Sri.C.A.Abdul Kareem, Trichur V. The ITO, Trichur

MA 2/COCH/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5348 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 01-03-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 08-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: K S HARIHARAN

Judgement Text

MP NO.0 2 /C/2017 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER MISCELLANEOUS PETITION NO. 0 2 /CO C H/2017 ARISING OUT OF ITA NO 353/COCH/2016 (ASST YEAR 2008 - 09 ) SHRI C A ABDUL KAREEEM CHERADIAL HOUSE,S N NAGAR IRINJALAKKUDA 680 125 C/O M/S K S HARIHARAN & ASSOCIAT ES, ADVOCATES - HARIDEV BUILDINGS OLD RLY STN ROAD KOCHI 18 VS THE INCOME TAX OFFICER WARD 2(1) TRICHUR ( APP LICANT ) (RESPONDENT) PAN NO. ADJPA5238N ASSESSEE BY SH K S HARIHARAN REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 1 ST MARCH 201 7 DATE OF PRONOUNCEMENT 1 ST MARCH 201 7 ORDER THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 3 53 /COCH/2016 RELATING TO ASSESSMENT YEAR 200 8 - 09 . 2 THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 25 TH OCT 2016. NOW, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 35 3 /COCH/2016 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO.0 2 /C/2017 2 3 I HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, I AM OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, I RECALL MY ORDER DATE D 25 TH OCT 2016. 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 7 TH MARCH 2017 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 1 ST MARCH 2017. 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. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 1 ST MARCH 2017. SD/ - ( GEORGE GEORGE K) JUDICIAL MEMBER COCHIN: DATED 1 ST M ARCH 201 7 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN