Sri.P.V.Sreenijin, Cochin V. The DCIT, Ernakulam

MA 40/COCH/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3557 (ITAT-COCHIN)
• Duration Of Justice: 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: SUDHIR ABRAHAM

Judgement Text

MP NOS. 39 TO 41/C/2015 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 NOS. 39 TO 41/COCH/2015 ARISING OUT OF ITA NO S 383, 385 & 386/COCH/2015 (ASST YEAR S 2007 - 08; 2010 - 11 & 2011 - 12 ) SHRI P V SREENIJAN KEERTHANAM KEERTHI NAGAR ELAMMAKKARA COCHIN 682 026 VS THE DY COMMOR OF INCOME TAX CENTRAL CIRCLE - 1 KOCHI ( APP LICANT ) (RESPONDENT) PAN NO. BGDPS2765Q ASSESSEE BY SH SUDHIR ABRAHAM REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 6 TH NOV 2015 DATE OF PRONOUNCEMENT 6 TH NOV 2015 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 NOS ITA NOS 383, 385 & 386/COCH/2015 RELATING TO ASS ESSMENT YEARS 2007 - 08, 2010 - 11 AND 2011 - 12. 2 THE APPEAL S OF THE ASSESSEE W ERE DISMISSED IN LIMINE VIDE ORDER DATED 14 TH SEPT 2015. NOW, BY TH ESE MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE OR DER DATED IN ITA ITA NOS 383, 385 & MP NOS. 39 TO 41/C/2015 2 386/COCH/2015 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION S . 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. THEREFORE, WE RECALL OUR ORDER DATED 14 TH , SEPT 2015 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 2 ND FEB 2016 AS ANNO UNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MA ON 6 TH NOV 2015 . 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. 4 IN THE RESULT, THE MISCELLANEOUS APPLI CATION S FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. ON 6 TH NOV 2015. SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL ME MBER ACCOUNTAN T MEMBER COCHIN: DATED NOV 2015 RAJ* MP NOS. 39 TO 41/C/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN