Sri.Jacob Thomas, Kozhencherry V. The DCIT, Thiruvalla

MA 67/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4681 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 22 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: 2008-2009
• Appeal Filed On: 15-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

MP NO. 67 /C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITI O N NO. 67/COCH/2016 ARISING OUT OF ITA NO 200/COCH/2016 (A SST YEAR 2008 - 09 ) SH JACOB THOMAS MULAMOOTTIL HOUSE KOZHENCHERR Y PATHANAMTHITTA VS THE DY COMR OF INCOME TAX CIR. 1 THIRUVALLA ( APP LICANT ) (RESPONDENT) PAN NO. ACKPT3269L 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 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 .200/COCH/2016 RELATING TO ASSESSMENT YEAR 2008 - 09. 2 THE APPEA L OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DA TED 25 TH MAY L 2013. NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 200/COCH/2016 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO. 67 /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 25 TH M AY 2016. 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 31 ST OCT 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 IS NO NE ED 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* MP NO. 67 /C/2016 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN