Rahul Radhesham Bang., Belgaum V. Asst. Commissioner of Income Tax, Circle-1, Belgaum

MA 1/PAN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3330 (ITAT-PANAJI)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 19-06-2015
• Assessment Year: 2003-2004
• Appeal Filed On: 05-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MEHBOOB ALI KHAN LD
• Assessee Lawyers: SANJIV G ADYAPAK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, HON'BLE ACCOUNTANT MEMBER MA NO. 1/PNJ/2015 (OUT OF ITA NO. 295/PNJ/2014) : (A.Y 2003 - 04) RAHUL RADHESHAM BANG 561, VITHALDEV GALLI, SHAHAPUR, BELGAUM PAN : ABDPB3958N ( APPLICANT) VS. ACIT, CIRCLE - 1, BELGAUM (RESPONDENT) APPLICANT BY : SANJIV G. ADYAPAK, CA REVENUE BY : MEHBOOB ALI KHAN, LD. DR DATE OF HEARING : 19/06/2015 DATE OF PRONOUNCEMENT : 19 /06/2015 O R D E R PER GEORGE MATHAN : 1. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COORDINATE BENCH OF THIS TRIBUNAL IN ITA NO. 295/PNJ/2014 DT. 27.11.2014. SHRI SANJIV G. ADYAPAK, CA REPRESENTED ON BEHALF OF THE ASSESSEE. THE REVENUE IS REPRESENTED BY SHRI MEHBOOB ALI KHAN, LD. DR. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED AN AFFIDAVIT EXPLAINING THE REASONS WHY HE WAS UNABLE TO REPRESENT HIS APPEAL ON THE DATE OF HEARING. THE REVENUE DOES NOT DISPUTE THE AFFIDAVIT. CONSEQUENTLY, AS IT IS NOTICED THAT THE APPEAL HAS BEEN DISPOSED OFF EX PARTE BY APPLYING THE DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT REPORTED IN 223 ITR 480 2 MA NO. 1/PNJ/2015 (A.Y : 2003 - 04) (M.P) AND THE DEC ISION IN THE CASE OF CIT V. MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320 (DEL) AND AS IT IS NOTICED THAT THE AFFIDAVIT FILED BY THE ASSESSEE REMAINS UNOPPOSED, WE ARE OF THE VIEW THAT THE EX PARTE ORDER IN THE CASE OF THE ASSESSEE IS LIABLE TO BE RECALLED A ND THE APPEAL OF THE ASSESSEE BE HEARD ON MERITS. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. THE EX PARTE ORDER OF THE TRIBUNAL IN ITA NO. 295/PNJ/2014 DT. 27.11.2014 STANDS RECALLED AND THE APPEAL IS RESTORED TO I TS STATUS. THE REGISTRY IS DIRECTED TO POST THE APPEAL IN THE REGULAR COURSE FOR HEARING. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/06/2015. S D / - (N.K. BILLAIYA ) ACCOUNTANT MEMBER S D / - ( GEORGE MATHAN ) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 1 9 /06/ 201 5 *SSL* COPY TO : (1) APPLICANT (2) RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER , 3 MA NO. 1/PNJ/2015 (A.Y : 2003 - 04) DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ORDER ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 19/06/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 19/06/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 19/06/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 19/06/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 19/06/2015 SR.PS 6. DATE OF PRONOUNCEMENT 19/06/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 19/06/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER