M/s.Om Shakthi Charitable Trust, Calicut V. The CIT (Exemptions), Cochin

MA 15/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4252 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-05-2016
• Assessment Year: misc
• Appeal Filed On: 03-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHK P GOPAKUMAR
• Assessee Lawyers: S RAJEEV
• Keywords: Charitable institution

Judgement Text

MP 15/C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , A M & GEORGE GEORGE.K , J M MISCELLANEOUS PETITION NOS. 15/COCH/2016 RISING OUT OF ITA NO. 415/COCH/2015 M/S OM SHAKTHI CHARITABLE TRUST POURNAMIKAVU SISILIPURAM VENGANNOOR (PO) TRIVANRUM 695 523 VS THE COMMR OF INCOME TAX(EXEMPTION) KOCHI ( APP LICANT ) (RESPONDENT) PAN NO. AAATO45700 ASSESSEE BY SH S RAJEEV REVENUE BY SHK P GOPAKUMAR SR DR DATE OF HEARING 20 TH MAY 2016 DATE OF PRONOUNCEMENT 20 TH MAY 2016 ORDER PER GEORGE GEORGE. K. J M: TH IS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NO 415/COCH/2015 2 THE APPEAL S OF THE ASSESSEE W ERE DISMISSED IN LIMINE VIDE ORDER DATED 12 TH JAN 2016. NOW, BY TH ESE MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 415/COCH/2015 AS THE MP 15/C/2016 2 ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPL ICATION. 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 DA TED 12 TH JAN 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 28 TH JUNE 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MA ON 30 TH OCT 2015 . SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO SE ND 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 20 TH DAY OF MAY 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 20 TH M AY 2016 RAJ* MP 15/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