Digamber Shankar Naik, Karwar V. ITO, Ward - 2, Karwar

MA 2/PAN/2023

AI Insights

The case involves Mr. Digambar Shankar Naik, the applicant, who filed twin miscellaneous applications under section 254(2) of the Income Tax Act, 1961, seeking to recall the Tribunal's ex-parte order that dismissed his appeals for the assessment years 2011-2012 & 2012-2013. The dismissal was initially due to the non-appearance of the assessee. The assessee's representative explained that the non-appearance was due to a sudden illness and a cataract surgery he underwent shortly before the hearing date, which was prescribed by his doctor to have complete bed rest for at least 15 days. The Tribunal, after considering the circumstances and the submissions, decided to recall the earlier order and reschedule the appeals for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136847 (ITAT-PANAJI)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 04-01-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER M.A.Nos.1 & 2/PAN./2023 Arising out of ITA.Nos.281 & 296/PAN./2019 Assessment Years 2011-2012 & 2012-2013 Mr. Digambar Shankar Naik, Near Nagnath Temple, Nandangadde, Karwar Karnataka. PIN 581 304 PAN ACCPN8569M vs., The Income Tax Officer, Ward – 2, Karwar, Karnataka – 581 304. (Applicant) (Respondent) For Assessee : Shri P.K. Bansal For Revenue : Shri N. Srikanth Date of Hearing : 11.08.2023 Date of Pronouncement : 14.08.2023 ORDER PER SATBEER SINGH GODARA, J.M. : These assessee’s twin miscellaneous applications filed u/sec.254(2) of the Income Tax Act, 1961 (in short "the Act") seeks to recall/recall the tribunal’s ex-parte common order dated 21.11.2022 dismissing his as many main appeals ITA.Nos.281 & 296/PAN./2019; respectively. Heard both the parties at length. Case files perused. 2. Learned authorised representative appearing for the assessee stated that due to sudden illness and diagnose of cataract LE, he had been operated for the same on 17.11.2022. And that the 2 MA.Nos.1 &2/PAN./2023 doctor prescribed complete bed rest to him atleast for 15 days, resulting in his non-appearance before the tribunal on the date of hearing. He prayed that the order of the tribunal dated 21.11.2022 may please be recalled in the substantial interest of justice. 3. We have heard the submissions of both the parties and find merit in the submissions of the assessee and observe that he was prevented by sufficient cause in not appearing before the tribunal at the time of hearing. We, therefore, recall our ex-parte order dated 21.11.2022 and direct the Registry to fix both of his appeals ITA.Nos.281 & 296/PAN./2019 afresh as per rules. Ordered accordingly. 4. These assessee’s twin miscellaneous applications are allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 14.08.2023. Sd/- Sd/- [G.D. PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 10 th August, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The CIT(A), Mangaluru. . 4. The Pr. CIT, Mangalore. 5. D.R. ITAT, Panaji Bench, Panaji 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.