M/s.Indian Medical Association Goes Eco Friendly(IMAGE), Trivandrum V. The ACIT, Kollam

MA 147/COCH/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5539 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 21-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: R SRIDHAR

Judgement Text

MP NO. 14 7 /C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/SHRI ABRAHAM P GEORGE, AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO. 147 /COCH/2016 ARISING OUT OF ITA NO 206/ COCH/2015 (ASST YEAR 201 0 - 11 ) M/S INDIAN MEDICAL ASSOCIATION GOES E CO FRIENDLY (IMAGE) ADMINISTRATIVE OFFICER IMA SATE HEADQUARTERS ANAYARA PO TRIVANDRUM VS THE ASST COMMR OF INCOME TAX CIRCLE 1 KOLLAM ( APP LICANT ) (RESPONDENT) PAN NO. AAAA1168A ASSESSEE BY SHRI R SRIDHAR REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 19 TH MAY 2017 DATE OF PRONOUNCEMENT 19 TH MAY 2017 ORDER PER GEROGE GEORGE K, JM: THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 206/COCH/2015 RELATING TO ASSESSMENT YEAR 201 0 - 11 2 THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 5 TH SEPT 2016. NOW, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 206/COCH/2015 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO. 14 7 /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 SUFFICIENT CAUSE IN NOT ATT ENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 5 TH SEPT 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 13 TH JULY 2017 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETI TION ON 19 TH MAY 2017 . 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 FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF MAY 2017. SD/ - SD/ - (ABRAHAM P GEORGE) (GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 19 TH MAY 2017 RAJ* MP NO. 14 7 /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