Mahatma Gandhi Co-op. Credit Society Ltd., Belgaum V. Income Tax Officer, Ward-1, Nipani

MA 19/PAN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2721 (ITAT-PANAJI)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 23-01-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 12-05-2014
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ,PANAJI BENCH, PANAJI [BEFORE SHRI P. K. BANSAL, AM & SHRI D.T GARASIA, JM] MISCELLANEOUS APPLICATION NO. 19 /PNJ/2014 [ARISING OUT OF ITA NO . 231 /PNJ/201 3 AY2010 - 11 ] MAHATMA GANDHI CO - OP SOCIET Y LTD VS. I.T.O, WARD - 1, NIPANI PAN: AA AAM2240H ( APP LICANT ) ( RESPONDENT ) FOR THE APP LICANT : SHRI P.DINESH, ADVOCATE, LD.AR FOR THE RESPONDENT : SHRI R.DURAI PANDIAN, LD. DR DATE OF HEARING: 23 - 01 - 2015 DATE OF PRONOUNCEMENT: 23 - 01 - 2015 ORDER PER SHRI D.T GARASIA, JM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE AGAINST THE EX - PARTE ORDER DATED 2 7 - 02 - 2014 OF THE TRIBUNAL PASSED IN ITA NO . 231 /PNJ/2013 FOR THE ASSESSMENT YEAR 2010 - 11 . 2. BY TH IS MISC. APPLICATION FILED U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE SAID EX - PARTE ORDER OF THE TRIBUNAL. 3. AT THE TIME OF HEARING BEFORE US , IT WAS SUBMITTED B Y THE LEARNED AR FOR THE ASSESSEE THAT THE TRIBUNAL HAS PASSED AN EXPARTE ORDER BY REJECTING THE ASSESSEES REQUEST STATING THAT THE LD. COUNSEL OF THE ASSESSEE HAD ALREADY EXPRESSED HIS INABILITY TO ATTEND THE TRIBUNAL ON THE SAID DATE OF HEARING FOR SOM E REASONS . HOWEVER, THE LD.AR OF THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON 2 7 - 02 - 2014 DUE TO SOME REASONS . IT WAS THE FURTHER SUBMISSION THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS REPORTED IN THE CASES OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) , 255 ITR 467(A P ) AND 265 ITR 252 HAS DISMISSED THE APPEAL OF THE ASSESSEE BEING NON - APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE SUBMISSION BY HIM THAT THERE WAS SUFFICIENT REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON TH E DATE OF HEARING. FINALLY, HE PRAYED BEFORE US THAT THE SAID ORDER BE RECALLED BY ALLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 4 . IN REPLY, THE LEARNED DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE . 5 . HEARING THE RIVAL SUBMISSION S OF BOTH THE FACTS AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, W E FIND THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) , ESTATE OF LATE TUKJIRAO HOLKAR VS.CWT MISC. APPLICATION NO . 19 /PNJ/14 [ITA NO. 231 /PNJ/201 3 ] MAHATMA GANDHI CO - OP SOC.LTD 2 REPORTED IN 223 ITR 480(M.P) , 255 ITR 467(A .P ) AND 265 ITR 252 HAS PASSED AN EX - PARTE ORDER BEING NON - APPEARANCE ON THE SAID DATE OF HEARING. WE FURTHER FIND THAT THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. WE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER DATED 2 7 - 02 - 2014 OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON NORMAL DATE OF HEARING BY ISSUING THE NOTICES TO THE RESPECTIVE PARTIES. 6 . IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESS EEE STAND S ALLOWED ORDER IS PRONOUNCED IN THE OPEN COURT ON 23 - 01 - 2015 SD/ - SD/ - ( P. K. BANSAL ) ( D.T GARASIA ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23 - 01 - 201 5 **PRADIP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. A PP LICANT 2 RESPONDENT 3. THE CIT(A) CONCERNED 4. 5. THE CIT CONCERNED THE D . R 6. GUARD FILE TRUE COPY, BY ORDER ASSTT. REGISTRAR