V. V. Rani Prop;- M/s. Vivera Minerals, V. Asst. Commissioner of Income Tax, Central Circle-1, Belgaum

MA 26/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2439 (ITAT-PANAJI)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 08-08-2014
• Assessment Year: misc
• Appeal Filed On: 07-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B BARTHAKUR LD
• Assessee Lawyers: CHANNAPPA R NULVI

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 S. 25 & 26 /PNJ/2014 (ARISING OUT OF C. O. NO S. 57 & 58 /PNJ/2013) OUT OF ITA NOS. 305 & 306/PNJ/2013 (ASSESSMENT YEAR - 2007 - 08 & 2008 - 09 ) V.V. RAVI PROP: M/S VIVERA MINERALS NO. 491/A, SRINIVAS NILAYA JAIN COLONY, DAM ROAD OPP. RELIANCE PETROL PUMP HOSPET. PAN: ADHP V 8798 G (APPLICANT ) VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1 BELGAUM. (RESPONDENT) APPLICANT BY : SRI CHANNAPPA R. NULVI RESPONDENT BY : SMT. B. BARTHAKUR, LD. DR DATE OF HEARING: 08/08/2014 DATE OF PRONOUNCEMENT: 08 /08/2014 O R D E R PER: D.T.GARASIA (JM) THIS MISCELLANEOUS APPLICATION S ARE FILED BY THE ASSESSEE FOR R ECALLING THE ORDER DT.11.06.2014 PASSED BY THIS TRIBUNAL. THE TRIBUNAL HAS PASSED THE ORDER EX PARTE IN VIEW OF THE DECISION OF THE HONBLE DELHI TRIBUNAL IN 38 ITD 320 (DEL) IN THE CASE OF CIT VS. MULTIPLAN INDI A LTD. AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE. 2. THE ASSESSEE CONTENDED THAT THE SAID CROSS OB JECTION WAS DISMISSED FOR DEFAULT IN APPEARANCE. ON THE DAY OF HEARING ON 11.06.2014, THE COUNSEL, APPOINTED BY US WAS OUT OF STATION. HE WAS REQUESTED HIS JUNIORS TO FILE THE ADJOURNMENT LETTER, BUT HIS JUNIORS HAVE FORGOTTEN TO FILE THE ADJOURNMENT LETTER TO ADJOURN THE HEARING. THIS 2 . M.A. NOS. 25 & 26/PNJ/2014 V.V. RAVI VS. ACIT WAS HAPPENING ONLY WITH THE REASON OF FAILURE ON THE PART OF JUNIORS OF THE COUNSEL TO FILE AN ADJOURNMENT LETTER. SUCH FAILURE OF FILING THE ADJOURNMENT LETTER WAS NOT INTENTIONAL AND DUE TO INHERENT POWERS OF HUMAN BEING A FORGOTTEN. AS PER RULE 24 OF ITAT AND BOMABAY HIGH COURT JUDGMENT IN CASE OF BPCL VS. UNION OF INDIA & ORS, IN WRIT PETITION NO. 1740 OF 2013, THE APPELLANT PRAYS THE HONBLE BENCH TO RESTORE THE CROSS OBJECTION AND HEAR THE CASE ON MERIT. 3. WE HAVE HEARD THE RIVAL SUBMISSION AND CAREFULLY CONSIDERED THE SAME. SINCE THE APPEAL WAS DISMISSED EX PARTE, IN THE I NTEREST OF JUSTICE AND FAIR PLAY, WE RECALL THE APPEAL. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNC EMENT IN THE OPEN COURT ON 08 .08.20 14. S D / - S D / - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 8 .8.2014. P.S. - *PK* COPY TO: ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER