Priya Prakash, Kollam V. DCIT, Kollam

MA 180/COCH/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3738 (ITAT-COCHIN)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2010
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 18-06-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 17-12-2009
• Court: TRIBUNAL
• Department Lawyers: T J VINCENT
• Assessee Lawyers: T V HARIHARAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA M.P.NO.180/COCH/2009 (ARISING OUT OF I.T.A.NO.241/COCH/2007) ASSESSMENT YEAR:2003-04 S MT. PRIYA PRAKASH, PROP. PRATYUSH EXPORTS, KOLLAM.PA NO.ABIPP5470E VS. THE DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOLLAM. ( PETITIONER ) ( RESPONDENT ) APPELLANT BY SHRI T.V. HARIHARAN, CA RESPONDENT BY SHRI T.J. VINCENT, JR.DR O R D E R PER N.VIJAYAKUMARAN,J.M: THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSE SSEE, VIZ. SMT. PRIYA PRAKASH, PROP. PRATYUSH EXPORTS, KOLLAM. THIS PETITION ARISES OUT OF ORDER OF THE TRIBUNAL DATED 03-11-2009 IN ITA NO.241/COCH/2007 RELATING TO THE ASSESSMENT YEA R 2003-04. 2. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH THE REASONS ADDUCED FOR RE-CALLING THE IMPUGNED ORDER. THE PETITIONER SUBMITS THAT AN APPLICATION FOR ADJOURNM ENT DATED 30-10-2009 WAS SENT BY SPEED POST ON THE SAME DAY B UT THE SAME WAS DELIVERED IN THE OFFICE OF THE INCOME-TAX APPELLATE TRIBUNAL, KAKKANAD, ONLY ON 03-11-2009, AS PER THE LETTER MP NO. 180/COCH/2009 2 DATED 19-11-2009 ISSUED BY THE KOLLAM POST OFFICE, COPY OF WHICH IS KEPT ON RECORD. THUS, THE PETITIONER PRA YS THAT THE ORDER OF THE TRIBUNAL DATED 03-11-2010 MAY BE RECAL LED. HAVING CONSIDERED THE RIVAL SUBMISSIONS, WE ARE OF THE VIEW THAT THE NON APPEARANCE ON THE DATE OF HEARING HAS BEEN SUFFICIENTLY EXPLAINED BY THE ASSESSEE. HENCE, WE RECALL THE IMPUGNED ORDER OF THE TRIBUNAL DATED 03-11-2009 AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING IN DUE COURSE. 3. IN THE RESULT, MISCELLANEOUS PETITION IS ALLOWED . SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 22 ND JUNE,2010. PM. COPY FORWARDED TO: 1. SMT. PRIYA PRAKASH, PROP. PRATYUSH EXPORTS, KOCHUPILAMMOODU, KOLLAM. 2. THE DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE , KOLLAM. 3. CIT(A)-I, KOCHI. 4. CIT, CENTRAL, KOCHI. 5. D.R.