Income Tax Officer, Ward - 2, Margao V. Smt Kunda Shanu Pai Panandikar, Margao

MA 14/PAN/2022

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0914 (ITAT-PANAJI)
• Duration Of Justice: 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: WT(D)
• Next Hearing Date: 05-10-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 29-12-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: VINESH PIKALE
• Keywords: Tax effect

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 Nos.11 & 12/PAN/2022 (Arising out of ITA Nos.285 & 286/PAN/2019) वनधधारण िर्ा / Assessment Years : 2010-11 & 2011-12 Income Tax Officer, Ward – 2, Margao, Goa .......अपीलार्थी / Appellant बनाम / V/s. Shri Shanu Pai Panandikar (HUF), 2 nd Floor, Panandiker Chamber, M.L. Furtado Road, Margao, Goa – 403601 PAN : AAOHS6709J ......प्रत्यर्थी / Respondent विविध आिेदन सं. / MA No.13/PAN/2022 (Arising out of ITA No.287/PAN/2019) वनधधारण िर्ा / Assessment Year : 2011-12 Income Tax Officer, Ward – 2, Margao, Goa .......अपीलार्थी / Appellant बनाम / V/s. Shri Raj Shanu Pai Panandikar, H. No. 262, M.L. Furtado Road, Margao-Goa – 403601 PAN : AEDPP3758D ......प्रत्यर्थी / Respondent 2 MA Nos. 11 to 14/PAN/2022 विविध आिेदन सं. / MA No.14/PAN/2022 (Arising out of ITA No.288/PAN/2019) वनधधारण िर्ा / Assessment Year : 2011-12 Income Tax Officer, Ward – 2, Margao, Goa .......अपीलार्थी / Appellant बनाम / V/s. Smt. Kunda Shanu Pai Panandikar, 2 nd Floor, Panandiker Chamber, M.L. Furtado Road, Margao, Goa – 403601 PAN : AEOPS8917G ......प्रत्यर्थी / Respondent Assessee by : Shri Vinesh Pikale & Shri Vinod Totekar Revenue by : Shri N. Shrikanth सुनवाई की तारीख / Date of Hearing : 06-10-2023 घोषणा की तारीख / Date of Pronouncement : 09-10-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : The above said Miscellaneous Applications by the Revenue filed against the common order dated 17-06-2022 passed by the Tribunal in ITA Nos. 285 to 288/PAN/2019 for assessment years 2010-11 and 2011-12. 2. At the outset, we note that the Tribunal vide common order dated 17-06-2022 dismissed all the appeals of Revenue being low tax effect. Thereafter, the Revenue filed these Miscellaneous Applications seeking to recall the said orders by stating that the issue in all the appeals is covered by exception provide in Para 10(f) of Circular No. 3/2018. The ld. DR drew our attention to sanction for prosecution dated 06-03-2017 and also case 3 MA Nos. 11 to 14/PAN/2022 history before the Civil and Criminal Courts, Panaji. The ld. AR did not dispute the same. Therefore, taking into consideration the facts and circumstances of the case, submissions of ld. AR and ld. DR, we deem it proper to recall the common orders dated 17-06-2022 passed in ITA Nos. 285 to 288/PAN/2019 for assessment years 2010-11 and 2011-12 and restore the same to the file. The Registry is directed to fix all the appeals for hearing before the regular Bench and intimate the date of hearing to both the parties. 3. In the result, all the Miscellaneous Applications filed by the Revenue are allowed. Order pronounced in the open court on 09 th October, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 09 th October, 2023. रधव आदेश की प्रधतधलधप अग्रेधषत / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-1, Panaji. 4. The Pr. CIT, Panaji. 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