Smt.K.B.Sony, Cochin V. The DCIT, Ernakulam

MA 44/COCH/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3559 (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. 42 TO 45/COCH/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. 42 TO 45/COCH/2015 ARISING OUT OF ITA NO S 387 TO 390/COCH/2015 (ASST YEAR S 2007 - 08; 09 - 10,10 - 11, & 2011 - 12 ) SMT K B SONY KEERTHANAM KEERTHI NAGAR ELAMMAKKARA COCHIN 682 026 VS THE DY COMMOR OF INCOME TAX CENTRAL CIRCLE - 1 KOCHI ( APP LICANT ) (RESPONDENT) PAN NO. BGDPS2766P ASSESSEE BY SH SUDHIR ABRAHAM REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 6 TH N OV 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 NO S 387 TO 390/COCH/2015 RELATING TO ASSESSMENT YEARS 200 7 - 08, 2009 - 10 TO 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 ORDER DATED IN ITA NO S 387 TO 390/COCH/2015 MP NOS. 42 TO 45/COCH/2015 2 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 P REVENTED 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 ANNOUNCED IN THE OPEN COURT AT T HE 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 APPLICATION S FILED BY THE ASSESSE E 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 ACCOUNTANT MEMBER COCHIN: DATED 6 TH NOV 2015 RAJ* MP NOS. 42 TO 45/COCH/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN