Sri.Joseph Xavier, Aluva V. The ITO, Aluva

MA 134/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4944 (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: 2008-2009
• Appeal Filed On: 07-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: NARAYANAN POTTI

Judgement Text

MA NOS. 133 TO 135/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. 133/COCH/2016 ARISING OUT OF ITA NO 192/COCH/2016 (A SST YEAR 2008 - 09 ) SH GEORGE XAVIER PARAKKAL HOUSE DESOM PO ALUVA 2 PA N NO. AAAPX1795M VS THE INCOME TAX OFFICER WARD 1 ALUVA MISCELLANEOUS PETITION NO. 134/COCH/2016 ARISING OUT OF ITA NO 207/COCH/2016 (A SST YEAR 2008 - 09 ) SH JOSEPH XAVIER PARAKKAL HOUSE DESOM PO ALUVA 2 PAN NO. AAAPX1796J VS THE INCOME TAX OFFICER WARD 2 ALUVA MISCELLANEOUS PETITION NO. 135/COCH/2016 ARISING OUT OF ITA NO W 208/COCH/2016 (A SST YEAR 2008 - 09 ) SH PAUL XAVIER PARAKKAL HOUSE DESOM PO ALUVA 2 PAN NO. AAAPX0811E VS THE INCOME TAX OFFICER WARD 4 ALUVA ( APP LICANTS ) (RESPONDENT) ASSESSEE BY SHRI NARAYANAN POTTI REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 4 TH NOV 2016 DATE OF PRONOUNCEMENT 4 TH NOV 2016 MA NOS. 133 TO 135/C/2016 2 OR D ER PER B P JAIN, AM : TH ESE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NO 192/COCH/2016; 207 & 208/COCH/2016 TO ASSESSMENT YEAR 2008 - 09. 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 S REQUES T THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 192/COCH/2016; 207 & 208/COCH/2016 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION S . 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERIN G 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 TH E CASE FOR HEARING ON 15 TH NOV 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITIONS ON 4 TH NOV 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 APPLICATION S FILED BY THE ASSESSEE ARE ALLOWED. MA NOS. 133 TO 135/C/2016 3 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* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN