Sri.Ramesh Babu, Cochin V. The ITO, Cochin

MA 157/COCH/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5345 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 15-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: MRS PREETHA S NAIR

Judgement Text

MP NO. 157 /C/201 6 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/SHRI ABRAHAM P GEORGE, AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO.157 /COCH/201 6 ARISING OUT OF ITA NO 284 /COCH/201 6 (ASST YEAR 20 07 - 08 ) SH RAMESH BABU 31KAIRALI APARTMENTS PAN AMPILLY NAGAR KOCHI 682 036 VS THE INCOME TAX OFFICER WARD 2(3) KOCHI ( APPELLANT) (RESPONDENT) PAN NO. ADFPB6702L ASSESSEE BY MRS PREETHA S NAIR REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 24 TH MARCH 2017 DATE OF PRONOUNCEMENT 24 TH M ARCH 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 284/ COCH/201 6 RELATING TO ASSESSMENT YEAR 2007 - 08 . 2 THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMIN E VIDE ORDER DATED 26 TH SEPT 201 6 . NOW, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 284 /COCH/201 6 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO. 157 /C/201 6 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 HEARING. THEREFORE, WE RECALL OUR ORDER DATED 26 TH SEPT 201 6 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 2 4 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 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 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