The Plantation Corporation of Kerala Ltd, Kottayam V. The ACIT, Kottayam

MA 39/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4683 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-09-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 07-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: IYPE JOHN

Judgement Text

MP NO 39 /C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITI ON NO. 39 /COCH/2016 ARISING OUT OF ITA NO. 550/OCH/2015 (ASST YEAR 2010 - 11 ) PLANTATION CORPORATION OF KERALA LTD MUTTAMBALAM KOTTAYAM VS THE ASST COMMR OF INCOME TAX CIRCLE 1 KOTTAYAM ( APP LICANT ) (RESPONDENT) PAN NO. AAAC17596H ASSESSEE BY SH IYPE JOHN REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 6 TH SEPT 2016 DATE OF PRONOUNCEMENT 6 TH SEPT 2016 ORDER PER GE ORGE GEORGE K,JM: TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 550 /COCH/2015 RELATING TO ASSESSMENT YEAR 2010 - 11. 2 THE APPEA L OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDE R DATED 23 RD MARCH 2016 . NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 550 /COCH/2015 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO 39 /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 ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFOR E, WE RECALL OUR ORDER DATED 23 RD MARCH 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 5 TH OCT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 6 TH SEPT 2016 . SINCE THE DATE OF HEARING IS PRONOUNC ED 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 6 TH DAY OF SEPT 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 6 TH SEPT 2016 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN