Sri.K.P.Roy, Aluva V. The ACIT, Aluva

MA 24/COCH/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3984 (ITAT-COCHIN)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 08-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: PAUL SABASTIAN

Judgement Text

MA 24 /C/201 5 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , A M & GEORGE GEORGE.K , J M MISCELLANEOUS PETITION NO. 24 /COCH/201 5 ARISING OUT OF ITA NO. 95 /COCH/201 4 (ASST YEAR 20 08 - 09 ) SHRI K P ROY CARMEL CONSTRUCTIONS NEAR ST JOSEPH S CHURCH SNEHAP URAM ALU V A 683 102 VS THE ASST COMMR OF INCOME TAX CIRCLE 1 AL UVA ( APP LICANT ) (RESPONDENT) PAN NO. ACRPR7560B ASSESSEE BY SH PAUL SABASTIAN REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 1 1 TH MARCH 2016 DATE OF PRONOUNCEMENT 11 TH MARCH 2016 ORDER PER GEORGE GEORGE K , JM : TH E MISCELLANEOUS APPLICATION , FILED BY ASSESSEE , IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 95 /COCH/201 4 RELATING TO ASSESSMENT YEAR 20 08 - 09 . 2 THE APPEAL OF THE ASSESSEE W AS DISMISSED IN LIMINE VIDE ORDER DATED 1 ST MAY 2014 . NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUEST THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO . 95 /COCH/201 4 AS THE ASSESSES COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MA 24 /C/201 5 2 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE W AS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 1 ST MAY 2014 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 9 TH JUNE 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MA ON 11 TH MARCH 2016 . NO FURTHER ADJOURNMENT WILL BE GIVEN TO THE ASSESSEE. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO SEND SEPARATE N OTICES 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 11 TH MARCH 2016 . SD/ - S D / - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 11 TH , MARCH 2016 RAJ* MA 24 /C/201 5 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN