Appeal details
Counselvise Citation
[2021] 107 COUNSELVISE.COM (IT) 3427 (ITAT-PANAJI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 8 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
07-10-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2008-2009
Appeal Filed On
30-01-2019
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI, BENCH PANAJI , , BEFORE SHRI LALIET KUMAR, JM AND DR. MITHA LAL MEENA, AM ITA NOS.47 TO 50/PAN/20 18 (AY: 2006 - 07, 2008 - 09, 2009 - 10, 2010 - 11,) MAHENDRA NAIK GAUNEKAR, D - 2, MOUNT UNIQUE ALTINHO PANAJI, GOA PAN : ABDPN 5971 F VS ITO, WARD - 1(2), PANAJI, GOA /ASSESSEE BY : MS.ESHA DUKLE, ADVOCATE /REVENUE BY : SHRI S OURABH NAYAK, SR. DR AND ITA NOS.51 TO 54/PAN/2018 (AY: 2008 - 2009) SMT. SONALI M. NAIK GAUNEKAR, D - 2, MOUNT UNIQUE, ALTINHO, PANAJI - GOA PAN : AEXPG 6959 D VS ITO, WARD - 2(3), PANAJI, GOA /ASSESSEE BY : MS.ESHA DUKLE, ADVOCATE /REVENUE BY : SHRI SOURABH NAYAK, SR. DR AND ITA NO. 173 & 174/PAN/2018 (AY: 2007 - 2008) SHRI RANESARDESAI WAMANRAO UDAISINGH, S - 3, RAJVIHAR, NEAR POWER HOUSE AQUEM ALTO MARGAO, GOA. PAN : AAKPU 0049 H VS ITO, WARD - 3, MARGAO, GOA /ASSESSEE BY : SHRI D.E.ROBINSON, ADVOCATE /REVENUE BY : SHRI SOURABH NAYAK, SR. DR AND ITA NOS.355 TO 358/PAN/2017 (AY: 2012 - 2013 - 2015 - 2016) DCIT, CC, BALLARI - 583104 VS NAGAPPA DEVAPPA WADDAR, NO.2 - 12 - 32/6/54, SRI NAGA NILAYA, FR IENDS COLONY, GULBARGA ROAD, LINGASUGURU, RAICHUR - 584122 PAN : ABEPN 0127 G /ASSESSEE BY : MS. SUNAIANA BHATIA, CA /REVENUE BY : SHRI SOURABH NAYAK, SR. DR 2 AND ITA NO.114/PAN/2017 & IT(SS)A NO.39/PAN/2017 (AY: 2011 - 2012) SRI NAGAPPA D WADDAR, ANJANEYA NILAYA, AT: POST, VAJJAL, TALUK SURPUR, DIST: YADGIR PAN : ABEPN 0127 G VS ACIT, CC - 1, BELGAUM /ASSESSEE BY : MS. SUNAIANA BHATIA /REVENUE BY : SHRI SOURABH NAYAK, SR.DR AND ITA NO. 117 & 118 /PAN/2018 (AY: 2013 - 2014 & 2014 - 2015 ) SHRI MAHALAXMI URBAN CO OPERATIVE CREDIT BANK LIMITED, MAHAVEER STREET, RAVIWARPETH, GOKAK, DIST - BELAGAVI PAN : AAAAS 5628 R VS ITO, WARD - 2(3), PANAJI, GOA /ASSESSEE BY : SHRI PRAMOD VAIDHYA, ADVOCATE /REVENUE BY : SHRI SOURABH NAYAK, SR. DR AND ITA NO. 1 27 /PAN/2018 (AY: 2013 - 2014) M/S ABDULLA ASSOCIATES, 4986, JOSHI GALLI, NIPANI, BELGAUM - 591237 PAN : AA DFA 3110 A VS PR.CIT, BELAGAVI, KARNATAKA /ASSESSEE BY : SHRI PRAMOD VAIDHYA, ADVOCATE /REVENUE BY : SHRI SOURABH NAYAK, SR. DR AND ITA NO. 197, 200 & 201 /PAN/2018 (AY: 200 1 - 2002, 2004 - 2005 & 2005 - 2006 ) SHRI BAHUBALI ALIAS SUNIL SUKUMAR JOLAPURE, SUNIL NEST, 1/B, VIRGINCAR C LASSIC, NEAR MARUTI MANDIR, DEVARLIM, MARGAO - GOA PAN : A DSPB 6155 G VS ITO, WARD - 3, MARGAO, GOA /ASSESSEE BY : SHRI D.E.ROBINSON, ADVOCATE /REVENUE BY : SHRI SOURABH NAYAK, SR.DR 3 AND IT(SS)A NO.10/PAN/2018 ITA NO.15 TO 17/PAN/2019 (AY: 2012 - 2013 & 2008 - 2009 TO 2010 - 2011) LYNDON SOCORRO MONTEIRO HOUSE NO.71, DIGNEM, VERNA, SALCETE, GOA PAN : AJVPM 9679 H VS PR.CIT, CENTRAL, BANGALORE/ DCIT, CENTRAL CIRCLE, PANAJI /ASSESSEE BY : MS. EESHA DUKLE , A DVOCATE /REVENUE BY : SHRI SAURABH NAYAK, SR.DR AND ITA NOS. 269 /PAN/201 9 (AY: 20 12 - 2013 ) THE ITO, WARD - 2(1), BELAGAVI VS SMT. KAVITA R. KATARIA, 1 ST FLOOR, SAMSUKHA COMPLEX, KHADE BAZAAR, BELAGAVI PAN : AJSPK 7607 E /R EVENUE BY : SHRI SAURABH NAYAK, SR.DR /ASSESSEE BY : NONE AND ITA NOS.270/PAN/2019 (AY: 2012 - 2013) THE ITO, WARD - 2(1), BELAGAVI VS SMT. SUNITA S. KATARIA, 1 ST FLOOR, SAMSUKHA COMPLEX, KHADE BAZAAR, BELAGAVI PAN : AJSPK 7607 E /REVENUE BY : SHRI SAURABH NAYAK, SR.DR /ASSESSEE BY : NONE ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING : 0 5 /1 0 /202 1 / DATE OF PRONOUNCEMENT : 07 /10 /202 1 / O R D E R PER BENCH : THE ABOVE APPEALS HAVE BEEN FILED BY THE DIFFERENT ASSESSEES AS WELL AS THE DEPARTMENT FOR THE DIFFERENT ASSESSMENT YEARS UNDER CONSIDERATION. 4 2. OUT OF THE ABOVE APPEALS, TWO APPEALS I.E. ITA NOS.117 & 118/PAN/2018 ARE BARRED BY LIMITATION OF 7 DAYS. IN THIS REGARD, THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION OF DELAY ALONG WITH AFFIDAVIT. LEARNED. DR HAS NO OBJECTION FOR CONDONING THE DELAY OF 7 DAYS IN BOTH THE APPEALS. CONSIDERING THE APPLICATION OF ASSESSEE ALONG WITH AFFIDAVIT FILED FOR CONDONATION OF DELAY, WE CONDONE THE DELAY OF 7 DAYS IN BOTH THE APPEALS. 3 . AT THE OUTSET , ON PERUSAL OF THE RECORD, WE FOUND THAT THE ASSESSEES IN THEIR RESPECTIVE APPEALS AND THE DEPARTMENT IN ITS RESPECTIVE APPEALS HAVE FILED T HE DECLARATIONS IN FORM NO.1 AND FORM NO.2 AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN FORM NO.3 AS PER SECTION 5(1) OF THE SCHEME ACCEPTING THE ASSESSEES DECLARATION UNDER THE SAME SCHEME. LD. DR HAS NO OBJECTION TO THE SUBMISSION MADE BY THE LD. AR OF THE ASSESSEE IN THIS REGARD. 4 . ON PERUSAL OF THE DOCUMENTS PLACED ON RECORD OF THE TRIBUNAL, ESPECIALLY THE FACT THAT THE PRESENT ASSESSEES IN THEIR RESPECTIVE APPEALS AND THE DEPARTMENT IN ITS RESPECTIVE APPEALS HA VE DULY COMPLIED WITH THE NECESSARY REQUIREMENT UNDER THE VIVAD SE VISHWAS SCHEME, 2020, THE PERMISSION AS SOUGHT IS GRANTED AND THESE APPEALS APPEAL OF THE ASSESSEE S AND REVENUE ARE DISMISSED TREATING THE SAME AS WITHDRAWN. 5 . HOWEVER, THE AFORESAID DECISION IS SUBJECT TO CAVEAT THAT THE CASE DISPUTED RELATING TO TAX ARREARS FOR THE CAVEAT ASSESSMENT YEAR IS NOT ULTIMATELY RESOLVED IN TERMS OF THE ACT, THE REVENUE AND THE ASSESSEE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR THE REINSTITUTION OF THE 5 RESPECTIVE APPEAL S AND THE TRIBUNAL SHALL CONSIDER SUCH CONSIDER ATION AS PER LAW. 6 . IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE S AND REVENUE ARE DISMISSED AS WITHDRAWN ORDER PRONOUNCED IN THE OPEN COURT ON 07 / 10 / 2021. SD/ - SD/ - ( ) (L ALIET KUMAR) ( ) (DR. M ITHA LAL MEENA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /PANAJI ; DATED 07 /10 /202 1 PRAKASH KUMAR MISHRA, SR.P.S. / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , /ITAT, PANAJI 1. / THE APPELLANT - 2. / THE RESPONDENT - 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, PANJAJI 6. / GUARD FILE. //TRUE COPY //
