M/s.Meezan Realtors P. ltd, Calicut V. The ACIT, Calicut

MA 8/COCH/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5331 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-03-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 16-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: P RAGHUNATHAN
• Section: 10

Judgement Text

MP N OS 08 TO 10/C/2014 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH KOCHI BEFORE SHRI ABRAHAM P GEORGE, AM & GEORGE GEORGE K, J M MISCELLANEOUS PETITION NO S . 0 8 TO 10 /CO C H/2017 ARISING OUT OF ITA NO S 367 TO 3 69 /COCH/201 4 (ASST YEAR S 2004 - 05 TO 2006 - 07 ) M/S.MEEZAN REALTORS PVT.LTD. 5/3410, II LEVEL, GALLERIA TRADE CENTRE MARKAZ COMPLEX, MAVOOR ROAD CALICUT PAN : AAECM7939D. V. THE ASST.COMMISSIONER OF INCOME - TAX, CIRCLE 1(1) KOZHIKODE. (APP LIANT ) (RESPONDENT) ASSESSEE BY SH P RAGHUNATHAN,ADVOCATE REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 13 TH MARCH 2017 DATE OF PRONOUNCEMENT 13 TH MARCH 201 7 ORDER PER G EOR GE GEORGE K , JM THE SE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ARISING OUT OF THE ORDER OF THE TRIBUNAL IN ITA NO S 367 TO 369/ COCH/201 4 RELATING TO ASSESSMENT YEAR S 200 4 - 05 TO 200 6 - 07 . 2 THE APPEAL S OF THE ASSESSEE WERE DISMISSED IN LIMINE VIDE ORDER DATED 1 ST DEC 2014 . NOW, BY THIS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO S 367 TO 369 / COCH/201 4 AS THE MP N OS 08 TO 10/C/2014 2 ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION S . 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 DATE D 1 ST DEC 2014 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 1 7 TH MAY 2017 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITION ON 13 TH MARCH 2017 . 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. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH MARCH 2017 . SD/ - SD/ - ( ABRAHAM P GEORGE ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN: DATED 13 TH MARCH 201 7 RAJ* MP N OS 08 TO 10/C/2014 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN