Sri.Paul Vadakkumcherry, Trichur V. The DCIT, Trichur

MA 159/COCH/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5544 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 07-11-2016
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: K KITTU
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI ABRAHAM P. GEORGE, AM & GEORGE GEORGE K., JM M.P. NO. 159/COCH/ 2016 (I.T.A. NO. 129/COCH/2016) ASSESSMENT YEAR : 2008 - 09 SHRI PAUL VADAKKUMCHERRY, XI/639, KEYSTONE VILLA, VADAKKUMCHERRY, MALA, THRISSUR [PAN: ADRPV 7078B] VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, TRICHUR (ASSESSEE - APPELLANT) (REVENUE - RESPONDENT) ASSESSEE BY SHRI K.KITTU, ADV. REVENUE BY SHRI A. DHANARAJ, SR. DR DATE OF HEARING 19 / 0 5 / 201 7 DATE OF PRONOUNCEMENT 19 / 0 5 /201 7 O R D E R PER ABRAHAM P.GEORGE, ACCOUNTANT MEMBER: THROUGH THIS MISCELLANEOUS PETITION, ASSESS EE SEEKS RECALL OF THE ORDER OF THE TRIBUNAL IN I.T.A. NO.129/COCH/2016 DATED 28/07 /2016. 2. LD. AR SUBMITTED THAT ASSESSEE COULD NOT APP EAR ON THE DATE OF HEARING AND THE APPEAL WAS DISMISSED EX PARTE. THE LD. DR D ID NOT OBJECT TO THE MISCELLANEOUS PETITION. I.T.A. NO.COCH/2014 2 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERU SED THE RECORD. WE FIND THE REASON CITED BY THE ASSESSEE TO BE FAIR AND HENCE W E RECALL THE ORDER DATED 28/07/2016 ABOVE AND DIRECT THE REGISTRY TO POST TH E APPEALS FOR FINAL HEARING ON 09/06/2017 . SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPE N COURT IN THE PRESENCE OF BOTH THE PARTIES, THE REGISTRY NEED NOT SEND SEPARATE NOTICE OF HEARING TO THEM, I.E., THE PRESENT ORDER SHALL ALSO BE CONSTRUED AS NOTICE OF HEARING, WHICH MAY BE TAKEN NOTE OF BY BOTH THE PAR TIES. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE TRIBUNAL ON THE DATE OF HEARING AND NOT TO SEEK ADJOURNMENT WITHOUT REASONABLE CAUSE. 4. IN THE RESULT, MISCELLANEOUS PETITION FILED B Y THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 19-05-2017. SD/- SD/- (GEORGE GEORGE K.) ( ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 19TH MAY, 2017 GJ COPY TO: 1. SHRI PAUL VADAKKUMCHERRY, XI/639, KEYSTONE VILLA , VADAKKUMCHERRY, MALA, THRISSUR. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL C IRCLE-1, TRICHUR. THE COMMISSIONER OF INCOME-TAX(APPEALS)-II, KOCHI. 4. THE COMMISSIONER OF INCOME-TAX, (CENTRAL), KOCHI . 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN I.T.A. NO.COCH/2014 3