMBER: 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR . PS/PS: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER : 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. PS/PS : 6. DATE ON WHICH THE FILE GOES TO BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO HEAD CLERK: 8. DATE ON WHICH THE FILE GOES TO ASSISTANT REGISTR AR 9. DATE OF DISPATCH OF THE ORDER: