M/s The Sirsi Taluka Agricultural Co-op. Marketing Society., Sirsi V. The Income Tax Officer, Ward-1, Sirsi., Sirsi

MA 03/PAN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6559 (ITAT-PANAJI)
• Duration Of Justice: 10 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 07-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: SHREEHARI KUTSIA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 27; 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI SHAMIM YAHYA , A M AND SHRI RAM LAL NEGI , J M MA NOS. 03 & 04/PAN/2018 (ARISING OUT OF ITA NO S . 88 & 27 / PAN . / 2017) (ASSESSMENT YEAR S : 2010 - 11 & 2012 - 13 ) M/S. THE SIRSI TALUKA AGRICULTURAL CO - OPERATIVE SOCIETY, SIRSI VS. ITO, WARD - 1, SIRSI PAN/GIR NO. ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI SHREEHARI KUTSIA RESPONDENT BY : SHRI Y. V. RAVIRAJ DATE OF HEARING : 16.11 .201 8 DATE OF PRONOUNCEMENT : 17.01 .2019 O R D E R PER SHAMIM YAHYA, A. M.: BY WAY OF THE S E MISCELLANEOUS APPLICATION S , THE ASSESSEE SEEKS RECALL OF THE COMMON ORDER OF THIS TRIBUNAL IN ITA NOS. 27 & 88/PAN./2017 VIDE ORDER DATED 08.09.2017. 2. THE SUBMISSION OF THE ASSESSEE ARE AS UNDER: THE RESPONDENT/PETITIONER BEGS TO SUBMIT THE FOLLOWING PETITION/APPLICATION U/S 254[2] OF THE INCOME - TAX ACT, 1961 READ WITH RULE 34A OF THE INCOME TAX APPELLATE TRIBUNAL RULES, 1963 FOR THE KIND CONSIDERATION AND GRACIOUS FAVORABLE ORDER OF THE HON'BLE BE NCH. THE SUBMISSIONS OF THE RESPONDENT/PETITIONER ARE AS UNDER: 1. THIS PETITION IS AGAINST THE ORDER OF THIS HON'BLE TRIBUNAL IN THE RESPONDENT/PETITIONER'S CASE IN ITA NO. 27 & 88/PAN/2017 WHEREIN THE HON'BLE TRIBUNAL HEARD THE MATTER ON 15/06/2017 AND P RONOUNCED ITS ORDERS ON 08/09/2017 ALLOWING THE APPEALS OF THE REVENUE AND THUS REVERSING THE DECISION OF THE FIRST APPELLATE AUTHORITY WHICH WAS IN FAVOUR OF THE RESPONDENT. 2. THIS HON'BLE TRIBUNAL VIDE ITS ORDER SUPRA ALLOWED THE APPEALS OF THE REVENUE BY RELYING ON THE DECISION OF THE JURISDICTIONAL HIGH COURT IN RE PRINCIPAL 2 MA NOS. 03 & 04/PAN/2018 CIT, HUBBALLI V. TOTGARS COOPERATIVE SALE SOCIETY DATED 16/06/2017 WHICH IS SINCE REPORTED NOW IN 3951TR 611 (KAR). 3. IT IS SUBMITTED THAT THE H ON'BLE BENCH WAS NOT JUSTIFIED IN PASSING THE ORDER IN THE RESPONDENT/PETITIONER'S CASE BY RELYING ON THE ORDER OF KARNATAKA HIGH COURT DATED 16/06/2017 AND RELEASED EVEN LATER, WHEN THE HEARING BEFORE THE TRIBUNAL TOOK PLACE ON 15/06/2017 AND THE AUTHORIZ ED REPRESENTATIVE OF THE RESPONDENT MADE ARGUMENTS RELYING ON DECISION OF THE FIRST APPELLATE AUTHORITY AS WELL AS DECISION OF THE ITAT BENGALURU BENCH IN M/S MENSI SEEMEYA GROUP GRAMAGALA SEVA SAHAKARI SANGHA NIYAMITHA V. CIT IN ITA NO. 609/BANG/2014 AND OTHER JUDGMENTS, AND THE BENCH INFORMED THE APPELLANT AT THAT TIME THAT SINCE THE ISSUE WAS SETTLED, THEREFORE THE SAID ORDERS WILL BE FOLLOWED AND THE LEARNED DEPARTMENT REPRESENTATIVE ALSO DID NOT OBJECT AT THAT TIME. 4. IT IS SUBMITTED THAT THE R ESPONDENT/PETITIONER IS AGGRIEVED AS THE HON'BLE TRIBUNAL HAS PASSED THE ORDER ALLOWING THE APPEALS OF THE REVENUE BY RELYING ON THE DECISION OF THE HON'BLE HIGH COURT WITHOUT EVEN AFFORDING THE OPPORTUNITY TO ADVANCE ARGUMENTS IN THIS REGARD DIFFERENTIATI NG THE FACTS OF THE TWO CASES. 5. IT IS SUBMITTED THAT THE HON'BLE TRIBUNAL OUGHT TO HAVE REPOSTED THE MATTER FOR HEARING AGAIN OR REFIXED FOR CLARIFICATION, IN ORDER TO EXAMINE THE APPLICABILITY OF THE DECISION OF THE KARNATAKA HIGH COURT IN RE TOT GARS SUPRA AS THE SAME WOULD HAVE BEEN IN ACCORDANCE WITH THE PRINCIPLES OF NATURAL JUSTICE. 6. IN VIEW OF THE ABOVE, IT IS THEREFORE, HUMBLY PRAYED THAT THE ORDER MADE IN ITA NO.27 & 88/PAN/2017 DATED 08/09/2017 MAY KINDLY BE RECALLED AND THE APPEAL MAY PLEASE BE RESTORED AND HEARD ON MERITS AFTER GIVING AN OPPORTUNITY OF BEING HEARD FOR THE ADVANCEMENT OF SUBSTANTIAL CAUSE OF JUSTICE. 7. THE RESPONDENT/PETITIONER CRAVES THE LEAVE OF THIS HON'BLE TRIBUNAL TO BE ALLOWED TO FURNISH SUCH OTHER SUBMISSION OR MATERIAL BEFORE THIS HON'BLE TRIBUNAL AT THE TIME OF HEARING OF THIS PETITION IN SUPPORT OF ITS CASE. 8. THE RESPONDENT/PETITIONER IS HEREWITH ENCLOSING THE FOLLOWING ALONG WITH THIS PETITION - (A) COPY OF THE ORDER IN ITA NO.27 & 88/PAN/2 017 DATED 08/09/2017 (B) COPY OF THE CHALLAN TOWARDS STATUTORY FEE OF RS.50/ - 9. THE APPLICATION IS PREFERRING COMMON APPLICATION FOR TWO YEARS, AS THERE IS COMMON ORDER. IN THE EVENT SEPARATE APPLICATIONS ARE TO BE PREFERRED FOR EACH YEAR, T HE RESPONDENT/PETITIONER MAY KINDLY BE INFORMED ACCORDINGLY. 10. IN VIEW OF THE ABOVE, IT IS THEREFORE, HUMBLY PRAYED AS FOLLOWS - PRAYER THE RESPONDENT/PETITIONER MOST HUMBLY PRAYS THAT THE ORDER MADE IN ITA NO.27 & 88/PAN/2017 DATED 08/09/2017 MAY KINDLY BE RECALLED FOR THE ADVANCEMENT OF SUBSTANTIAL CAUSE OF JUSTICE. 3. UPON HEARING BOTH THE COUNSEL AND PERUSING THE RECORDS, WE NOTE THAT THE TRIBUNAL HAS DECIDED THE ISSUE BY RELYING UPON A DECISION WHICH WAS RENDERED AFTER THE DATE OF HEARING AT THE TRIBUNAL. HENCE, THE ASSESSEE HA D NO OPPORTUNITY TO MAKE THE SUBMISSION 3 MA NOS. 03 & 04/PAN/2018 WITH RESPECT TO THE SAID DECISION. HENCE, W E RECALL THE AFORE - SAID ORDER OF THE TRIBUNAL ONLY TO LET THE ASSESSEE MAKE THE SUBMISSION WITH RESPECT TO THE APPLICABILITY OF THE SAID DECISION. 4. IN THE RESULT, THE ASSESSEES APPEAL IS ALLOWED AS ABOVE. O RDER PRONOUNCED BY LISTING THE RESULT ON THE N OTICE BOARD OF THE BENCH UNDER RULE 34(4) OF THE APPELLATE TRIBUNAL RULES, 1963. SD/ - RAM LAL NEGI JUDICIAL MEMBER SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER DATED : 1 7 . 0 1 . 2 0 1 9 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, PANJI CITY CONCERNED; (5) THE DR, ITAT, PANJI ; (6) GUARD FILE . BY ORDER ROSHANI , SR. PS ( SR. P.S. / P.S. ) ITAT