Sri.K. Nandakumar, Trivandrum V. The Asst.DIT(Exemption), Trivandrum

MA 90/COCH/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4675 (ITAT-COCHIN)
• Duration Of Justice: 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 07-09-2016
• Assessment Year: 2004-2005
• Appeal Filed On: 12-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A DHANARAJ
• Assessee Lawyers: VANDANA

Judgement Text

MP 88 TO 101 /C/2016 1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH (SMC) KOCHI BEFORE S/ SHRI B P JAIN , AM & GEORGE GEORGE K, JM MISCELLANEOUS PETITION NOS. 88 TO 94/COCH/2016 ARISING OUT OF ITA NOS 07 TO 13/COCH/2015 (ASST YEARS 2002 - 03 TO 2008 - 09) MR K NANDAKUMAR SREE V IDYA KALYANI MANDIRAM COMPOUND OPP TAGORE THEATRE VAZHUTHACAUD TRIVANDRUM 695 010 PAN ALOPK9492P VS THE ASST DIRECTOR OF INCOME TAX (INV) TRIVANDRUM ( APP LICANT ) (RESPONDENT) MISCELLANEOUS PETITION NOS. 95 TO 101/COCH/2016 ARISING OUT OF ITA NOS 14 TO 20/COCH/2015 (ASST YEARS 2002 - 03 TO 2008 - 09) SMT RENMY NANDAKUMAR SREE VIDYA KALYANI MANDIRAM COMPOUND OPP TAGORE THEATRE VAZHUTHACAUD TRIVANDRUM 695 010 PAN ABLPN9498B VS THE ASST DIRECTOR OF INCOME TAX (INV) TRIVANDRUM ( APP LICANT ) (RESPONDEN T) ASSESSEE BY SMT VANDANA REVENUE BY SH A DHANARAJ, SR DR DATE OF HEARING 7 TH SEPT 2016 DATE OF PRONOUNCEMENT 7 TH SEPT 2016 ORDER PER BENCH : TH ESE MISCELLANEOUS APPLICATION S FILED BY THE DIFFERENT ASSESSEE S ARE ARISING OUT OF THE CONSOLI DATED ORDER OF THE TRIBUNAL IN ITA NO S 07 TO 13 AND 14 TO 20/COCH/2015 RELATING TO ASSESSMENT YEARS 2002 - 03 TO 2008 - 09. MP 88 TO 101 /C/2016 2 2 THE APPEA LS OF THE ASSESSEE WERE DISMISSED IN LIMINE VIDE ORDER DATED 18 TH JULY 2016. NOW, BY TH IS MISCELLANEOUS APPLICATION S , THE ASSESSEE S REQUEST THE TRIBUNAL TO RECALL ITS EX - PARTE ORDER DATED IN ITA NO S. 07 TO 13 & 14 TO 20/ COCH/201 5 AS THE ASSESSEE S 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 DATED 18 TH JULY 2016 . 4 T HE REGISTRY IS DIRECTED TO POST THE CASE FOR HEARING ON 24 TH OCT 2016 AS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING OF MISCELLANEOUS PETITIONS ON 7 TH SEPT 2016 . SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, THERE IS NO NEED TO SEND A S EPARATE NOTICE TO THE PARTIES. IT IS ORDERED ACCORDINGLY. 5 IN THE RESULT, THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE S ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH DAY OF SE PT 2016. SD/ - SD/ - ( GEORGE GEORGE K ) ( B P JAIN ) JUDICIAL MEMBER ACCOUNTANT MEMBER COCHIN: DATED 7 TH SEPT 2016 RAJ* MP 88 TO 101 /C/2016 3 COPY TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT, 5 . DR 6 . GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, COCHIN