M/s.Tristar Investments, Bangalore V. The ACIT, Calicut

MA 60/COCH/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3988 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-02-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-02-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 24-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR

Judgement Text

MP NO. 56 TO 60/COCH/2016 . 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M MISCELLANEOUS PETITION 56 TO 60/ COCH / 2015 ARISING OUT OF ITA NO S . 280 TO 284/COCH/2015 (ASST YEAR S 2006 - 07 TO 2010 - 11 ) M/S TRISTAR INVESTMENTS NO. 47/45 5 TH FLOOR BANGALORE CENTRAL MALL RESIDENCY ROAD BANGALORE 560 002 VS THE ASST COMMR OF INCOME TAX CENTRAL CIRCLE 2 KOZHIKODE ( APP LICANT ) (RESPONDENT) PAN NO. AAEFT2588P ASSESSEE BY SH SURESH MUTHUKRISHNAN REVENUE BY SHRI K P GOPAKUMAR, SR DR DATE OF HEARING 12 TH FEB 2016 DATE OF PRONOUNCEMENT 12 TH FEB 2016 OR D ER 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 280 TO 284 /COCH/2015 RELATING TO ASSESSMENT YEARS 2006 - 07 TO 2010 - 1 1. 2 THE APPEAL S OF THE ASSESSEE W ERE DISMISSED IN LIMINE VIDE ORDER DATED 9 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 280 TO 284 /COCH/2015 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION S . MP NO. 56 TO 60/COCH/2016 . 2 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 9 TH SEPT 2015 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 19 TH APRIL 2016 AS ANNOUNCED IN THE OPEN COURT AT T HE TIME OF HEARING OF MISCELLANEOUS PETITIONS NOS ON 12 TH FEB 2016 . 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 12 TH FEB 2016 SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JA IN ) JUDICIAL ME MBER ACCOUNTANT MEMBER COCHIN: DATED 12 TH FEB 2016 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN