Late. Sri. Lalsing Bhikaram, L/H. Manjla L. Bhikaram, Gokak V. Income-Tax Officer (1), Gokak

MA 1/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1916 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-05-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 05-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B BARTHAKUR LD
• Assessee Lawyers: SURESH G SHOLAPURMATH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI P. K. BANSAL, HONBLE ACCOUNTANT MEMBER AND SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER MA NO. 0 1/PNJ/2014 (ARISING OUT OF ITA NO. 91 /PNJ/2013) (ASSESSMENT YEAR - 2007 - 08 ) SMT. MANJULA L/H LATE LALSINGH BHIKHARAM PROP: ROADWAYS CORPORATION OF INDIA , OPP: DY. SP OFFICE GOKAK - 591307, DIST: BELGAUM PAN:AKLPB 6186 F (APPLICANT) VS. THE COMMISSIONER OF INCOME TAX (APPEALS) F.K. COMMERCIAL COMPLEX, BELGAUM, DIST: BELGAUM (RESPONDENT) APPLI CANT BY : SRI SURESH G. SHOLAPURMATH , CA RESPONDENT BY : SMT. B. BARTHAKUR, LD . DR DATE OF HEARING: 30 /05/2014 DATE OF PRONOUNCEMENT: 30 /05/2014 O R D E R PER: D.T.GARASIA (JM) THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DT.28.01.2014 PASSED BY THIS TRIBUNAL. THE TRIBUNAL HAS PASSED THE ORDER EX PARTE IN VIEW OF THE DECISION OF THE HONBLE DELHI TRIBUNAL IN 38ITD 320 (DEL) IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE. 2. THE ASSESSEE CONTENDED THAT THE SAID APPEAL FILED BY THE ASSESSEE DISMISSED BECAUSE NO BODY APPEARED ON BEHALF OF THE ASSESSEE ON HEARING DATED 28.01.2094. THE ASSESSEE (HUSBAND) WAS EXPIRED AND LADY IS TAKEN OVER THE CHAN GE ALONGWITH RELATIVE. THE CARRYING ON THE ACTIVITY OF THE RIDDHI SIDDHI COMPANY WORK OF PROVIDING TRUCKS FOR TRANSPORT ATION. THE SAME BUSINESS NOW 2 . MA NO. 01/PNJ/2014 (A.Y.2007 - 08) OUT OF ITA NO. 91/PNJ/2013 REDUCING TO MINIMUM AND THE FAMILY MEMBERS AND 2 DAUGHTERS SIFTED TO GOKAK. NOW TO MEET BOTH ENDS WOULD BE DIFFICULT. 3. WE HAVE HEARD THE RIVAL SUBMISSION AND CAREFULLY CONSIDERED THE SAME. SINCE THE APPEAL WAS DISMISSED EX PARTE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RECALL THE APPEAL. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOU NCEMENT IN THE OPEN COURT ON 30 .05.2014. SD/ - SD/ - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 30 .5.2014. P.S. - *PK* COPY TO: ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER