The Income Tax Officer, Ward-1 (1), Panaji., Panaji V. Smt. Thelma Joaquim D' Souza., Panaji

MA 56/PAN/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3909 (ITAT-PANAJI)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-01-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 04-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITHAL Y POWAR
• Assessee Lawyers: PRASHANT GADEKAR LD

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. 55 /PNJ/201 5 : (ASST. Y R : 200 8 - 0 9 ) (ARISING OUT OF ITA NO.104/ PNJ/2015) INCOME TAX OFFICER , WARD 1(1) , PANAJI , GOA ( APPELLANT) AND VS. SHRI JOAQUIM DSOUZA, F - 1, PANORAMA APARTMENT, ALTINHO, PANAJI - GOA. PAN : A BWPD4941N . (RESPONDENT) MA NO. 56/PNJ/2015 : (ASST. YR : 2008 - 09) (ARISING OUT OF ITA NO.105/ PNJ/2015) INCOME TAX OFFICER , WARD 1(1) , PANAJI , GOA ( APPELLANT) VS. SMT. THELMA JOAQUIM DSOUZA, F - 1, PANORAMA APARTMENT, ALTINHO, PANAJI - GOA. PAN : ABWPD4940P. (RESPONDENT) A PPELLANT BY : SHRI PRASHANT GADEKAR, LD. DR. RE SPONDENT BY : SHRI VITHAL Y. POWAR, ADV. D ATE OF HEARING : 1 4 / 0 1 /201 6 DATE OF ORDER : 1 4 / 0 1 /201 6 O R D E R PER GEORGE MATHAN : THESE ARE TWO M ISCELLANEOUS A PPLICATIONS FILED BY THE REVENUE IN THE ORDER OF THE TRIBUNAL IN THE REVENUES APPEAL I N ITA NO S . 104&105 /PNJ/201 5 DATED 30 .0 7 .2015. 2 MA NOS. 55&56/ PNJ/2015 (ARISING OUT OF ITA NOS.104& 105/PNJ/2015) (ASST. YRS: 2008 - 09) 2 . SHRI PRASHANT GADEKAR, LD. DR REPRE SENTED ON BEHALF OF THE REVENUE AND SHRI VITHAL Y. POWAR, ADVOCATE , REPRESENTED ON BEHALF OF THE ASSESSEE. 3 . THE LD. DR SUBMITTED THAT THE TRIBUNAL HAD APPLIED CASE LAWS WHEN DECIDING THE ISSUE, WHEREAS THE LD. CIT(A) HAS DECIDED THE ISSUE BASED ON THE FACTS ALONE. IT WAS THE SUBMISSION THAT THE ORDER OF THE TRIBUNAL UPHOLDING THE ORDER OF THE CIT(A) BE RE - CONSI DERED. 4. IN REPLY THE LD. AR SUBMITTED THAT NO ERROR IN THE ORDER OF THE TRIBUNAL HAS BEEN POINTED OUT. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AT THE OUTSET THE PERUSAL OF THE MISCELLANEOUS APPLICATION SHOWS THAT THE REVENUE IS REQUES TING FOR RE - CONSIDERATION OF THE ORDER OF THE TRIBUNAL. NO MISTAKE APPARENT FROM THE RECORD HAS BEEN POINTED OUT IN THE ORDER OF THE TRIBUNAL. IN A MISCELLANEOUS APPLICATION , THE ORDER OF THE TRIBUNA L CANNOT BE RE - CONSIDERED OR REVI EWED. CONSEQUENTLY, THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE STANDS DISMISSED. 6. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE STANDS DISMISSED . 7 . ORDER PR ONOUNCED IN THE OPEN COURT ON 1 4 . 0 1 .201 6 . SD/ - ( NARENDRA S. SAINI ) ACCO UNTANT MEMBE R SD/ - ( GEORGE MATHAN) JUDICIAL MEMBER P LACE : PANAJI - GOA DATED : 1 4 / 0 1 /201 6 *A* 3 MA NOS. 55&56/ PNJ/2015 (ARISING OUT OF ITA NOS.104& 105/PNJ/2015) (ASST. YRS: 2008 - 09) 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