Matches Goa Pvtivate Ltd., Margao V. Dy. Commissioner of Income Tax, Central Circle., Panaji

MA 2/PAN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2863 (ITAT-PANAJI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 05-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B BALA KRISHNA LD
• Assessee Lawyers: MOHAN B PYATI
• Keywords: Assessment record

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 M.A. NOS. 2 TO 5/PNJ/2015 ( OUT OF ITA NOS. 8 TO 11/PNJ/2014 ) : (A. Y S 2002 - 03 TO 2005 - 06 ) MATCHES GOA PRIVATE LIMITED ANAND BHAVAN, OLD STATION ROAD, MARGAO, GOA ( APPLICANT) PAN : AABCM1094J VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, GOA. (RESPONDENT) APPLICANTS BY : MOHAN B. PYATI, CA RESPONDENT BY : B. BALA KRISHNA, LD. DR DATE OF HEARING : 13 / 02 /201 5 DATE OF ORDER : 13 / 02 /201 5 O R D E R PER BENCH : 1. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DT. 11.12.2014 PASSED BY THIS TRIBUNAL. THE TRIBUNAL HAD PASSED THE ORDER EX PARTE IN VIEW OF THE DECISION OF THE HON'BLE DELHI TRIBUNAL IN 38 ITD 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 FILED BY THE ASSESSEE WAS DISMISSED/DECIDED EX PARTE ON THE GROUND THAT THE ASSESSEE HAS DEFAULTED IN APPEARING BEFORE THE TRIBUNAL ON 11.12.2014 WHICH WAS THE DATE FIXED FOR HEARING OF THE APPEAL. THE ASSESSEE SUBM ITTED THAT ON 4.9.2014 THE HON'BLE TRIBUNAL ADJOURNED THE HEARING TO 11.12.2014 AS IT WANTED TO PERUSE THE ASSESSMENT RECORDS, THAT THE ASSESSEE HAS FILED PAPER BOOK ON 5.6.2014 AND HAD 2 M.A. NOS. 2 TO 5/PNJ/2015 (OUT OF ITA NOS. 8 TO 11/PNJ/2014) (A.YS - 2002 - 03 TO 2005 - 06) TAKEN ALL STEPS AND DUE DILIGENCE IN PROSECUTING THE APPEALS. THEREFO RE, THE APPEAL BE RESTORED TO THE FILE FOR HEARING AND DISPOSAL. 3. WE HEARD THE RIVAL SUBMISSIONS 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 DI RECTED TO FIX THE APPEAL IN THE DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 13/02/2015. SD/ - (D.T.GARASIA) JUDICIAL MEMBER SD/ - (P.K. BANSAL) ACCOUNTANT MEMBER PLACE : PANAJI / GOA DATED : 13 /02/ 201 5 *SSL* COPY TO : (1) APPLICANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER ,