The Koduvally Service Co-op Bank Ltd, Calicut V. The ITo, Calicut

MA 65/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4713 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 01-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S DHANARAJ

Judgement Text

MP 6 5 /C/2016 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH (SMC) KOCHI BEFORE S/ SH RI B P JAIN , A M & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO . 6 5 /COCH/2016 ARISING OUT OF ITA NO. 165 /COCH/2015 (ASST YEAR 2010 - 11 ) THE KODUVALLY SERVICE COOP BANK LTD NO.F 1240 PO KO DU VALLY KOZHIKODE 673 572 VS THE INCOME TAX OFFICER WARD 2(3), KOZHIKODE ( APP LICANT ) (RESPONDENT) PAN NO. A ABA K9453D ASSESSEE BY MS SOUMYA REVENUE BY SH S DHANARAJ, SR DR DATE OF HEARING 1 9 TH AUG 2016 DATE OF PRONOUNCEMENT 19 TH AUG 2016 OR D ER 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 165 /COCH/ 2015 RELATING TO ASSESSMENT YEARS 20 10 - 11 . 2 THE APPEA L OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 2 ND NOV 2015 . NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO .165 / C OCH/2015 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEO US APPLICATION. MP 6 5 /C/2016 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 OR DER DATED 2 ND NOV 2015 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 19 TH AUG 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 1 9 TH AUG 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 FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 19 TH DAY OF AUG 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 19 TH AUG 2016 RAJ* COPY TO: 1 . APPELLANT 2 . RESPON DENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN