Gomtesh Vidyapeeth, Belgaum V. Deputy Commissioner of Income Tax, Circle -2 , Belgaum

MA 10/PAN/2022

AI Insights

The case involves Gomatesh Vidyapeeth, the appellant, who filed a Miscellaneous Application against an order passed by the ITAT in 2022 concerning the assessment year 2000-01. The appellant contested the ITAT's previous finding, which incorrectly stated that submissions were made regarding simultaneous proceedings for the assessment years 2000-01 and 2001-02 by the CIT(A). The appellant argued that no such submissions were made and highlighted the non-receipt of the CIT(A)'s order for A.Y. 2000-01, which led them to obtain a certified copy and subsequently file an appeal. The Tribunal acknowledged the oversight and decided to recall the earlier order, thus allowing the appeal to be heard again.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132803 (ITAT-PANAJI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Next Hearing Date: 13-09-2023
• Assessment Year: 2000-2001
• Appeal Filed On: 29-12-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण न्यायपीठ पणजी में । IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER विविध आिेदन सं. / MA No.10/PAN/2022 (Arising out of ITA No.68/PAN/2019) वनधधारण िर्ा / Assessment Year : 2000-01 Gomatesh Vidyapeeth, Gomatesh Nagar, Hindwadi, Belgaum-590011 PAN : AAATG2956R .......अपीलार्थी / Appellant बनधम / V/s. Deputy Commissioner of Income Tax, Circle – 2, Belagavi ......प्रत्यर्थी / Respondent Assessee by : Shri Pramod Vaidhya Revenue by : Smt. Ashwini Hosmani सुनवाई की तारीख / Date of Hearing : 14-09-2023 घोषणा की तारीख / Date of Pronouncement : 21-09-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : By this Miscellaneous Application the assessee intends to recall the order dated 17-11-2022 passed by this Tribunal in ITA No.68/PAN/2019 for assessment year 2000-01. 2 MA No. 10/PAN/2022, A.Y. 2000-01 2. The ld. AR drew our attention to para 4 of the impugned order and argued that no submissions were made to show that the proceedings for A.Ys. 2000-01 and 2001-02 have conducted simultaneously by the CIT(A). The ld. AR vehemently argued that the finding of ITAT is incorrect as there were no submissions made by the ld. AR on behalf of the assessee and drew our attention to notarized affidavit dated 14-03-2019 deposed in this regard. Further, he submitted that the assessee did not receive the order passed by the CIT(A) for A.Y. 2000-01 and on such non-receipt, the assessee obtained certified copy from the CIT(A) and filed appeal before this Tribunal and drew our attention to the finding of this Tribunal at para 4 of the impugned order that the finding of Tribunal in respect of non- furnishing of dispatch Register showing the non-receipt of order of CIT(A) for A.Y. 2000-01 is incorrect. Thus, taking into consideration the submissions of ld. AR, we deem it proper to recall the order dated 17-11- 2022 passed by this Tribunal in ITA No.68/PAN/2019 for assessment year 2000-01 and restore the same to the file. The Registry is directed to fix the appeal for hearing before the regular Bench and intimate the date of hearing to both the parties. 3. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open court on 21 st September, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 21 st September, 2023. रधव 3 MA No. 10/PAN/2022, A.Y. 2000-01 आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), Belagavi. 4. The Pr. CIT, Belagavi. 5. धवभागीय प्रधतधनधि, आयकर अपीलीय अधिकरण, पणजी, / DR, ITAT, Panaji. 6. गार्ड फ़ाइल / Guard File. //सत्याधपत प्रधत// True Copy// आदेशानुसार / BY ORDER, वररष्ठ धनजी सधिव / Sr. Private Secretary आयकर अपीलीय अधिकरण ,पुणे / ITAT, Pune