Shri kamleshwar Co-op. Credit Society Ltd., Belgaum V. Income Tax Officer Ward 1(2), Belgaum

MA 16/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2175 (ITAT-PANAJI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 05-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISANT K LD
• Assessee Lawyers: SUNIL D KALBURGI
• Keywords: Opportunity of being heard

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 NO. 16 /PNJ/2014 (ARISING OUT OF ITA NO. 266 /PNJ/2013) (ASSESSMENT YEAR - 2010 - 11) SHREE KALMESHWAR CO - OPERATIVE CREDIT SOCIETY LTD., B.K. KANGRALI, BELGAUM PAN: AAAJJ0083E (APPLICANT) VS. THE INCOME TAX OFFICER, WARD - 1 (2), BELGAUM (RESPONDENT) APPLICANT BY : SHRI SUNIL D. KALBURGI, ADV. RESPONDENT BY : SHRI NISANT K., LD. DR DATE OF HEARING : 06/06 /2014 DATE OF PRONOUNCEMENT : 06/06 /2014 O R D E R PER: D.T.GARASIA (JM) THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DT.2.04.2014 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 CONTE NDED THAT IN THE ADJOURNMENT APPLICATION, PETITIONER HAD REQUESTED FOR AN ADJOURNMENT VIDE LETTER. THE ADJOURNMENT WAS REQUESTED BECAUSE OUR COUNSEL HAD TO FILE THE ENGLISH TRANSLATION OF BYE - LAWS OF OUR SOCIETY W HICH WAS NOT READILY AVAILABLE. AS SUCH AS ADJOURNMENT WAS REQUESTED IN OUR CASE FOR FILING OF ENGLISH TRANSLATION OF BYE - LAWS AS INDICATED BY THE HONBLE BENCH IN OTHER CASES. AS OUR APPEAL STANDS DISMISSED FOR NON GRANT OF 2 . M.A NO. 16 /PNJ/2014,(A.Y. - 2010 - 11) ARISING OUT OF ITA NO. 266 /PNJ/2013 ADJOURNMENT, WE HERE BY KINDLY REQUEST YOU TO GRANT US ONE MOR E OPPORTUNITY OF BEING HEARD ON MERITS. 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 APP EAL IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCEMENT IN THE OPEN COURT ON 06.06 .2014. S D / - S D / - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 0 6 .06 .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