The Bhagyodaya Multi-Purpose Co-op. Society Ltd., Belgaum V. Income Tax Officer, Ward-1(2), Belgaum

MA 32/PAN/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2865 (ITAT-PANAJI)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-02-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 10-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

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. 32 /PNJ/2014 (ARISING OUT OF ITA NO. 33 /PNJ/201 4 ) (ASSESSMENT YEAR - 2009 - 1 0) THE BHAGYODAYA CO - OPERATIVE CREDIT SOCIETY LTD, BALAJI BUILDING, MAHADEV ROAD KANGRALI KHURD, BELGAUM 590 010 PAN NO. AAAAT 4822 G (APPELLANT) VS. THE INCOME TAX OFFICER, WARD - 1(2), BELGAUM (RESPONDENT) APPLICANT B Y : S H RI SUNIL D. KALBURGI DEPARTMENT BY : SHRI B. BALAKRISHNA - D.R. DATE OF HEARING : 13 /02/2015. DATE OF PRONOUNCEMENT : 13 /02/2015. O R D E R PER: D.T.GARASIA (JM) THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DT.28 .05 .2014 PASSED BY THIS TRIBUNAL. THE TRIBUNAL HAS PASSED THE ORDER EX PARTE IN VIEW OF THE DECISION OF THE HONBLE DELHI TRIBUNAL IN 38ITD 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 HA S DEFAULTED IN APPEARING BEFORE THE TRIBUNAL ON 28 .0 5.2015 WHICH WAS THE DATE FIXED FOR HEARING OF THE APPEAL. THE ASSESSEE SUBMITTED THAT SECRETARY OF HIM WAS 2 . MA NO. 32 /PNJ/2014 (A.Y.200 9 - 1 0) OUT OF ITA NO. 33 /PNJ/201 4 SUPPOSED TO APPEAR ON THE DATE OF HEARING, H OWEVER , DUE TO GASTRIC TROUBLE IN TRAVELLING TO REACH PANAJI, HE COULD NOT REACH IN TIME. AN AFFIDAVIT IN THIS REGARD HAS BEEN FILED . IN THE ABOVE STATED CIRCUMSTANCES, WE P RAY THAT AFORESAID ORDER DATED 28 .05 .2014 DISMISSING THE APPEAL EX PARTE FOR DEFAULT OF OUR APPEARANCE ON THE SPECIFIED DATE, MAY BE RE CALLED AND THE APPEAL MAY BE RESTORED TO FILE FOR HEARING AND DISPOSAL ACCORDINGLY. 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 DUE COURSE . 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOU NCEMENT IN THE OPEN COURT ON 13 .0 2 .201 5 . S D / - S D / - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 13 .0 2 .201 5 . VR/ - COPY TO: ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) ( 5 ) D.R . ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI.