Smt.Alice George, Thrissur V. The ITO, Trichur

MA 132/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4945 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-11-2016
• Assessment Year: 2005-2006
• Appeal Filed On: 07-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: NARAYANAN POTTI

Judgement Text

MA 132/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. 132/COCH/ 2016 ARISING OUT OF ITA NO 534/COCH/2014 (A SST YEAR 2005 - 06 ) ALICE GEORGE THEKKEKARA HOUSE GANDHI NAGAR PUT HENVETTUVAZHI THRISUR 5 PAN AEVPA3858D VS THE INCOME TAX OFFICER WARD 2(1), THRISSUR ( APP LICANT ) (RESPONDENT) ASSESSEE BY SH NARAYANAN POTTI REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 4 TH NOV 2016 DATE OF PRONOUNCEMENT 4 TH NOV 2016 OR D ER PER B P JAIN, AM : TH IS MISCELLANEOUS APPLICATION FILED BY THE DIFFERENT ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 534/COCH/2014 RELATING TO ASSESSMENT YEAR 2005 - 06. 2 THE APPEA L OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE O RDER DATED 17 TH AUG. NOW, BY TH IS MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUEST THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO S. 534/COCH/2014 AS THE MA 132/C/2016 2 ASSESSEE S COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. 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 DATE OF HEARING. THEREFORE , WE RECALL OUR ORDER DATED 17 TH AUG 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING O 15TH NOV 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 4 TH NOV 2016 . SINCE THE DATE OF HEARING IS PRONOUNCED I N 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 THIS 4 TH DAY OF NOV 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 4 TH NOV 2016 RAJ* MA 132/C/2016 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN