Sri. Biju C. Varghese, Muvattupuzha V. The ACIT, Aluva

MA 148/COCH/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5342 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 25-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: JOHN GEORGE

Judgement Text

MP NO. 148/C/2016 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH KOCHI BEFORE S/ SH RI ABRAHAM P GEORGE , A M & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO.148/COCH/2016 ARISING OUT OF ITA NO 36/COCH/2015 ( A SST YEAR 2011 - 12 ) SHRI BIJU C VARGHESE CHARAKUNNATH HOUSE MUNDAVOOR - PO MUVATTUPUZHA 686 669 VS THE ASST COMMR OF INCOME TAX CIRCLE 1 ALUVA ( APPELLANT) (RESPONDENT) PAN NO. ADWPV0909Q ASSESSEE BY SH JOHN GEORGE REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 24 TH MARCH 2017 DATE OF PRONOUNCEMENT 24 TH MARCH 2017 OR D ER PER GEROGE GEORGE K, JM : THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 36/COCH/2016 RELATING TO ASSESSMENT YEAR 2011 - 12. 2 THE APPEAL OF THE ASSESSEE WAS DISMISSE D IN LIMINE VIDE ORDER DATED 6 TH SEPT 2016. NOW, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 36/COCH/2016 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO. 148/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 ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF H EARING. THEREFORE, WE RECALL OUR ORDER DATED 6.9.2016. 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 24 TH MAY 2017 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 24 TH MARCH 2017. SINCE THE DATE OF HEARIN G 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 24 TH DAY OF MARCH 2017. SD/ - SD/ - (ABRAHAM P GEORGE) (GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 24 TH MARCH 2017 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN