The Commissioner of Income Tax, Panaji., Panaji V. Mr. Francis Crasto, Mapusa., Mapusa

MA 51/PAN/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4814 (ITAT-PANAJI)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 26-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH S MUTAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI N.S. SAINI , HONBLE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, HONBLE JUDICIAL MEMBER M.A.NO. 5 1 /PAN/201 5 ( ITA NO. 55 /PN J /201 3 ) (ASST. YEAR : 2008 - 09 ) C IT, PANAJI - GOA . VS. MR. FRANCIS CRASTO, H.NO. 63, GAONSA WADDO, MAPUSA GOA. PAN NO. AEZPC 6375 F (APPELLANT) (RESPONDENT) M.A.NO. 52/PAN/2015 ( ITA NO. 56 /PN J /201 3) (ASST. YEAR : 2008 - 09 ) C IT, PANAJI - GOA. VS. MR S . NELLY CRASTO, H.NO. 63, GAONSA WADDO, MAPUSA GOA. PAN NO. AE O PC 6 041 B (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI SHAM J. KAMAT CA WITH SHRI CHINMAY S. KAMAT - CA DEPARTMENT BY : SHRI RAMESH S. MUTAGAR - DR DATE OF HEARING : 1 6 / 0 9 /201 6 . DATE OF PRONOUNCEMENT : 1 6 / 0 9 /201 6 . O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER TH E S E MISC. APPLICATION S FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 55 & 56 / PNJ/ 2013 , DATED 0 8/06/2015. 2 MA NO. 51 & 52/PAN/2015 2. SHRI SHAM J. KAMAT, CA ALONG WITH SHRI CHINMAY S. KAMAT, CA REPRESENTED ON BEHALF OF THE ASSESSEE AND SHRI RAMESH S. MUTAGAR, DEPARTMENTAL REPRESENTATIVE REPRESENTED ON BEHALF OF THE REVENUE. 3 . AT THE TIME OF HEARING, DEPARTMENTAL REPRESENTATIVE WAS UNABLE TO POINT OUT ANY SPECIFIC ERROR APPARENT FROM THE ORDER OF THE TRIBUNAL. O N A SPECIFIC QUERY TO POINT OUT ANY SPECIFIC ERROR IN THE ORDER OF THE TRIBUNAL, THE DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THERE WAS NONE. 4 . IN REPLY, AUTHORIZED REPR ESENTATIVE OF THE ASSESSEE VEHEMENTLY SUPPORTED THE ORDER THE TRIBUNAL. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS THE REVENUE IS UNABLE TO POINT OUT ANY SPECIFIC ERROR IN THE ORDER OF THE TRIBUNAL AND THE MISC. APPLICATION S ARE ONLY FOR RECONSIDERING OF THE FACTS AS MENTIONED IN THE ORD E R OF THE TRIBUNA L , THE MISC. APPLICATION S FILED BY THE REVENUE STAND DISMISSED. 6. IN THE RESULT, THE MISC. APPLICATION S FILED BY THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE COURT AT T HE CLOSE OF THE HEARING ON FRIDAY , THE 1 6 TH DAY OF SEPTEMBER , 201 6 AT GOA . S D / - S D / - (N.S.SAINI) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 6 TH SEPTEMBER , 201 6 . VR/ - 3 MA NO. 51 & 52/PAN/2015 COPY TO: 1 . THE ASSESSEE. A) MR. FRANCIS CRASTO, H.NO. 63, GAONSA WADDO, MAPUSA GOA. B) MRS. NELLY CRASTO, H.NO. 63, GAONSA WADDO, MAPUSA GOA. 2 . THE REVENUE. CIT, PANAJI - GOA . 3 . THE CIT, PANAJI - GOA . 4 . THE CIT(A) , 5 . THE D.R . 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI