M/s. Alukkas Jewellery, Calicut V. The ACIT, Calicut

MA 43/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4434 (ITAT-COCHIN)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 03-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 04-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LAKSHMI BHAI

Judgement Text

MP 43 & 44/C/2016 . 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M MISCELLANEOUS PETITIONS 43 & 44/COCH/2016 ARISING OUT OF ITA NO S . 419 & 420/COCH/2013 ( A SST YEAR S 20 08 - 09 &09 - 10 ) M/S ALUKKAS JEW ELLERY RAM M OHAN ROAD KOZHIKODE VS THE ASST COMMR OF INCOME TAX CIRCLE 1(1), KOZHIKODE ( APP LICANT ) (RESPONDENT) PAN NO. AAEFA 5920B ASSESSEE BY SH ARUN RAJ, S REVENUE BY SMT LAKSHMI BHAI, SR DR DATE OF HEARING 3 RD JUNE 2016 DATE OF PRO NOUNCEMENT 3 RD JUNE 2016 OR D ER PER B P JAIN, AM : TH ESE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ARISING OUT OF THE C O N S O L I D A T E D O R D E R OF THE TRIBUNAL IN ITA NO S 4 19 & 420 /COCH/201 3 RELATING TO ASSESSMENT YEARS 2008 - 09 & 2009 - 10 . 2 THE APPEAL S OF THE ASSESSEE W ERE DISMISSED IN LIMINE VIDE ORDER DATED 14 TH DEC 2015 . NOW, BY TH ESE MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO S 4 19 & 420 /COCH/201 3 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION S . MP 43 & 44/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 SUFFICIEN T CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 14 TH DEC 2015 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 5 TH JULY 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITIONS ON 3 RD JUNE 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 ASS ESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF JUNE 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 3 RD JUNE 2016 RAJ* MP 43 & 44/C/2016 . 3 COPY TO: 1 . AP PELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN