M/s. Goa State Infrastructure Devlopment Corp'n Ltd., Goa V. The Asstt. Commissioner of Income Tax,Ciecle-1(1)., Panaji

MA 22/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2172 (ITAT-PANAJI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-07-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT K

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. 22 /PNJ/2014 ( OUT OF ITA NO. 22 /PNJ/201 3 ) : (ASST. YEAR : 200 9 - 1 0 ) M/S. GOA STATE INFRASTRUCTURE DEVELOPMENT CORPORATION LTD. 7 TH FLOOR, EDC HOUSE, DR. ATMARAM BORKAR ROAD, PANAJI, GOA ( APPLICANT ) PAN : AACCG0256F VS. ASST. COMMISSIONER OF INCOME TAX , CIRCLE 1(1), PANAJI (RESPONDENT) APPLICANT BY : JITENDRA JAIN, ADV. RESPONDENT BY : NISHANT K., DR DATE OF HEARING : 18/07/2014 DATE OF PRONOUNCEMENT : 18/07/2014 O R D E R PER D.T. GARASIA : 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE AGAINST THE EX PARTE ORDER DISMISSING THE APPEAL FOR NON - PROSECUTION PASSED BY THIS TRIBUNAL DT. 27.2.2014. 2. THE LD. AR SUBMITTED THAT AFFIDAVIT OF SHRI ABHIJIT NERURKAR, EMPLOYEE OF THE ASSESSEE COMPANY STATING THE REASONS AND CIRCUMSTANCES COMPLETE LY BEYOND CONTROL FOR DELAY IN ATTENDING THE TRIBUNAL ON 27.2.2014, THE DATE OF HEARING HAS BEEN FILED AND THAT IT WAS THE FIRST AND ONLY DEFAULT OF THE APPLICANT BEFORE THE TRIBUNAL. FURTHER, THE LD. AR SUBMITTED THAT AS THE TRIBUNAL VIDE ITS ORDER DT. 8 .8.2013 HAD KEPT THE APPEAL IN ABEYANCE TILL CIT(A) PASSED A FRESH ORDER IN THE SET ASIDE PROCEEDINGS IN ITA NO. 69/PNJ/2013 IN RESPECT OF ORDER PASSED U/S 154, THE TRIBUNAL SHOULD NOT HAVE PASSED THE EX PARTE ORDER. THE LD. AR ALSO CITED THE DECISION OF THE JURISDICTION HIGH COURT IN THE CASE OF BHARAT 2 MA NO. 22/PNJ/2014 (OUT OF ITA NO. 22/PNJ/2013) (ASST. YEAR : 2009 - 10) PETROLEUM CORPORATION LTD. VS. ITAT (WRIT PETITION NO. 1740 OF 2013 DT. 23.10.2013) WHEREIN THE HON'BLE COURT HAS HELD THAT THE TRIBUNAL HAS NO POWER IN TERMS OF RULE 24 OF THE TRIBUNAL RULES TO DISMISS AN APPEAL FOR NON - PROSECUTION. 3. THE LD. DR RELIED ON THE ORDER OF THE CIT(A) DT. 20.11.2012 AND OPPOSED THE APPLICATION FILED BY THE ASSESSEE. 4. WE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. WE HAVE GONE THROUGH THE AFFIDAVIT OF SHRI ABHIJIT NERURKAR, EMPLOYEE OF THE ASSESSEE COMPANY FILED BY THE ASSESSEE STATING THE REASONS FOR DELAY IN APPEARANCE ON THE DATE OF HEARING. WE NOTED THAT VIDE ORDER DT. 8.8.2013 THIS TRIBUNAL HAD KEPT THE APPEAL IN ABEYANCE TILL CIT(A) PASSED A FRESH OR DER IN THE SET ASIDE PROCEEDINGS IN RESPECT OF ORDER PASSED U/S 154. WE FIND THAT THE ASSESSEE HAS DULY EXPLAINED THE REASON FOR NON - APPEARANCE. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY TO BOTH THE PARTIES, WE RECALL OUR ORDER DT. 27.2.2014 IN ITA NO. 22/ PNJ/2013 AND REGISTRY IS DIRECTED TO FIX THE APPEAL IN THE DUE COURSE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 6. ORDER PRONOUNCED IN THE OPEN COURT ON 18/07/2014. S D / - (P.K. BANSAL) ACCOUNTANT MEMBER S D / - (D.T.GARASIA) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 1 8 /07/ 201 4 *SSL* 3 MA NO. 22/PNJ/2014 (OUT OF ITA NO. 22/PNJ/2013) (ASST. YEAR : 2009 - 10) COPY TO : (1) APPLICANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT(A) (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER