M/s.Kancor Ingredients Ltd, Angamally V. The ACIT, Cochin

MA 18/COCH/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3548 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-10-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 06-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: ABRAHAM JOSEPH MARKS

Judgement Text

MP 18 & 19/COCH/2015 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M MISCELLANEOUS PETITION NOS. 18 & 19/COCH/2015 RISING OUT OF ITA NO S 351 & 352/COCH/2014 (ASST YEAR S 2008 - 09 & 2009 - 10 ) M/S KANCOR INGREDIENTS LTD XVII/138 KANAKKANKADAVU ROAD ANGAMALY SOUTH VS THE ASST COMMR OF INCOME TAX CIRCLE 1(2), KOCHI ( APP LICANT ) (RESPONDENT) PAN NO. AAACK9969R ASSESSEE BY SH ABRAHAM JOSEPH MARKS REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 30 TH OCT 2 015 DATE OF PRONOUNCEMENT 30 TH OCT 2015 OR D ER PER GEORGE GEORGE. K. J M: TH ESE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NO 351 & 351/COCH/ 2014 RELATING TO ASSESSMENT YEARS 2008 - 09 AND 2009 - 10 2 THE APPEAL S OF THE ASSESSEE W ERE DISMISSED IN LIMINE VIDE ORDER DATED 22 ND SEPT 2014. NOW, BY TH ESE MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 351 & 351/COCH/2014 AS MP 18 & 19/COCH/2015 2 THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION S . 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENT ED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 22ND SEPT 2014 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 15 TH DEC 2015 AS ANNOUNCED IN THE OPEN COURT AT THE TIM E 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 SEND A SEPARATE NOTICE TO THE PARTIES. IT IS ORDERED ACCORDINGLY. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE AR E ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. ON 30 TH OCT 2015. SD/ - S D / - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 30 TH OCT 2015 RAJ* MP 18 & 19/COCH/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER A SSISTANT REGISTRAR ITAT, COCHIN