Sri Shri Kalmeshwar Co-op. Credit Society Ltd., Belgaum V. Income Tax Officer, Ward-1 (2), Belgaum., Belgaum

MA 33/PAN/2014

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4591 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-07-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 29-10-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANAND S MARATHE LD
• Assessee Lawyers: SANT O SH KUMAR D LATHE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI NARENDRA S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN , HONBLE JUDICIAL MEMBER M A NO. 33/PAN /201 4 (ARISING OUT OF ITA NO.266/PAN / 201 3 ) : (ASST. Y R : 2010 - 11 ) SRI KALMESHWAR CO - OPERATIVE CREDIT SOCIETY LTD., A/P B K KANGRALI, BELGAUM. PAN : AAAJS2317N ( APPELLANT) VS. INCOME TAX OFFICER, WARD - 1(2), BELGAUM. (RESPONDENT) A PPELLANT BY : SHRI SANTOSH KUMAR D. LATHE, CA . RE SPONDENT BY : SHRI ANAND S. MARATHE, LD. DR. D ATE OF HEARING : 22 / 0 7 /201 6 DATE OF ORDER : 22 / 0 7 /201 6 O R D E R PER NARENDRA S. SAINI : THIS IS A M ISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 266/PAN /201 3 DATED 22.08.2014 . 2 . SHRI SANTOSH KUMAR D. LATHE, C . A REPRE SENTED ON BEHALF OF THE ASSESSE E AND SHRI ANAND S. MARATHE, LD. DR., REPRESENTED ON BEHALF OF THE REVENUE . 3 . IT WAS SUBMITTED BY T HE LD. A R THAT WHILE DECIDING THE ISSUE IN RESPECT OF DEDUCTION U/S 80P(2)(A)(I) THE TRIBUNAL HAD NOT CONSIDERED THE AMENDED BYE - LAWS OF THE ASSESSE CO - OPERATIVE SOCIETY. IT WAS A SUBMISSION THAT THE ORDER OF THE TRIBUNAL WAS LIABLE TO BE RECALLED. 2 MA NO.33/ PAN/2014 (ARISING OUT OF ITA NO.266/PAN/2013 ) (ASST. YR: 2010 - 11 ) 4. IN REPLY THE LD. D R, VEHEMENTLY SUP PORTE D THE ORDER OF THE TRIBUNAL. IT WAS A SUBMISSION THAT NO SPECIFIC ERROR IS APPARENT FROM THE RECORD WHICH IS POINTED OUT. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT THE ASSESSE E IS UNABLE TO POINT OUT ANY SPECIFIC ERRO R APPARENT FROM THE ORDER OF THE TRIBUNAL. WE ARE OF THE VIEW THAT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSE IS ILL - CONCERNED AND C ONSEQUENTLY, THE SAME STANDS DISMISSED. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS DISMISSED . 7 . ORDER PR ONOUNCED IN THE OPEN COURT ON 22 . 0 7 .201 6 . SD/ - ( GEORGE MATHAN ) JUDI CIAL ME MBER SD/ - ( NARENDRA S. SAINI ) AACCOUNTANT M EMBER P LACE : PANAJI - GOA DATED : 22 / 0 7 /201 6 *A* COPY TO : ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) CONCERNED ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY O RDER ASSISTANT REGISTRAR ITAT, PANAJI BENCH, PANAJI