Shri Kalika Daivadnya Co-op. Credit Society, Belgaum V. ITO Ward 1 (1) Belgaum, Belgaum

MA 15/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2442 (ITAT-PANAJI)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Next Hearing Date: 08-08-2014
• Assessment Year: misc
• Appeal Filed On: 08-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B BARTHAKUR LD
• Assessee Lawyers: SHIVKUMAR SAHAPURKAR

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. 14 & 15/PNJ/2014 (ARISING OUT OF ITA NOS. 395 & 396 /PNJ/2013) (ASSESSMENT YEAR - 2009 - 10 & 2010 - 11 ) SHRI KALIKA DAIVADNYA CO - OPERATIVE CREDIT SOCIETY LTD. 1843/44, BAPAT GALLLI, BELGAUM PAN:AAAAS 41141 (APPLICANT) VS. THE INCOME TAX OFFICER WARD - 1(2), BELGAUM. (RESPONDENT) APPLICA NT BY : SHRI SHIVKUMAR SAHAPURKAR, C A. 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 APPLICATION S 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 CONTEN DED THAT THE SAID APPEALS FILED BY THE ASSESSEE WHICH WERE FIXED 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 SOC IETY 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. 14 & 15/PNJ/2014 SHRI KALIKA DAIVADNYA CO - OPERATIVE 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 HONB LE 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 TH E APPEAL. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION S FILED BY THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCE MENT 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