Sri.Arakkal Mohammed Sanooj, Cochin V. The JTCIT(OSD), Cochin

MA 16/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4679 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 02-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: KRISHNA IYER

Judgement Text

MP NO. 16 /C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITI O N NO. 16/COCH/2016 ARISING OUT OF ITA NO 226/COCH/2015 (A SST YEAR 2009 - 10 ) ARAKKAL MOHAMMED SANOOJ NO.403 PIONEER TOWER S MARINE DRIVE ERNAKULAM 682 031 VS THE JT COMR OF INCOME TAX (OSD) CIRCLE 4(2) KOCHI ( APP LICANT ) (RESPONDENT) PAN NO. AAAJT0739R ASSESSEE BY SH KRISHNA IYER REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 6 TH SEPT 2016 DATE OF PRONOUNCEMENT 6 TH SEPT 2016 ORDER PER B P JAIN, AM : TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 226/COCH/2015 RELATING TO ASSESSMENT YEAR 2009 - 10. 2 THE APPEA L OF THE ASSESSEE WAS D ISMISSED IN LIMINE VIDE ORDER DATED 4 TH JAN 2016. NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 226/COCH/2015 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON TH E GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO. 16 /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 D ATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 4 TH JAN 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 20 TH OCT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 6 TH SEPT 2016 . SINCE THE D ATE 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 6 TH DAY OF SEPT 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JU DICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 6 TH , SEPT 2016 RAJ* MP NO. 16 /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