M/s.Kera Fibertex International (P) Ltd, Cochin V. The DCIT, Cochin

MA 94/COCH/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2966 (ITAT-COCHIN)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-05-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-05-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 27-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K K JOHN
• Assessee Lawyers: TM SREEDHARAN LD SR
• Keywords: Opportunity of being heard

Judgement Text

1 MA NO .94-96/COCH/2014 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI V DURGA RAO, JM AND SHRI B.R. BASKARAN, AM M.A. NO.94-96/COCH/2014 (ARISING OUT OF I.TA. NO.263-265/COCH/2014) (ASSESSMENT YEAR 2006-07) KERA FIBERTEX INTERNATIONAL (P) LTD VS THE DY.CIT , CIR.1(3) KINFRA, KUSUMAGIRI KOCHI KAKKANAD, COCHIN-30 PAN : AABCK4613P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI TM SREEDHARAN LD SR.COUNSEL REVENUE BY : SHRI K.K. JOHN DATE OF HEARING : 15-05-2015 DATE OF PRONOUNCEMENT : 15-05-2015 O R D E R PER SHRI V DURGA RAO, JM VIDE THESE APPLICATIONS, THE ASSESSEE SEEKS RECALL OF THE EX PARTE ORDER PASSED BY THIS TRIBUNAL ON 30-07-2014. 2. WE HAVE CONSIDERED THE SUBMISSIONS OF THE PARTIE S, GONE THROUGH THE MATERIALS AVAILABLE BEFORE US. THE APPEALS OF THE ASSESSEE WERE DISMISSED EX PARTE AS THERE WAS NO APPEARANCE FROM ASSESSEES SI DE. THE LD.SENIOR COUNSEL FOR THE ASSESSEE PRAYS THAT ANOTHER OPPORTUNITY OF BEING HEARD MAY BE GIVEN TO THE ASSESSEE AS THE ASSESSEE IS VERY MUCH INTERESTE D IN PROSECUTING THE APPEALS. WE HEARD THE LD.DR ALSO. 2 MA NO .94-96/COCH/2014 3. UPON CONSIDERATION OF THE SUBMISSIONS FROM THE P ARTIES, WE ARE SATISFIED THAT THIS IS A FIT CASE FOR RECALL OF THE EX PARTE ORDER PASSED BY THIS TRIBUNAL. IN THE INTEREST OF JUSTICE, WE FEEL THAT THE ASSESSEE DESERVES ANOTHER CHANCE OF BEING HEARD. GIVING ANOTHER OPPORTUNITY OF HEARING MAY NOT PREJUDICE THE INTEREST OF THE REVENUE IN ANY WAY. ACCORDINGLY, THE ORDER OF THIS TRIBUNAL DATED 30-07- 2014 IN ITA NO.263 TO 265/COCH/2014 IS HEREBY RECAL LED AND THE APPEALS ARE RESTORED. THE REGISTRY IS DIRECTED TO FIX THE HEAR ING OF APPEALS IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FI LED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON FRIDAY, 15 TH DAY OF MAY, 2015. SD/- SD/- ( B.R. BASKARAN) ( V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER COCHIN, DT : 15 TH MAY, 2015 PKJ/- COPY TO: 1. M/S HIGHWAY INN (CHEMBARATHY GARDEN), 7 TH MILE, TALIPARAMBA, KANNUR DIST 2. THE ACIT, CIR.1, KANNUR RANGE, KANNUR 3. THE CIT, KOZHIKKODE 4. THE DR (TRUE COPY) BY ORDER ASSTT. REGISTRAR, ITAT, COCHIN BENCH