Shri Durgadas K. Prabhushastri., Bicholim V. The Asst. Comm. Of Income-Tax. Circle-1(1), Panaji., Panaji

MA 27/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2632 (ITAT-PANAJI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-12-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 28-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJUNATH I PUJAR
• Section: 147; 148; 144

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. 27/PNJ/2014 (OUT OF CO NO. 59/PNJ/2013, ITA NO. 178/PNJ/2013) : (ASST. YEAR : 2007 - 08) DURGADAS K. PRABHU SHASTRI H. NO. 1828, DESAI NAGAR, SANQUELIM, BICHOLIM, GOA PAN : AHQPS4691G (APPL IC ANT) VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI, GOA. (RESPONDENT) APPLICANT BY : NONE REVENUE BY : MANJUNATH I. PUJAR, DR DATE OF HEARING : 1 2 /12/2014 DATE OF PRONOUNCEMENT : 1 2 /12/2014 O R D E R PER P.K. BANSAL 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL DT. 6.6.2014 IN C.O NO. 59/PNJ/2013 OUT OF ITA NO. 178/PNJ/2013) STATING THEREIN THAT THE ASSESSEE HA D TAKEN FOLLOWING EFFECTIVE GROUNDS OF APPEAL IN THE CROSS OBJECTION : 1. THE LEARNED CIT(A) ERRED IN LAW IN NOT ADJUDICATING THE GROUND THAT THE ASSESSING OFFICER ERRED IN LAW AND ON FACTS IN ASSUMING ASSESSMENT JURISDICTION. 2. THE LEARNED CIT(A) ERRED IN LAW IN NOT ADJUDICATING THE GROUND THAT THE ASSESSING OFFICER FURTHER ERRED IN LAW AND ON FACTS IN ASSUMING JURISDICTION U/S 148 AND CONSEQUENTLY THE ASS ESSMENT ORDER PASSED U/S 147 R.W.S. 144 IN BAD IN LAW. AND THAT A MISTAKE APPARENT ON RECORD HAD OCCURRED IN THE ORDER OF THE TRIBUNAL AS THE TRIBUNAL DID NOT DISPOSE OFF THESE GROUNDS . IN THE OTHER CROSS OBJECTIONS THE GROUNDS WERE DIFFERENT AND THE TR IBUNAL REMAINED UNDER THE 2 MA NO. 27/PNJ/2014 (A.Y : 2007 - 08) (OUT OF CO NO. 59/PNJ/2013, ITA N O . 178/PNJ/2013) IMPRESSION THAT THE ASSESSEES HAD TAKEN COMMON GROUNDS IN ALL THE CROSS OBJECTIONS FILED BY THE ASSESSEES. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. 3. AFTER HEARING THE LD. DR WE NOTED THAT THE GROUNDS TAKEN BY THE ASSESSEE IN C.O NO. 59/PNJ/2013 HAS NOT BEEN DISPOSED OFF BY THIS TRIBUNAL AND THEREFORE THERE HAPPENS TO BE MISTAKE APPARENT ON THE RECORD OF THE ORDER OF THIS TRIBUNAL. WE, THEREFORE, RECALL THE ORDER OF THIS TRIBUNAL DT. 6.6.2014 RELATING TO C.O NO. 59/PNJ/20 13 FOR THE LIMITED PURPOSE OF DISPOSING OFF THE AFORESAID TWO EFFECTIVE GROUNDS OF APPEAL. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 1 2 /12/2014. S D / - (D.T.GARASIA) JUDICIAL MEMBER S D / - (P.K. BANSAL) ACCOUNTANT MEMBER PLACE : PANAJI DATED : 1 2 /12/2014 *SSL* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT(A) CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER