M/s. Kinfra Exports Promotion Industrial Parks Ltd, Cochin V. The ACIT, Cochin

MA 18/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4260 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-05-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 22-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: KURIAN THOMAS

Judgement Text

MP 17 & 18/C/2016 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 APPLICAIONS NOS 17 & 18/COCH/2016 ARISING OUT OF ITA NO S 354 & 338/COCH/2014 . (ASST YEAR S 2008 - 09 & 2009 - 10 ) M/S KINFRA EXPORTS P ROMOTION INDUSTRIAL PARKS LTD KAKKANAD KOCHI 682 030 VS THE ASST COMMR OF INCOME TAX CIRCLE 1(2), KOCHI ( APP LICANT ) (RESPONDENT) PAN NO. AABCK0004G ASSESSEE BY SH KURIAN THOMAS REVENUE BY SHRI K P GOPAKUMAR, SR DR DATE OF HEARING 20 TH MAY 201 6 DATE OF PRONOUNCEMENT 20 TH MAY 2016 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 S 354 & 338/COCH/2014 RELATING TO ASSESSMENT YEARS 2008 - 09 & 2009 - 10. 2 THE APPEAL S OF THE ASSESSEE W ERE DISMISSED IN LIMINE VIDE ORDER DATED 27 TH OCT 2015. NOW, BY TH ESE MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO S 354 & 338/COC H/2014 AS 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 PREVENTED BY SUFF ICIENT CAUSE MP 17 & 18/C/2016 2 IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 27 TH OCT 2015 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 28 TH JUNE 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARI NG OF MISCELLANEOUS PETITIONS NOS ON 20 TH MAY 2016 . 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 T HE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF MAY 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 20 TH M AY 2016 RAJ* MP 17 & 18/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