Smt Bertha D'Costa, Cavelossim, Goa V. Income Tax Officer, Ward -2, Margao

MA 4/PAN/2023

AI Insights

The case involves twin miscellaneous applications filed by Shri Julio D'costa and Smt. Bertha D'costa under section 254(2) of the Income Tax Act, 1961, seeking to recall a previous tribunal order that partly allowed their main appeals for statistical purposes. The assessees argued that they had requested an adjournment only during the last opportunity of hearing, which led to the tribunal's earlier decision. The Departmental Representative did not effectively rebut these claims. Consequently, the tribunal decided to recall the earlier order and scheduled the cases for a fresh hearing to ensure complete justice.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136990 (ITAT-PANAJI)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Next Hearing Date: 12-10-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 09-03-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI ‘SMC’ BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAL P. RIPOTE, ACCOUNTANT MEMBER M.A.No.03/PAN./2023 Arising out of ITA.No.158/PAN./2019 - Assessment Year 2015-16 Shri Julio D’costa, H.No.337, Mobor, Cavelossim, Salcete, Goa PIN – 403 731 PAN AEWPD6709F vs., The Income Tax Officer, Ward-2, Income Tax Office, Pioneer Blessing Building, Margao, Goa. PIN – 403 601. (Applicant/Appellant) (Respondent) M.A.No.04/PAN./2023 Arising out of ITA.No.159/PAN./2019 - Assessment Year 2015-16 Smt. Bertha D’costa, H.No.337, Mobor, Cavelossim, Salcete, Goa PIN – 403 731 PAN AEWPD6748N vs., The Income Tax Officer, Ward-2, Income Tax Office, Pioneer Blessing Building, Margao, Goa. PIN – 403 601. (Applicant/Appellant) (Respondent) For Assessees : Shri P.K. Bansal For Revenue : Shri Badrinath Yamaji Chavan Date of Hearing : 13.10.2023 Date of Pronouncement : 31.10.2023 ORDER PER STABEER SINGH GODARA, J.M. : These twin assessee’s as many miscellaneous applications M.A.Nos.03 & 04/PAN./2023; filed u/s.254(2) of the Income Tax Act, 1961 [in short “the Act”] seek to recall the tribunal’s common order dated 25.01.2023 partly allowing 2 MA.Nos.03 & 04/PAN./2023 these twin assessees’ main appeals ITA.Nos.158 & 159/PAN./ 2019, for statistical purposes respectively. Heard both the parties. Case file perused. 2. Learned counsel representing assessees’ reiterated their identical pleadings that they had sought for an adjournment only in the last opportunity of hearing in these main appeals and therefore, the impugned order needs to be recalled. 3. Learned DR representing the department could hardly rebut all these averments. 4. We have heard the submissions of both the parties and find merit in the submissions of the assessee and observe that larger interest of justice would be met if these twin assessees’ cases are heard afresh on merits so as to do complete justice between the parties. Our common order dated 25.01.2023 stood recalled. The registry is directed to post both these cases for hearing afresh as per rules. 5. These assessee’s twin miscellaneous applications are allowed in above terms. A copy of this common order be placed in the respective case files. 3 MA.Nos.03 & 04/PAN./2023 Order pronounced in the open Court on 31.10.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 31 st October, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The CIT(A) concerned 4. The CIT concerned 4. D.R. ITAT, Panaji “SMC” Bench, Panaji. 5. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.