M/s. Ebenzer International Foundation, Kottayam V. The ACIT, Kottayam

MA 45/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4714 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-08-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 19-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: SOUMYA PRAKASH

Judgement Text

MP 45/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 . 45 /COCH/201 6 ARISING OUT OF ITA NO .375/COCH/2015 (A SST YEAR 2007 - 08 ) M/S EBENEZER INTERNATIONAL FOUNDATION EBENEZER GARDENS RATNAGIRI PATTITHANAM, ETTUMANOOR KOTTAYAM 686 6 31 VS THE ASST COMMR OF INCOME TAX CIRCLE 1 KOTTAYAM ( APP LICANT ) (RESPONDENT) PAN NO. AABFE5305K ASSESSEE BY MS SO UMYA PR AKASH REVENUE BY SH A DHANARAJ , SR DR DATE OF HEARING 12 TH AUG 2016 DATE OF PRONOUNCEMENT 1 2 TH AUG 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 ITA NO 375/ COCH/2015 RELATING TO ASSESSMENT YEARS 200 7 - 08 . 2 THE APPEA L OF THE ASSESSEE WAS DISMISSED IN LIM INE VIDE ORDER DATED 16 TH MARCH 2016 . NOW, BY TH IS MISCELLANEOUS APPLICATION , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 375/COCH/2015 AS THE MP 45/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 DA TE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 16 TH MARCH 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 22 ND SEPT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 12 TH AUG 2016 . SINCE TH E 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 1 2 TH DAY OF AUG 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL M EMBER ACCOUNTANT MEMBER COCHIN: DATED 12 TH AUG 2016 RAJ* MP 45/C/2016 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN