Kittur Rani Channamma Memorial Committee & KRCRS School For Girls., Belgaum V. The Addl. Commissioner of Income Tax, Circle-1., Belgaum

MA 24/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2173 (ITAT-PANAJI)
• Duration Of Justice: 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 13-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. 24 /PNJ/2014 (ARISING OUT OF ITA NO. 269 /PNJ/2013) (ASSESSMENT YEAR - 2007 - 08) KITTUR RANI CHANNAMMA MEMORIAL COMMITTEE & KRCRS SCHOOL FOR GIRLS, KITTUR. 591115. TAL: BAILHONGAL, DIST: BELGAUM KARNATAKA STATE PAN:AAATK8054G (APPLICANT) VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELGAUM. (RESPONDENT) APPLICANT B Y : S H RI SANJAY MUDNUR , CA RESPOND ENT BY : SHRI NISHANT K. DR. DATE OF HEARING: 27/06 /2014 DATE OF PRONOUNCEMENT: 27/06 /2014 O R D E R PER: D.T.GARASIA (JM) THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DT.10.04 .2014 PASSED BY THIS TRIBUNAL. THE TRIBUNAL HAS PASSED THE ORDER EX PARTE IN VIEW OF THE DECISION OF THE HONBLE DELHI TRIBUNAL IN 38ITD 320 (DEL) IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE. 2. THE AS SESSEE CONTENDED THAT THE SAID APPEAL FILED BY THE ASSESSEE WAS DISMISSED /DECIDED EX PARTE ON THE GROUND THAT THE ASSESSEE HA S DEFAULTED IN APPEARING BEFORE THE TRIBUNAL ON 10.04.2014 WHICH WAS THE DATE FIXED FOR HEARING OF THE APPEAL. THE ASSESSEE SUBMITT ED THAT THE AUTHORISED REPRESENTATIVE C . A SANJAY S . MUD N UR, BEING RESERVE BANK EMPANELLED AUDITOR WAS OUT O F 2 . MA NO. 24 /PNJ/2014 (A.Y.2007 - 08) OUT OF ITA NO. 269 /PNJ/2013 STATION FOR STATUTORY BANK AUDITS TILL 10.04.2014. STATE BANK OF MYSORE, BRANCH BELGAUM & SIDDAPUR DIST: - UTTAR KANNADA, REPORTS WHEREOF WERE REQUIR ED TO BE SUBMITTED ON OR BEFORE 10 TH APRIL 2014, AND AS SUCH THE COUNSEL BEING AUDITORS OF THESE BANKS AND BEING APPOINTED BY RESERVE BANK OF INDIA WAS PREOCCUPIED WITH THESE AUDITS FROM 01.04.2014 TILL 10.04.2014 AND WAS DUTY BOUND TO COMPLETE THE AUDITS AS PER THE SCHEDULED TIME AND HENCE THE COUNSEL COULD NOT APPEAR ON THE DATE FIXED FOR HEARING, THEREFORE, DEFAULT HAS OCCURRED DUE TO THE REASONS AND CIRCUMSTANCES BEYOND OUR CONTROL. THE DEFAULT IN APPEARANCE WAS NOT WILFUL AND AN APPLICATION FOR ADJO URNMENT WAS FILED ON 03.04.2014 WHICH THE HONBLE TRIBUNAL HAS REJECTED. IN THE ABOVE STATED CIRCUMSTANCES, WE P RAY THAT AFORESAID ORDER DATED 10.04.2014 DISMISSING THE APPEAL/DECIDING THE APPEAL EX PARTE FOR DEFAULT OF OUR APPEARANCE ON THE SPECIFIED DATE, MAY BE REVOKED AND THE APPEAL RESTORED TO FILE FOR HEARING AND DISPOSAL ACCORDINGLY. 3. WE HAVE HEARD THE RIVAL SUBMISSION 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 DIRECTED TO FIX THE APPEAL ON 10.07.2014. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOU NCEMENT IN THE OPEN COURT ON 27.06 .2014. S D / - S D / - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 2 7 . 0 6 .2014. P.S. - *PK* 3 . MA NO. 24 /PNJ/2014 (A.Y.2007 - 08) OUT OF ITA NO. 269 /PNJ/2013 COPY TO: ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER