Sri Renukadevi Urban Co-op. Credit Society Ltd., Saundatti V. The Income Tax Officer, Ward-1 (3), Belgaum., Belgaum

MA 41/PAN/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4581 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 13-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R N SIDDAPPAJI LD
• Assessee Lawyers: ASHOK G MU DNUR

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. 41 /PAN /201 5 (ARISING OUT OF ITA NO S . 275,276&277 /PAN / 201 3) : (ASST. Y R S : 20 0 4 - 05, 2005 - 06 & 2006 - 07) SRI RENUKA URBAN CO - OPERATIVE CREDIT SOCIETY LTD., ANI AGASI ROAD, SAUNDATTI - 591126, KARNATAKA. PAN : AA A AL0403B ( APPELLANT) VS. THE INCOME TAX OFFICER , WARD - 1( 3 ), BELGAUM . (RESPONDENT) A PPELLANT BY : SHRI ASHOK G. MUDNUR , CA. RE SPONDENT BY : SHRI R.N. SIDDAPPAJI, LD. DR. D ATE OF HEARING : 2 9 / 0 7 /201 6 DATE OF ORDER : 2 9 / 0 7 /201 6 O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE T RIBUNAL IN ITA NO S . 275, 276 & 277 /PAN /201 3 FOR THE ASSESSMENT YEAR S 2004 - 05, 2005 - 06 & 2006 - 07 . 2 . SHRI D. E. ROBINSON , ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI R.N . SIDDAPPAJI, LD. DR , REPRESENTED ON BEHALF OF THE REVENUE . 3 . IN THE ASSESSEES MISCELLANEOUS APPLICATION , THE ASSESSEE HAS SUBMITTED THAT THE APPEALS OF THE ASSESSEE HAVE BEEN DISMISSED ON ACCO UNT OF NON - PROSECUTION. IT WAS A SUBMISSION THAT THE ASSESSEE HAS MOVED AN ADJOURNMENT APPLICATION ON THE DATE OF HEARING , WHEREIN IT WAS MENTIONED THAT THE ASSESSEE HAD TO COLLECT CERTAIN PAPERS FROM ITS HIGH COURT ADVOCATE FOR REPRESENTING THIS 2 MA NO. 41 / PAN/201 5 (ARISING OUT OF ITA NO S . 275,276&277 /PAN/201 3) (ASST. YR S: 2004 - 05, 2005 - 06 & 2006 - 07) APPEAL BEFORE THE TRIBUNAL. IT WAS A SUBMISSION THAT THE ADJOURNMENT WAS NOT GRAN TED AND THE APPEAL S W ERE DISPOSED OF. IT WAS A SUBMISSION THAT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE MAY BE ALLOWED AND THE ORDER OF THE TRIBUNAL RECALLED AND THE APPEAL HEARD ON MERITS . 4. IN REPLY, THE LD. D.R DID NOT RAISE ANY SERIOUS OBJ ECTION. 5. WE HAVE CONSIDERED THE SUBMISSIONS. ASSESSEE HAS ALSO FILED THE NECESSARY AFFIDAVITS TO EXPLAIN THE REASONS FOR NON - REPRESENTATION ON THE DATE OF HEARING. CONSEQUENTLY, THE EX - PARTE ORDER PASSED BY THE TRIBUNAL STANDS RECALLED AND THE APPEALS ARE POSTED FOR HEARING ON 04.10.2016. THE DATE IS INFORMED IN THE OPEN COURT. CONSEQUENTLY, NO NOTICE IS REQUIRED TO BE ISSUED ON EITHER SIDE. 6 . IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOW ED . 7 . ORDER PR ONOUNCED IN THE O PEN C OURT ON 29 . 0 7 .201 6 . SD/ - ( NARENDRA S. SAINI ) ACCO UNTANT ME MBER SD/ - ( GEORGE MATHAN ) A JUDICIAL M EMBER P LACE : PANAJI - GOA DATED : 29 / 0 7 /201 6 *A* 3 MA NO. 41 / PAN/201 5 (ARISING OUT OF ITA NO S . 275,276&277 /PAN/201 3) (ASST. YR S: 2004 - 05, 2005 - 06 & 2006 - 07) 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