Sri.Nayyar Patel, Ernakulam V. The ACIT, Ernakulam

MA 41/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4684 (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: misc
• Appeal Filed On: 07-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: C B M WARRIER
• Keywords: Block assessment

Judgement Text

MP NO. 4 1 /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 O N NO. 41/COCH/2016 ARISING OUT OF IT (SS) NO 67/COCH/2005 (BLOCK A SST YEAR 1989 - 90 TO 1998 - 99 ) NAYYAR PATEL PATEL COMPLEX BASIN ROAD ERNAKULAM VS THE ASST COMMR OF INCOME TAX CIR 2 DVN 1 ERNAKULAM ( APP LICANT ) (RESPONDENT) PAN NO. AFRPP2889N ASSESSEE BY SH C B M WARRIER REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 6 TH SEPT 2016 DATE OF PRONOUNCEMENT 6 TH SEPT 2016 ORDER PER B P JAIN, AM : TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN IT (SS) NO 67/COCH/2005 RELATING TO BLOCK ASSESSMENT YEAR 1989 - 90 TO 1998 - 99. 2 THE APPEA L OF THE AS SESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 27 TH JAN 2016. NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN IT(SS) NO 67/COCH/2005 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO. 4 1 /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 TRIB UNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 27TH JAN 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 15 TH SEPT 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 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 APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF SEPT 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JU DICIAL MEMBER ACCOUNTANT 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