M/s. The Koyilandi Service Co-op Bank Ltd, Calicut V. The ITO, Calicut

MA 33/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4677 (ITAT-COCHIN)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-09-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 30-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: C B M WARRIER

Judgement Text

MP 33 & 34/C/2016 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH KOCHI BEFORE S/ SH RI B P JAIN , A M & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO. 33 & 34/COCH/2016 ARISING OUT OF ITA NO 554 & 555/COCH/2014 (A SST YEAR S 2008 - 09 & 2009 - 10 ) M/S KOYILANDI SERVICE COOP BANK KOYILANDI PO KOZHIKODE 673 503 VS THE INCOME TAX OFFICER WARD 1(4) KOZHIKODE ( APP LICANT ) (RESPONDENT) PAN NO. AAATQ0065B ASSESSEE BY SH C B M WARRIER REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 7 TH SEPT 2016 DATE OF PRONOUNCEM ENT 7 TH SEPT 2016 ORDER PER B P JAIN, AM : TH ESE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NO 554 & 555/COCH/2014 RELATING TO ASSESSMENT YEARS 2008 - 09 & 2009 - 10. 2 THE APPEA LS OF THE ASSESSEE WERE DISMISSED IN LIMINE VIDE ORDER DATED 4 TH JAN 2016. NOW, BY TH IS MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 554 & 555/COCH/2014 AS THE ASSESSEE CO ULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP 33 & 34/C/2016 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 ATTEND ING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 4TH JAN 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 7 TH SEPT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION S ON 7 TH SEPT 2016 . 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. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH DAY OF SE PT 2016. SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 7 TH SEPT 2016 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER MP 33 & 34/C/2016 3 ASSISTANT REGISTRAR ITAT, COCHIN