Sri.Ajai Joseph, Cochin V. The ITO, Cochin

MA 71/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4692 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 14-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ

Judgement Text

MP 71 /C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO. 71 /COCH/201 6 ARISING OUT OF ITA NO 539 /COCH/201 5 (A SST YEAR 200 9 - 10 ) SRI AJAI JOSEPH DIRECTOR M/S CONSOLIDATED SHIPPING LINE I PVT LTD - ERNAKULAM KOCHI 682 020 VS THE INCOME TAX OFFICER(INTERNATIONAL TAXATION - 1 KOCHI ( APPLICANT ) (RESPONDENT) PAN NO. AFLPJ0176N ASSESSEE BY NONE REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 9 TH SEPT 2016 DATE OF PRONOUNCEMENT 9 TH SEPT 2016 ORDER PER GEORGE GEORGE K,JM: TH E MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 539 /COCH/201 5 RELATING TO ASSESSMENT YEARS 200 9 - 10 . 2 THE APPEA L OF THE ASSESSEE WAS DI SMISSED IN LIMINE VIDE ORDER DATED 23 RD MAR 2016 . NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 539 /COCH/201 5 AS THE MP 71 /C/2016 2 ASSESSEE COULD NOT ATTEND THE HEARING ON TH E GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. 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 D ATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 23 RD MAR 201 5 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 5 TH OCT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 9 TH SEPT 2016 . SINCE THE DA TE 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 THI S 9 TH SEP T O F SEPT 2016 . SD/ SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 9 TH SEPT 2016 RAJ* MP 71 /C/2016 3 COPY TO: 1 . APP ELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN