M/s.Chowallur Builders P. Ltd(Company Defunct by ROC) Rep by Smt.K.K.Celin, Trichur V. The DCIT, Trichur

MA 137/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4947 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 06-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JOHN NEELANKAVIL SH A DHANARAJ

Judgement Text

MA 137/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. 137/COCH/2016 ARISING OUT OF ITA NO 196/COCH/2016 ( A SST YEAR 2008 - 09 ) M/S CHOWALLUR BUILDERS P LTD REP BY SMT K K CE LIN SNEHA NIVAS 8/385 PARILIKKAD PO WADAKKANCHERY THRISSUR VS THE DY COMMR OF INCOME TAX CENTRAL CIRCLE THRISSUR ( APPELLANT) (RESPONDENT) PAN NO. AACCC0453A ASSESSEE BY SRI JOHN NEELANKAVIL REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 4 TH N OV 2016 DATE OF PRONOUNCEMENT 4 TH NOV 2016 OR D ER PER B P JAIN, AM : TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 196/COCH/2016 RELATING TO ASSESSMENT YEAR 2008 - 09. 2 T HE APPEA L OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 18 TH JULY 2016. NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO .196/COCH/2016 AS THE MA 137/C/2016 2 ASSESSEE CO ULD 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 ATTEND ING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 18 TH JULY 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON THE AVAILABLE DATE AND IN THE NORMAL COURSE AND INTIMATE THE DATE OF HEARING BY ISSUING NOTI CES 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 ME MBER COCHIN: DATED 4 TH NOV 2016 RAJ* MA 137/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