M/s Essar Builders., Panaji V. The Deputy Commissioner of Income Tax, Central Circle, Panaji., Panaji

MA 2/PAN/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4372 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-04-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 28-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K MEHBOOB ALI KHAN
• Assessee Lawyers: SAMIR C ANVEKAR
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER MA NO S . 01 & 02 /P A N/201 6 (ASST. YEAR : 2008 - 09 & 200 9 - 1 0 ) M/S. ESAR BUILDERS, DEMPO TRADE CENTRE, TERRA FIRMA, UNIT NO. 201A/201B, 2 ND FLOOR , PATTO , PANAJI (GOA) VS. D CIT, CENTRAL CIRCLE, PANAJI - GOA PAN NO. AAAFE 4559 J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SAMIR C. ANVEKAR C A DEPARTMENT BY : SHRI K. MEHBOOB ALI KHAN - D R DATE OF HEARING : 26 / 0 4 /201 6 . DATE OF PRONOUNCEMENT : 26 / 0 4 /201 6 . O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER THESE ARE THE MISC. APPLICATIONS FILED BY THE ASSESSEE AGAINST THE ORDERS OF THIS TRIBUNAL DATED 20/01/2015 FOR THE ASSESSMENT YEAR S 2008 - 09 & 2009 - 10 IN ITA NOS. 31 & 32/PNJ/2014 & ITA NO. 61/PNJ/2014. 2. SHRI SAMIR C. ANVEKAR, CA REPRESENTED ON BEHALF O F THE ASSESSEE AND SHRI K. MEHBOOB ALI KHAN, DEPARTMENTAL REPRESENTATIVE REPRESENTED ON BEHALF OF THE REVENUE. 3 . IT WAS SUBMITTED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE THAT AS THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE WAS NOT WELL ON THE DATE OF HE A RING, HE COULD NOT APPEAR BEFORE THE TRIBUNAL . 2 MA NO S . 01 & 02 /P A N/201 6 H OWEVER , THE TRIBUNAL HAD PASSED EXPARTE ORDERS BY APPLYING MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320 (DEL.) AND DISMISSED THE ASSESSEES APPEALS . THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS ALSO FILED AN AFFIDAVIT IN SUPPORT OF HIS CLAIM. IT WAS THE PRAYER THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE ASSESSEE MAY BE GRANTED OPPORTUNITY OF BEING HEARD ON MERITS. 4 . IN REPLY, DEPARTMENTAL REPRESENTATIVE DID NOT RAISE ANY SERIOUS OBJECTIONS. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. THE AFFIDAVIT FILED BY THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE EXPLAINING THE REASONS FOR NOT APPEARING ON THE DATE OF HEARING , WHICH HAS RESULTED INTO EXPARTE ORDERS , HAVE NOT BEEN DISPROVED . CONSEQUENTLY, THE REASONS GIVEN BY THE AUTHORIZED REPRE SENTATIVE OF THE ASSESSEE STAND ACCEPTED AND THE ORDERS OF THIS TRIBUNAL DATED 20/01/2015 IN ITA NOS. 31 & 32/PNJ/2014 & ITA NO. 61/PNJ/2014 ARE RECALLED AND T HE APPEALS ARE RESTORED TO ITS ORIGINAL STATUS. THE APPEALS ARE POSTED FOR HEARING ON 10/05/2016. REGISTRY IS DIRECTED TO POST THE ABOVE APPEALS ON THE SAID DATE. AS THE DATE OF HEARING HAS BEEN PRONOUNCED IN THE OPEN COURT, NO NOTICE IS ISSUED TO THE PART IES. 6 . IN THE RESULT, MISC. APPLICATIONS FILED BY THE ASSESSEE STAND ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON TUESDAY , THE 26 TH DAY OF APRIL , 201 6 AT GOA . S D / - S D / - (N.S.SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH APRIL, 201 6 . VR/ - 3 MA NO S . 01 & 02 /P A N/201 6 COPY TO: 1 . THE ASSESSEE. 2 . THE REVENUE. 3 . THE CIT 4 . THE CIT(A) 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI .