M/s.Asian Institute of Film & Media Studies P. td, Trivandrum V. The ACIT, Trivandrum

MA 77/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4689 (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: 2008-2009
• Appeal Filed On: 28-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: A RAJA KANNAN

Judgement Text

MP 77 /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 7 /COCH/2016 ARISING OUT OF ITA NO 26 9/COCH/201 6 ( A SST YEAR 20 0 8 - 09 ) M S ASIAN INSTITUTE OF FILM & MEDIA STUDIES P LTD 731 - 735 NILA TECHNO PARK CAMPUS KARIYAVATTOM THIRUVANANTHAPURAM 695 581 VS THE ASST COMMR OF INCOME TAX CIRCLE 1(1) TRIVANDRUM ( APP LICANT ) (RESPONDENT) PAN NO. AAFCA 7697B ASSESSEE BY SH A RAJA KANNAN REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 9 TH SEPT 2016 DATE OF PRONOUNCEME NT 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 269 / COCH/201 6 RELATING TO ASSESSM ENT YEAR 20 08 - 09 . 2 THE APPEA L OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 28 TH JUNE 2016 . NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 269 /COCH/201 6 AS THE MP 77 /C/2016 2 ASSESSEE COULD NOT ATTEND THE HEARING ON THE 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 DA TE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 28 TH JUNE 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 4 TH OCT 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 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 9 TH DAY OF SEPT 2016 . SD/ - S D / - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 9 TH , SEPT 2016 RAJ* MP 77 /C/2016 3 COPY TO: 1 . APPELL ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN