(Late) Sri Kochu Koshy,By L/H Sri Abeesh Koshy., Panaji V. Deputy Commissioner of Income Tax, Panaji

MA 26/PAN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3334 (ITAT-PANAJI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-06-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 14-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 27; 6; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, HON'BLE ACCOUNTANT MEMBER MA NOS. 24 TO 27/PNJ/2015 (OUT OF ITA N OS . 96 TO 99 /PNJ/201 4) : (A.Y S - 2006 - 07 TO 2009 - 10 ) (LATE) SRI KOCHU KOSHY BY L/H SRI ABEESH KOSHY, PROP. M/S. KOSHY ESTATE, OPP. MENEZES HOSPITAL, ALTINHO, PANAJI, GOA ( APPLICANT) PAN : AMMPK4071B VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, GOA. (RESPONDENT) APPLICANT BY : P. DINESH, ADV. REVENUE BY : MEHBOOB ALI KHAN, LD. DR DATE OF HEARING : 19/06/2015 DATE OF PRONOUNCEMENT : 19/06/2015 O R D E R PER GEORGE MATHAN : 1. THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE AGAINST THE ORDER OF THE COORDINATE BENCH OF THIS TRIBUNAL IN ITA NOS. 96 TO 99/PNJ/2014 DT. 15.1.2015. SHRI P. DINESH, ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE. THE REVENUE IS REPRESENTED BY SHRI MEHBOOB ALI KHAN, LD. DR. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS SUBMITTED AN AFFIDAVIT EXPLAINING THE REASONS WHY HE WAS UNABLE TO REPRESENT HIS APPEALS ON THE DATE OF HEARING. THE REVENUE DOES NOT DISPUTE THE AFFIDAVIT. CONSEQUENTLY, AS IT IS NOTICED THAT THE APPEALS HAVE BEEN DISPOSED OFF EX PARTE BY APPLYING THE DECISION IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR V. CWT REPORTED IN 223 2 MA NO S . 24 TO 27 /PNJ/2015 (A.Y S : 200 6 - 07 TO 2009 - 10 ) ITR 480 (M.P) AND THE DECISION IN THE CASE OF CIT V. MULTIPLAN INDIA LTD. REPORTED IN 38 ITD 320 (DEL) AND AS IT IS NOTICED THAT THE AFFIDAVIT FILE D BY THE ASSESSEE REMAINS UNOPPOSED, WE ARE OF THE VIEW THAT THE EX PARTE ORDER IN THE CASE OF THE ASSESSEE IS LIABLE TO BE RECALLED AND THE APPEALS OF THE ASSESSEE BE HEARD ON MERITS. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ST ANDS ALLOWED. THE EX PARTE ORDER OF THE TRIBUNAL IN ITA NO. 96 TO 99/PNJ/2014 DT. 15.1.2015 STANDS RECALLED AND THE APPEALS ARE RESTORED TO THEIR STATUS. THE REGISTRY IS DIRECTED TO POST THE APPEALS IN THE REGULAR COURSE FOR HEARING. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19/06/2015. S D / - (N.K. BILLAIYA) ACCOUNTANT MEMBER S D / - ( GEORGE MATHAN ) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 1 9 /06/ 201 5 *SSL* COPY TO : (1) APPLICANT (2) RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER , 3 MA NO S . 24 TO 27 /PNJ/2015 (A.Y S : 200 6 - 07 TO 2009 - 10 ) DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ORDER ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 19/06/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 19/06/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 19/06/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 19/06/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 19/06/2015 SR.PS 6. DATE OF PRONOUNCEMENT 19/06/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 19/06/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER 4 MA NO S . 24 TO 27 /PNJ/2015 (A.Y S : 200 6 - 07 TO 2009 - 10 )