Appeal details
Counselvise Citation
[2014] 124 COUNSELVISE.COM (IT) 2441 (ITAT-PANAJI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
08-08-2014
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
DB
Next Hearing Date
08-08-2014
Assessment Year
misc
Appeal Filed On
08-04-2014
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 NOS. 12 & 13/PNJ/2014 (ARISING OUT OF ITA NOS. 393 & 394 /PNJ/2013) (ASSESSMENT YEAR - 2009 - 10 & 2010 - 11 ) THE NAVHIND MULTI STATE CO - OPERA TIVE CREDIT SOCIETY LTD. YELLUR, DIST: BELGAUM PAN:AAAAN 0255 F (APPLICANT) VS. THE INCOME TAX OFFICER WARD - 1(2), BELGAUM. (RESPONDENT) APPLICANT BY : SHRI SHIVKUMAR SAHAPURKAR, CA. RESPONDENT BY : SHRI B. BA R THAKUR, LD. DR. DATE OF HEARING: 08/08/2014 DATE OF PRONOUNCEMENT: 08/08/2014 O R D E R PER: D.T.GARASIA (JM) THIS MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE FOR RECALLING THE ORDER DT.26.02.2014 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 S FILED BY THE ASSESSEE WHICH WERE FI XED FOR HEARING ON 26.02. 2014. THE AUTHORISED REPRESENTATIVE COULD NOT APPEAR ON THE TIME OF HEARING DATED 26.02.2014. THE ADJOURNMENT WAS SOUGHT BECAUSE THE AUTHORISED REPRESENTATIVE OF THE SOCIETY CA SHIVKUMAR SHAHAPURKAR WAS OUT OF STATION AND WAS UNDERGOING A MEDICAL CHECKUP FOR HIS SERIOUS AILMENTS OUTSIDE THE CITY. I RESPECTFULLY SUBMITTED THAT THE SAID HEARING ON 26.2.2014 WAS THE FIRST HEARING POSTED BY THE HONBLE BENCH OF ITAT, GOA. 2 . M A NOS. 12 & 13/PNJ/2014 THE NAVHIND MULTI - STATE CO - OP CREDIT SOCIETY LTD VS. ITO IT IS AGAIN RESPECTFULLY SUBMITTED THAT SINCE THE GROUNDS OF SEEKING AN ADJOURNMENT ARE PLAUSIBLE REASONS ON A MEDICAL EMERGENCY OF THE AUTHORISED REPRESENTATIVE FOR WHICH AN AFFIDAVIT WOULD BE FILED BY THE AUTHORISED REPRESENTATIVE. WE PRAY THAT THE HONBLE TRIBUNAL MAY KINDLY RECALL ITS ORDER DATED 26.02.2014 AND RESTORE THE APPEAL. 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, T HE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRO NOUNCEMENT IN THE OPEN COURT ON 08.08.2014. S D / - S D / - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 0 8 .08.2014. 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
