M/s.Chelannur Service Co-op Bank Ltd, Calicut V. The ITO, Calicut

MA 55/COCH/2015

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5346 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 16-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: KRISHNA IYER

Judgement Text

MP NO. 55 /C/201 5 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/SHRI ABRAHAM P GEORGE, AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO.55 /COCH/201 5 ARISING OUT OF ITA NO 143 /COCH/2015 (ASST YEAR 201 0 - 11 ) M/S CHELANNUR SERVICE COOP BANK LTD NO. F 1242 PO CHELLANNUR CALICUT VS THE INCOME TAX OFFICER WARD 2(3),CALICUT ( APPELLANT) (RESPONDENT) PAN NO. AABAT6195R ASSESSEE BY SH KRISHNA IYER REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 24 TH MARCH 2017 DATE OF PRONOUNCEMENT 24 TH MARCH 2017 ORDER PER GEROGE GEORGE K, JM: THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 143/ COCH/201 5 RELATING TO ASSESSMENT YEAR 201 0 - 11 . 2 THE APPEAL OF THE ASSESSEE WAS DISMISSED IN LIM INE VIDE ORDER DATED 14 TH OCT 201 5 . NOW, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 143 /COCH/201 5 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO. 55 /C/201 5 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 SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 14 TH OCT 201 5 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 2 2 ND MAY 2017 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 24 TH MARCH 2017. 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 APP LICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF MARCH 2017. SD/ - SD/ - (ABRAHAM P GEORGE) (GEORGE GEORGE K) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 24 TH MARCH 2017 RAJ* COPY TO: 1 . APPELLANT 2 . RESPOND ENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN