Carmel Educational Trust, Pathanamthitta V. The DCIT, Kottayam

MA 78/COCH/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3550 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-10-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 19-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: VENKITACHALAM

Judgement Text

MP NOS. 76 TO 80/COCH/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B P JAIN , A M & GEORGE GEORGE.K , J M MISCELLANEOUS PETITION NOS. 76 TO 80/COCH/2014 RISING OUT OF ITA NO S 329 TO 333/COCH/2013 (ASST YEAR S 2004 - 05 TO 2008 - 09 ) CARMEL EDUCATIONAL TR UST KOONAMKARA PO PERUNNADU RANNI VS THE DY COMMOR OF INCOME TAX CENTRAL CIRCLE KOTTAYAM ( APP LICANT ) (RESPONDENT) PAN NO. AATC4524B ASSESSEE BY SH M S VENKITACHALAM REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEARING 30 TH OCT 2015 DATE OF P RONOUNCEMENT 30 TH OCT 2015 ORDER PER GEORGE GEORGE. K. J M: TH ESE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NO S 329 TO 334/COCH/2013 RELATING TO ASSESSMENT YEARS 2004 - 05 TO 2009 - 10 2 THE APPEAL S OF THE ASSESSEE W ERE DISMISSED IN LIMINE VIDE ORDER DATED 20 TH NOV 2013. NOW, BY TH ESE MISCELLANEOUS APPLICATION S , THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO 329 TO 334/COCH/2 013 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION S . MP NOS. 76 TO 80/COCH/2014 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 SUFFICI ENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 20 TH NOV 2013 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 12 TH DEC 2015 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MA ON 30 TH OCT 2015 . 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 S FILED BY THE ASSESSEE ARE ALLOWED. ORDE R PRONOUNCED ON THE DATE OF HEARING I.E. ON 30 TH OCT 2015. SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 30 TH OCT 2015 RAJ* COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGIS TRAR ITAT, COCHIN