M/s.The Badagara Co-op Rural Bank, Calicut V. The ITO, Calicut

MA 80/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4691 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 11 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: 2009-2010
• Appeal Filed On: 29-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: V S NARAYANAN

Judgement Text

MP NO. 78 - 80 /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 S . 78 TO 79 /COCH/2016 ARISING OUT OF ITA NO S 53 TO 55 /COCH/201 6 ( A SST YEAR S 20 08 - 09 ; 09 - 10 & 11 - 12 ) THE VADAKARA COOP RURAL BANK LTD VO ROAD, VADAKARA PO KOZHIKODE VS THE INCOME TAX OFFICER WARD 2(2), KOZHIKOE ( APP LICANT ) (RESPONDENT) PAN NO. AAAAT6785E ASSESSEE BY SH V S NARAYANAN REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 9 TH SEPT 2016 D ATE OF PRONOUNCEMENT 9 TH SEPT 2016 OR D ER PER B P JAIN, AM : TH E SE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE ARE ARISING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA N OS 53 TO 55 / COCH/201 6 RELATING TO ASSESSM ENT YEAR S, 2008 - 09, 2009 - 10 AND 2011 - 12 . 2 THE APPEA L S OF THE ASSESSEE WAS DISMISSED IN LIMINE VIDE ORDER DATED 10 TH M AY 2016 . NOW, BY TH IS MISCELLANEOUS APPLICATION, THE ASSESSEE REQUESTS THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO S 53 TO 55 /COCH/201 6 AS THE ASSESSEE COULD NOT ATTEND THE HEARING ON THE GIVEN DATE AS EXPLAINED IN THE MISCELLANEOUS APPLICATION. MP NO. 78 - 80 /C/2016 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 SUFFICIENT CAUSE IN NOT ATTENDING BEFORE THE TRIBUNAL ON THE DA TE OF HEARING. THEREFORE, WE RECALL OUR ORDER DATED 10 TH MAY 2016 . 4 THE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 15 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 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 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* COPY TO: 1 . APPELL ANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT , 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN