M/s. Homtak Builders P. Ltd, Cochin V. The ACIT, Cochin

MA 22/COCH/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5543 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 02-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

MA NO. 22/C/2017 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH KOCHI BEFORE S/ SH RI ABRAHAM P GEORGE , A M & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO. 22 /COCH/201 7 ARISING OUT OF ITA NO 524/COCH/2014 (ASST YEAR 201 0 - 11 ) M/S HOMTOK BUILDERS P LTD 40/8210 PRANA VAM T D ROAD KOCHI 682 035 VS THE ASST COMMR OF INCOME TAX CIRCLE 1(2) KOCHI ( APP LICANT ) (RESPONDENT) PAN NO. AABCH2939M ASSESSEE BY SMT DIVYA RAVINDRAN REVENUE BY SHRI A DHANARAJ, SR. DR DATE OF HEARING 19 TH MAY 2017 DATE OF PRONOUNCEMENT 1 9 TH MAY 2017 OR D ER PER GEROGE GEORGE K, JM : THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 524/COCH/2014 RELATING TO ASSESSMENT YEAR 201 0 - 11 2 THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LI MINE VIDE ORDER DATED 17 TH NOV 2016 . NOW, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 524/COCH/2014 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE A S EXPLAINED IN THE MISCELLANEOUS APPLICATION. MA NO. 22/C/2017 2 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE WAS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING . THEREFORE, WE RECALL OUR ORDER DATED 17 TH NOV 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 26 TH JULY 2017 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 19 TH MAY 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. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY O F MAY 2017. SD/ - SD/ - ( ABRAHAM P GEORGE ) (GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 9 TH MA Y 2017 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN