TheVellur Service Co-op Bank Ltd, Kannur V. The ITO, Kannur

MA 58/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4687 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 10 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 06-09-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 16-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

MP NO. 58 /C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITI O N NO. 58/COCH/2016 ARISING OUT OF ITA NO 338/COCH/2012 (A SST YEAR 2009 - 10 ) THE VELLUR SERVICE COOP BANK LTD PO VELLUR VI A PAYYANNUR KANNUR 670 346 VS THE INCOME TAX OFFICER WARD 4 KANNUR ( APP LICANT ) (RESPONDENT) PAN NO. AAAAV3424A ASSESSEE BY NONE REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 6 TH SEPT 2016 DATE OF PRONOUNCEMENT 6 TH SEPT 2016 ORDER P ER B P JAIN, AM : TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO .338/COCH/2012 RELATING TO ASSESSMENT YEAR 2009 - 10. 2 THE APPEA L OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDE R DATED 17 TH APRIL 2013. NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 338/COCH/2012 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO. 58 /C/2016 2 3 HAVING CONSIDERED 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 17 TH APRIL 2013 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 15 TH SEPT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 6 TH SEPT 2016 . SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, THERE I S 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 6 TH DAY OF SEPT 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JU DICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 6 TH , SEPT 2016 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN