Sri.Arukumar Sinkaram, Ernakulam V. The DCIT, Ernakulam

MA 51/COCH/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3724 (ITAT-COCHIN)
• Duration Of Justice: 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 11-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 18-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: CHANDRASEKHARN

Judgement Text

MP 48 TO 50 & 51 TO 53/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.48 TO 50/COCH/2015 RISING OUT OF ITA NO S 368 TO 370/COCH/2015 (ASST YEAR S 2008 - 09 TO 2010 - 11 ) SMT K KUMARAI ARUNNIWAS AYYAPPANKAVU ERNAKULAM - 682 018 PAN NO. AJLPK3644A VS THE DY COMMR OF INCOME TAX CEN.CIRCLE 2 ERNAKULAM ( APP LICANT ) (RESPONDENT) & MISCELLANEOUS PETITION NOS.51 TO 53/COCH/2015 RISING OUT OF ITA NO S 371 TO 373/COCH/2015 (ASST YEAR S 2008 - 09 TO 201 0 - 11 ) ARUNKUMAR SINKARAM ARUNNIWAS AYYAPPANKAVU ERNAKULAM - 682 018 PAN NO. ARWPS4585P VS THE DY COMMR OF INCOME TAX CEN.CIRCLE 2 ERNAKULAM ( APP LICANT ) (RESPONDENT) ASSESSEE BY SH CHANDRASEKHARN,ADVOCATE REVENUE BY SH K P GOPAKUMAR, SR DR DAT E OF HEARING 11 TH DEC 2015 DATE OF PRONOUNCEMENT 11 TH DEC 2015 ORDER PER GEORGE GEORGE. K. J M: TH ESE MISCELLANEOUS APPLICATION S , FILED BY DIFFERENT ASSESSEE , ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NO 368 TO 370/COCH/20 15 & 371 TO 373/COCH/2015 RELATING TO ASSESSMENT YEARS 2008 - 09 TO 2010 - 11. MP 48 TO 50 & 51 TO 53/COCH/2015 2 2 THE APPEAL S OF THE ASSESSEE W ERE DISMISSED IN LIMINE VIDE ORDER DATED 5 TH NOV 2015. NOW, BY TH ESE MISCELLANEOUS APPLICATION S , THE ASSESSEE S REQUEST THE TRIB UNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO S 368 TO 370/COCH/2015 & 371 TO 373/COCH/2015 AS THE ASSESSEE S COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION S . 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERI NG THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE S W ERE PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 5 TH NOV 2015 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 1 4 TH FEB 2015 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MA ON 11 TH DEC 2015 . SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO SEND SEPARATE NOTICES TO THE PARTIES. IT IS ORDERED ACCORDIN GLY. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION S FILED BY BOTH THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON THE DATE OF HEARING I.E. ON 11 TH DEC 2015. SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 11 TH DEC 2015 RAJ* MP 48 TO 50 & 51 TO 53/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