Jai Bharat Co-Op. Society Ltd., Belgaum V. Income-Tax Officer (1) (2), Belgaum

MA 5/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2176 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-07-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 19-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT K
• Assessee Lawyers: SUNIL D KALBURGI

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. 05 /PNJ/2014 (ARISING OUT OF ITA NO. 39 1 /PNJ/2013) (ASSESSMENT YEAR - 2009 - 10 ) JAI BHARAT CO - OPERATIVE SOCIETY LTD. AT. POST, MACHE, TAL & DIST: BELGAUM - 590014 PAN:AAAAJI024G (APPLICANT) VS. THE INCOME TAX OFFICER WARD - 1(2), BELGAUM. (RESPONDENT) APPLICANT BY : SH RI SUNIL D. KALBURGI, A DV. RESPONDENT BY : SHRI NISHANT K. DR. DATE OF HEARING: 04/07 /2014 DATE OF PRONOUNCEMENT: 04/07 /2014 O R D E R PER: D.T.GARASIA (JM) THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DT.26.2 .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 C ONTENDED THAT THE SAID APPEAL FILED BY THE ASSESSEE WHICH WAS FIXED FOR HEARING ON 26.02.2014. THE CLAIMED RELATED VERIFICATION OF BYE LAWS OF THE SOCIETY WHICH IS IN KANADA LANGUAGE AND WERE GIVEN FOR TRANSLATION IN TO ENGLISH TO BE SUBMITTED TO THE TRIBU NAL. THE WORK WAS IN PROGRESS AND HENCE A SHORT ADJOURNMENT OF 7 DAYS WAS SOUGHT THROUGH OUR COUNSEL TO ENABLE US TO SUBMIT PAPER BOOK. THE ACCOUNTANT OF OUR SOCIETY WAS SUPPOSED TO APPEAR 2 . MA NO. 05/PNJ/2014 (A.Y.2009 - 10 ) OUT OF ITA NO. 391 /PNJ/2013 ON 26.02.2014 AD SUBMIT THESE FACTS. HOWEVER DUE TO OBSTACLE AND DE LAY IN TRANSPORT WHILE TRAVELLING FROM BELGAUM TO PANAJI HE COULD NOT REACH ON TIME. WE RESPECTFULLY SUBMIT THAT NON - APPEARANCE ON THE DATE OF HEARING WAS DUE TO CIRCUMSTANCES BEYOND THE CONTROL OF THE ASSESSEE AND WAS NOT INTENTIONAL. WE PRAY THAT THE HON BLE BENCH ACCEDES TO OUR SUBMISSION AND REQUEST THAT THE APPEAL MAY BE RE - FIXED FOR HEARING. 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. REGISTR Y 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 04 .07 .2014. SD/ - SD/ - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 04 .07.2014. P.S. - *PK* COPY TO: ( 1 ) AP PELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER