The Chemmancherry Service Co-op Bank Ltd, Calicut V. The ITO, Calicut

MA 76/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4705 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-09-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 28-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: G SURENDRANATH

Judgement Text

MP 76/C/2016 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH KOCHI BEFORE S/ SH RI B P JAIN , A M & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NO. 7 6/ COCH / 2 016 ARISING OUT OF ITA NO 99/COCH/2015 ( A SST YEAR 2011 - 12 ) M/S CHEMANC H ERR Y SERVICE COOP BANK LTD PO CHEMANCHERRY KOYI LANDY TAULK K OZHIKODE 673 304 VS THE INCOME T A X OFFICER WARD 2(1), KOZHIKODE ( APP LICANT ) (RESPONDENT) PAN NO. AACAT2189A ASSESSEE BY SH G SURENDRANATH REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 9 TH SEPT 2016 DATE OF PRONOUNCEMENT 9 TH SEPT 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 99 /COCH/2015 RELATING TO ASSESSMENT YEAR 20 11 - 12 . 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 99 /COCH/2015 AS THE MP 76/C/2016 2 ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLAN EOUS 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 DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 2ND NOV 2015 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 9 TH SEPT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 9 TH SEPT 2016 . SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN C OURT, 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 9 TH DAY OF SEPT 2016 . SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 9 TH SEPT 2016 RAJ* MP 76/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