M/s.Stark Communications ( Bangalore) P. Ltd, Bangalore V. The DCIT, Cochin

MA 79/COCH/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3810 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 27-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K P GOPAKUMAR
• Assessee Lawyers: T M SREEDHARAN
• Section: 12

Judgement Text

MA 79/C/2015 1 IN THE INCOME TAX APPEL L A TE T R IBUNAL COCHIN BENCH , COCHIN BEFORE S/SH RI B P JAIN , A M & G EORGE GEORGE.K , J M MISCELLANEOUS PETITION NO. 79/COCH/2015 ARISING OUT OF ITA NO . 358/COCH/2015 (ASST YEAR 2010 - 11 ) STARK COMMUNICATIONS (BANGALORE) PVT LTD 1142 1 ST CROSS 12 TH MAIN HAL 2 ND STAGE INDIRA NAGAR BANGALORE 560 038 VS THE DY COMMR OF INCOME TAX CORPORATE CIRCLE 1(1) KOCHI ( APP LICANT ) (RESPONDENT) PAN NO. AAHCS9738H ASSESSEE BY SH T M SREEDHARAN REVENUE BY SH K P GOPAKUMAR, SR DR DATE OF HEA RING 8 TH JAN 2015 DATE OF PRONOUNCEMENT 8 TH AN 2016 OR D ER PER GEORGE GEORGE. K. J M: TH E MISCELLANEOUS APPLICATION , FILED BY ASSESSEE , IS ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO 358/COCH/2015 RELATING TO ASSESSMENT YEAR 2010 - 11 . 2 THE A PPEAL OF THE ASSESSEE W AS DISMISSED IN LIMINE VIDE ORDER DATED 7 TH SEPT 2015 . NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE S REQUEST THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO . 358/COCH/2015 AS THE ASSESSEE S COULD NOT ATTEND THE HEAR ING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MA 79/C/2015 2 3 WE HAVE HEARD THE RIVAL SUBMISSIONS. CONSIDERING THE FACTS BROUGHT ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE W AS PREVENTED BY SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DATE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 7 TH SEPT 2015. 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 11 TH FEB 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MA ON 08 TH JAN 2016 . SINCE THE DATE OF HEARIN G IS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO SEND SEPARATE NOTICES TO THE PARTIES. IT IS ORDERED ACCORDINGLY. 4 IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY BOTH THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 8 TH DA Y OF JAN 2016 . SD/ - SD/ - ( B P JAIN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 8 TH J AN 2016 RAJ* MA 79/C/2015 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN