Sri Santoshchand Chopra., Belgaum V. The Income Tax Officer, Ward-1 (3), Belagavi., Belgaum

MA 46/PAN/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4580 (ITAT-PANAJI)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-07-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 11-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R N SIDDHAPPAJI LD
• Assessee Lawyers: V G GURUNATHAN

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 46 /PAN/2015 : (ASST. YEAR : 2008 - 09 ) (ARISING OUT OF ITA 246 /PNJ/2014 ) SRI SANTHOSHCHAND CHOPRA , VS. IT O , WARD 1 (3) , PROP: M/S VANDANA TRADERS , BELGAUM. APMC YARD, SAUNDATTI, DISTRICT BELGAUM. PAN : ACHPC6826H (APPELLANT) (RESPONDENT) APPELL ANT BY : SHRI V. G. GURUNATHAN, ADV RESPONDE NT BY : SHRI R. N. SIDDHAPPAJI, LD. DR DATE OF HEARING : 29 /07/2016 DATE OF ORDER : 29 /07/2016 O R D E R PER GEORGE MATHAN - AM : THI S IS THE MA FILED BY THE ASSESSEE AGAINST THE ORDER OF T HE TRIBUNAL IN ITA NO. 246 /PAN/2014 DATED 18/06/2015 FOR THE A.Y. 2008 - 09 . SHRI R. N. SIDDHAPPA LD. DR REPRESENTED ON BEHALF OF THE REVENUE AND SHRI V. K. GURUNATHAN ADVOCATE REPRESENTED ON BEHALF OF THE ASSESSEE. IT WAS SUBMITTED BY THE LD. A R THAT THE GROUND RELATING TO THE DELAY IN SUBMISSION OF FORM 15 G WITHIN THE DUE DATE TO THE OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX, PANAJI HAD NOT BEEN ADJUDICATED BY THE TRIBUNAL. IT WAS THE SUBMISSION THAT THE ORDER OF THE TRIBUNAL IS LIABLE TO BE RECALLED. IN REPLY THE LD. DR VEHEMENTL Y SUPPORTED THE ORDER OF THE TRIBUNAL. - 2 - WE HAVE CONSIDERED THE RIVAL SUBMISSION. A PERUSAL OF THE ORDER OF THE TRIBUNAL CLEARLY SHOWS THAT THE TRIBUNAL HAS RESTORED THE ISSUE OF THE DISALLOWANCE BY INVOK ING THE PROVISION OF SECTION 40 (A)(IA) TO THE FI LE OF THE AO FOR RE - ADJUDICATION. THIS BEING SO IT IS OPEN TO THE ASSESSEE TO RAISE ALL SUCH ISSUES BEFORE THE AO. THE ASSESSEE HAS NOT BEEN ABLE TO POINT OUT ANY SPECIFIC ERROR APPARENT FROM THE RECORD OF THE ORDER OF THE TRIBUNAL AND IN THE CIRCUMSTANCES MA FILED BY THE ASSESSEE STANDS DISMISSED. IN THE RE SULT THE MA FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 9 .07 .2016. SD/ - (NARENDRA S. SAINI) ACCOUNTANT MEMBER SD/ - (GEORGE MATHAN) JUDICIAL MEMBER PLACE : PANAJI - GOA DATED : 29 /07 /2016 *NANU * COPY TO: - ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) CONCERNED ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER ASSISTANT REGISTRAR ITAT, PANAJI BENCH, PANAJI