The ACIT, Kollam V. Smt.Sugatha Devi Ambujakshy, Kollam

MA 24/COCH/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5537 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-05-2017
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 26-05-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 20-02-2017
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI ABRAHAM P. GEORGE, AM & GEORGE GEORGE K., JM M.P. NOS. 23,24 & 25 COCH/2017 (ARISING OUT OF I.T.A. NOS.546-548/COCH/2015) ASSESSMENT YEAR S : 2009 - 10, 2010 - 11 & 2011 - 12) THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, KOLLAM. VS. SMT. SUGATHADEVI A, HOTEL PADIPURAYIL PARAVOOR P.O., KOLLAM [PAN:ABRPA 5197J] ( REVENUE - APPELLANT) ( A SSESSEE - RESPONDENT) REVENUE BY SHRI A. DHANARAJ, SR. DR ASSESSEE BY NONE DATE OF HEARING 26 / 0 5 / 201 7 DATE OF PRONOUNCEMENT 26 / 0 5 /201 7 O R D E R PER GEORGE GEORGE K.,JUDICIAL MEMBER: THESE MISCELLANEOUS PETITIONS ARE FILED BY THE DEPARTMENT SEEKING TO RECALL THE TRIBUNAL ORDER DATED22ND AUGUST, 2016. THE T RIBUNAL DISMISSED THE APPEAL FILED BY THE REVENUE FOR THE REASON THAT THE DEFECT NOTICE ISSUED BY THE REGISTRY WAS NOT CURED BY THE DEPARTMENT WHEN THE APPEAL WAS TAKEN UP FOR HEARING. 2 NOW IT HAS BEEN BROUGHT TO OUR NOTICE THAT TH E DEFECT WAS DULY CURED BY THE DEPARTMENT. HENCE WE RECALL THE TRIBUNAL ORDER DATE D 22 ND AUGUST 2016 AND M.P. NOS.23,24&25/COCH/2017 2 POST THE APPEALS ON 12 TH JUNE, 2017. REGISTRY SHALL ISSUE NOTICE TO THE PA RTIES BY REGISTERED POST. IT IS ORDERED ACCORDINGLY. 2. IN THE RESULT, THE MISCELLANEOUS PETITIONS FIL ED BY THE DEPARTMENT ARE ALLOWED PRONOUNCED IN THE OPEN COURT ON 26 -05-2017. SD/- SD/- (ABRAHAM P. GEORGE) ( GEORGE GEORGE K.) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: KOCHI DATED: 26 TH MAY, 2017 GJ COPY TO: 1. SMT. SUGATHADEVI A, HOTEL PADIPURAYIL PARAVOOR P .O., KOLLAM 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1, KOLLAM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS),TRIVANDR UM. 4. THE PR. COMMISSIONER OF INCOME-TAX,TRIVANDRUM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COC HIN