M/s.Parco Diagnostics & Research Centre P. Ltd, Calicut V. The DCIT, Calicut

MA 28/COCH/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5533 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 25-04-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 13-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

M P NOS. 26 TO 28/COCH/2017 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH (SMC) KOCHI BEFORE SH RI GEORGE GEORGE K, J UDICIAL MEMBER MISCELLANEOUS PETITION NOS. 26 TO 28/COCH/2017 ARISING OUT OF ITA NO S 456 TO 458/COCH/2016 ( A SST YEAR S 2005 - 06 TO 2007 - 08 ) M/S PARCO DIAGNOSTICS & RESEARCH CENTRE P LTD MEENCHANDA KOZHIKO DE VS THE INCOME TAX OFFICER (TDS) KOZHIKODE ( APP LICANT ) (RESPONDENT) PAN NO. AABCP 3576A ASSESSEE BY NONE _ ADJOURNMENT APPLICATION FILED REVENUE BY SHRI A D HANARAJ, S R DR DATE OF HEARING 25 TH APRIL 2017 DATE OF PRO NOUNCEMENT 25 TH APRIL 2017 OR D ER PER GEROGE GEORGE K, JM : THESE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NOS 456 TO 458 /COCH/201 6 RELATING TO ASSESSMENT YEARS 20 05 - 06 TO 2007 - 08 . 2 THE APPEALS OF THE ASSESSEE WERE DISMISSED IN LIMINE VIDE ORDER DATED 5 TH JAN 2017 . NOW, BY THESE MISCELLANEOUS APPLICATIONS, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NOS 456 TO 458 / COCH/201 6 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATIONS. M P NOS. 26 TO 28/COCH/2017 2 3 NONE APPEARED ON BEHALF OF THE ASSESSEE . H OWEVER , THE ASSESSEE HAS FILED AN ADJOURNMENT APPLICATION , WHICH I HAVE CONSIDERED . I HAVE HEARD THE LD DR . HAVING CONSIDERED 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 TH E DATE OF HEARING. THEREFORE, I RECALL THE ORDER DATED 5 TH JAN 2017 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 2 2 ND MAY 2017 AS ANNOUNCED IN THE OPEN COURT AT THE TIME O F HEARING OF MISCELLANEOUS PETITIONS ON 25 TH APRIL 2017 . SINCE NONE APPEARED ON BEH ALF OF THE APPLICANT ASSESSEE ; THEREFORE , NOTICE / INTIMATION MAY BE SENT TO THE ASSESSEE ACCORDINGLY . IT IS ORDERED ACCORDINGLY. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FIL ED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF APRIL 2017 . SD/ - (GEORGE GEORGE K) JUDICIAL MEMBER COCHIN: DATED 25 TH APRIL 2017 RAJ* M P NOS. 26 TO 28/COCH/2017 3 COP Y TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN