Shri Shivanand N. Hattiholi., Belgaum V. Dy. Commissioner of Income Tax, Circle-2, Belgaum., Belgaum

MA 31/PAN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2722 (ITAT-PANAJI)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2015
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 23-01-2015
• Assessment Year: misc
• Appeal Filed On: 05-09-2014
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ,PANAJI BENCH, PANAJI [BEFORE SHRI P. K. BANSAL, AM & SHRI D.T GARASIA, JM] MISCELLANEOUS APPLICATION NO. 3 1 /PNJ/2014 [ARISING OUT OF ITA NO 105/PNJ/2013 B.P 1.4.86 TO 10.7.96 ] SHRI SHIVANAND N .HATTIHOLI VS. THE DCIT, CIR - 2, BELGAUM PAN: AA JPH6636 ( APP LICANT ) ( RESPONDENT ) FOR THE APP LICANT : SHRI P.DINESH, ADVOCATE, LD.AR FOR THE RESPONDENT : SHRI R.DURAI PANDIAN, LD .DR DATE OF HEARING: 23 - 01 - 2015 DATE OF PRONOUNCEMENT: 23 - 01 - 2015 ORDER PER SHRI D.T GARASIA, JM THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE AGAINST THE EX - PARTE ORDER DATED 2 7 - 02 - 2014 OF THE TRIBUNAL PASSED IN ITA NO . 105/PNJ/2013 FOR THE BLOCK PERIOD 1.4.86 TO 10.7.96 . 2. BY TH IS MISC. APPLICATION FILED U/S. 254(2) OF THE ACT THE ASSESSEE WANTS TO RECALL THE SAID EX - PARTE ORDER OF THE TRIBUNAL. 3. AT THE TIME OF HEARING BEFORE US , IT WAS SUBMITTED BY THE LEARNED AR FOR THE ASSESSEE THAT THE TRIBUNAL HAS PASSED AN EXPARTE ORDER BY REJECTING THE ASSESSEES ADJOURNMENT PETITION FILED STATING THAT FOR SOME REASONS THE CASE GOT ADJOURNED HOWEVER, THE LD.AR OF THE ASSESSEE COULD NOT APPEAR BEFORE THE TRIBUNAL ON 2 7 - 02 - 2014 DUE TO SOME REASONS . HE ALSO SUBMITTED THAT THE ASSESSEE HAS FILED A PAPER BOOK ON EARLIER DATE OF HEARING TO PROVE THE HON'BLE COURT AS TO HOW THE IMPUGNED ORDER IS NOT SUSTAINABLE IN THE EYE OF LAW AND NOW THE ASSESSEE IS WILLING TO ARGU E ON THE SAID CASE ON ANY DATE. IT WAS THE FURTHER SUBMISSION THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS REPORTED IN THE CASES OF CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) , 255 ITR 467(A P ) AND 265 ITR 252 HAS DISMISSED THE APPEAL OF THE ASSESSEE BEING NON - APPEARANCE ON THE SAID DATE OF HEARING. IT WAS THE SUBMISSION BY HIM THAT THERE WAS SUFFICIENT REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. FINALLY, HE PRAYED BEFORE US THAT THE SAID ORDER BE RECALLED BY A LLOWING TH IS MISC. APPLICATION FILED BY THE ASSESSEE. 4 . IN REPLY, THE LEARNED DR HAS OPPOSED THE MISC. APPLICATION FILED BY THE ASSESSEE . 5 . HEARING THE RIVAL SUBMISSIONS OF BOTH THE FACTS AND LOOKING TO THE FACTS AND CIRCUMSTANCES OF THE CASE, W E FIND THAT THE TRIBUNAL BY FOLLOWING THE DECISIONS IN THE CASES OF MISC. APPLICATION NO .31/PNJ/14 [ITA NO.105/PNJ/201 3 ] SRI SHIVANAND B.HATTIHOLI 2 CIT VS. MULTIPLAN (I) LTD REPORTED IN 38 ITD 320(DEL) , 255 ITR 467(A P ) AND 265 ITR 252 HAS PASSED AN EX - PARTE ORDER BEING NON - APPEARANCE ON THE SAID DATE OF HEARING. WE FURT HER FIND THAT THERE WAS REASONABLE CAUSE OF THE ASSESSEE IN NOT APPEARING ON THE DATE OF HEARING. WE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, RECALL THE SAID ORDER DATED 2 7 - 02 - 2014 OF THE TRIBUNAL. REGISTRY IS DIRECTED TO FIX THE CASE ON NORMAL DATE O F HEARING BY ISSUING THE NOTICES TO THE RESPECTIVE PARTIES. 6 . IN THE RESULT, THE MISC. APPLICATION FILED BY THE ASSESSEEE STAND S ALLOWED ORDER IS PRONOUNCED IN THE OPEN COURT ON 23 - 01 - 2015 SD/ - SD/ - ( P. K. BANSAL ) ( D.T GARASIA ) ACCOU NTANT MEMBER JUDICIAL MEMBER DATED : 23 - 01 - 2015 **PRADIP (SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. A PP LICANT 2 RESPONDENT 3. THE CIT(A) CONCERNED 4. 5. THE CIT CON CERNED THE D . R 6. GUARD FILE TRUE COPY, BY ORDER ASSTT. REGISTRAR