Torry Harris Sea foods Ltd, Alappuzha V. DCIT, Alappuzha

MA 155/COCH/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3518 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 28-01-2011
• Assessment Year: misc
• Appeal Filed On: 29-10-2009
• Court: TRIBUNAL
• Department Lawyers: DR BABU JOSEPH
• Assessee Lawyers: R SRINIVASAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN. BEFORE SHRI N. VIJAYAKUMARAN AND SHRI SANJAY ARORA M.P.NOS.155 & 156/COCH/2009 (ARISING OUT OF I.T.A.NOS.542 & 586/COCH/2008 ASSESSMENT YEARS: 2003-04 & 2004-05 M/S. TORRY HARRIS SEA FOODS LTD., ALLEPPEY. PA NO.AAACT-7603-H VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1, ALLEPPEY. (PETITIONER) (RESPONDENT) PETITIONER BY SHRI R. SRINIVASAN, CA RESPONDENT BY DR. BABU JOSEPH, SR.DR O R D E R PER N.VIJAYAKUMARAN, J.M: THE TRIBUNAL DISPOSED OFF THE ABOVE APPEALS EX- PARTE QUA THE ASSESSEE VIDE ITS ORDER DATED 18-09-2009 DI SMISSING THE APPEALS OF THE ASSESSEE FOR WANT OF PROSECUTION . NOW THE ASSESSEE PETITIONER HAS FILED THESE MISCELLANEO US PETITIONS STATING THE CAUSE WHICH PREVENTED THE ASS ESSEE FROM APPEARING BEFORE THE TRIBUNAL AT THE TIME OF H EARING OF THE APPEALS. 2. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIALS AVAILABLE ON RECORD. THE CAUSE FOR NO NE MP NOS.155 & 156 /COCH/2009 2 APPEARANCE ON THE DATE OF HEARING HAS BEEN SATISFAC TORILY EXPLAINED. HENCE, WE RECALL THE IMPUGNED ORDER OF THE TRIBUNAL AND RESTORE THEM IN ITS ROLLS. 3. THE REGISTRY IS DIRECTED TO POST THE APPEALS IN DUE COURSE. SD/- SD/- (SANJAY ARORA) (N.VIJAY AKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 17 TH MAY,2010. PM. COPY FORWARDED TO: 1. M/S. TORRY HARRIS SEA FOODS LTD., CHUNGOM, ALLEP PEY. 2. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1, AL LEPPEY. 3. CIT., KOTTAYAM. 4. CIT(A)-IV,KOCHI.. 5. D.R. BY ORDER SD/- ASSISTANT REGISTRAR