M/s. KPTCL Employees Co-op. Credit Society Ltd., Belgaum V. Income Tax Officer, Ward-1, Gokak., Gokak

MA 28/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2570 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 08-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT K
• Assessee Lawyers: SATEESH H NADAGOUDA

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. 28/PNJ/2014 (ARISING OUT OF ITA NO. 389/PNJ/2013) (ASSESSMENT YEAR - 2009 - 10) M/S. KPTCL EMPLOYEES CO - OPERATIVE CREDIT SOCIETY LIMITED, A/P: GHATAPRABHA TQ: GOKAK, DIST: BELGAUM. PAN:AAATK6706D (APPLICANT) VS. THE INCOME TAX OFFICER , WARD - 1, GOKAK - 591307 (RESPONDENT) APP LICANT BY : SHRI SATEESH H. NADAGOUDA , CA RESPONDENT BY : SHRI NISHANT K. DR. DATE OF HEARING: 17/10 /2014 DATE OF PRON OUNCEMENT: 17/10 /2014 O R D E R PER: D.T.GARASIA (JM) THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESS EE FOR RECALLING THE ORDER DT.07 .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 38 ITD 320 (DEL) IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE. 2. THE ASSESSEE CONTENDED THAT THE SAID APPEAL FILED BY THE ASSESSEE WAS DISMISSED/DECIDED EX PARTE ON THE GROUND THAT THE ASSESSEE HAS DEFAULTED IN APP EARING BEFORE THE TRIBUNAL ON 07 .04.2014 WHICH WAS THE DATE FIXED FOR HEARING OF THE APPEAL. THE ASSESSEE SUBMI TT ED THAT AS WE ARE CO - OPERATIVE CREDIT SOCIETY, WE WERE BUSY WITH THE YEAR END WORK ON THE DATE FIXED FOR HEARING. OUR AUTHORIZED REPRESENTATIVE MOVED AN APPLICATION FOR ADJOURNMENT OF THE CASE, AS HE WAS ALSO BUSY WITH THE BANK AUDIT ASSIGNMENTS. THE SCH EDULE FOR 2 . M.A NO.28 /PNJ/2014 (A.Y.2009 - 10) COMPLETION OF TWO BRANCHES WAS FIXED ON 11/04/2014 AND BOOKS AND STATEMENTS WERE MADE AVAILABLE ON 05/04/2014. HENCE, OUR AUTHORIZED REPRESENTATIVE COULD NOT ATTEND THE HEARING ON THE ABOVE DATE. WE APOLOGIZE FOR THE INCONVENIENCE CAUSED. 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 IN THE DUE COURSE . 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCEMENT IN THE OPEN COURT ON 17 . 10. 2014. S D / - S D / - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA D ATED : 1 7 . 1 0 .2014. P.S. - *PK* COPY TO: ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT C ONCERNED ( 4 ) CIT(A) ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER