Sri. Kurian Joseph, Kottayam V. The ITO, Kottayam

MA 42/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4659 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s) 25 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: 2011-2012
• Appeal Filed On: 12-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJH
• Assessee Lawyers: IYPE JOHN
• Section: 12

Judgement Text

MP NO. 42/C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO. 42/COCH/2016 ARISING OUT OF ITA NO . 551/COCH/2015 (A SST YEAR 2011 - 12 ) SH KURIAN JOSEPH THEKKEL HOUSE MANNARAKKAYAM P O KANJIRAPALLY KOTTAYAM 686 567 VS THE INCOME TAX OFFICER WARD 2 KOTTAYAM ( APPELLANT) (RESPONDENT) PAN NO. ACBPJ6506F ASSESSEE BY SH IYPE JOHN REVENUE BY SH A DHANARAJH, SR DR DATE OF HEARING 7 TH SEPT 2016 DATE OF PRONOUNCEMENT 7 TH SEPT 2016 ORDER PER GEORGE GEORGE K,JM: TH IS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 551/COCH/2015 RELATING TO ASSESSMENT YEARS 2011 - 12. 2 THE APPEA L OF THE ASSESSEE WAS DISM ISSED IN LIMINE VIDE ORDER DATED 23 RD MAR 2016. NOW, BY TH IS MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 551COCH/2015 AS THE MP NO. 42/C/2016 2 ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. 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 DAT E OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 24TH MAR 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 19 TH OCT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITIONS 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 FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF SEPT 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 7 TH SEPT 2016 RAJ* MP NO. 42/C/2016 3 COPY TO: 1 . APPELLANT 2 . RESPO , NDENT 3 . CIT(A) KOTTAYAM 4 . CIT, KOTTAYAM 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, CO CHIN