IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN. BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA M.P.NOS.22 & 23/COCH/2010 (ARISING OUT OF I.T.A.NOS.593 & 645/COCH/2006 AND CO NOS.04 & 05/COCH/08) ASST. YEARS: 2000-01 & 2003-04 M/S. KURIAN ABRAHAM (P) LTD.,OOPPOOTIL BUILDING, KK ROAD, KOTTAYAM. PA NO. AAACK 8720C VS. THE ASSIST. COMMISSIONER OF INCOME-TAX, CIRCLE-1, KOTTAYAM. (PETITIONER) (RESPONDENT) PETITIONER BY SHRI K.I.JOHN, C.A. RESPONDENT BY SHRI T.J. VINCENT, JR. DR O R D E R PER N.VIJAYAKUMARAN,J.M: THESE MISCELLANEOUS PETITIONS ARE FILED BY THE ASS ESSEE. THE PETITIONS ARISE OUT OF THE ORDER OF THE TRIBUNA L DATED 17- 03-2010 IN I.T.A.NOS.593 & 645/COCH/2006 AND CO NOS .04 & 05/COCH/08) RELATING TO THE ASSESSMENT YEARS 2000-0 1 & 2003-04. 2. THE COUNSEL FOR THE ASSESSEE HAS FILED AN AFFIDA VIT, WHICH IS ON RECORD, STATING THE REASONS AS TO WHY H E COULD NOT APPEAR BEFORE THE TRIBUNAL WHEN THESE APPEALS A ND CROSS MP NOS.22 & 23 /COCH/2010 2 OBJECTIONS WERE CALLED FOR HEARING. WE FIND THAT THE REASON ADDUCED IN THE AFFIDAVIT IS GENUINE. THEREFORE, I N THE INTEREST OF NATURAL JUSTICE, WE RE-CALL THE IMPUGNE D ORDER OF THE TRIBUNAL AND FIX THE APPEALS AND CROSS OBJECTIO NS FOR HEARING ON 10-08-2010 . THE PARTIES MAY TAKE NOTE OF THE HEARING DATE, AS NO SEPARATE NOTICE OF HEARING WILL BE ISSUED. THE ASSESSEE IS DIRECTED NOT TO TAKE ANY ADJOURNMEN T ON FLIMSY GROUNDS. 3. IN THE RESULT, THESE MISCELLANEOUS PETITIONS ARE ALLOWED. SD/- SD/- (SANJAY ARORA) (N.VIJAYAKUMARA N) ACCOUNTANT MEMBER JUDICIAL MEM BER ERNAKULAM, DATED THE 13 TH JULY,2010. PM. COPY FORWARDED TO: 1. THE ACIT., CIRCLE-1, KOTTAYAM. 2. M/S. KURIAN ABRAHAM (P) LTD.,OOPPOOTIL BUILDING, KK ROAD,KOTTAYAM 3. CIT.,KOTTAYAM. 4. CIT(A)-IV,KOCHI./5. D.R.