Sri Chandrahas Shet., Honnavar V. Income Tax Officer, Ward-1, Karwar

MA 6/PAN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2862 (ITAT-PANAJI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 05-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B BALA KRISHNA LD
• Assessee Lawyers: SHAM J KAMAT

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 M.A. NO. 6/PNJ/2015 ( OUT OF ITA NO. 86/ PNJ/201 2 ) : (A. Y 2009 - 10 ) SRI CHANDRAHAS M. SHET, S/O LATE MANJUNATH SHET, JAGMATH ROAD, HONNAVAR PAN : AYQPS4966H ( APPLICANT) VS. INCOME TAX OFFICER , WARD - 1, KARWAR (RESPONDENT) APPLICANT BY : SHAM J. KAMAT, CA RESPONDENT BY : B. BALA KRISHNA, LD. DR DATE OF HEARING : 13 / 02 /201 5 DATE OF ORDER : 13 / 02 /201 5 O R D E R PER BENCH : 1. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DT. 24.12.2014 PASSED BY THIS TRIBUNAL. THE TRIBUNAL HAD PASSED THE ORDER EX PARTE IN VIEW OF THE DECISION OF THE HON'BLE DELHI TRIBUNAL IN 38 ITD 320 (DEL) IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE. 2. THE ASSESSEE CONTENDED THAT THE SAID APPEAL FILED BY THE ASSESSEE WAS DISMISSED/DECIDED EX PARTE ON THE GROUND THAT THE ASSESSEE HAS DEFAULTED IN APPEARING BEFORE THE TRIBUNAL ON 24.12.2014 WHICH WAS THE DATE FIXED FOR HEARING OF THE APPEAL. THE ASSESSEE SUBMITTED THAT THE ASSESSEES AUTHORIZED REPRESENTATIVE FELL SICK IN THE MONTH OF DECEMBER, 2014 WITH THROAT INFECTION WHICH PERSISTED AND HE WAS ADVISED ONE WEEKS REST BY HIS PHYSICIAN FROM 2 M.A. NO. 6 /PNJ/2015 (A.Y - 2009 - 10) (OUT OF ITA NO. 86 /PNJ/201 2) 22.12.2014 AND BECAUSE THIS WAS UNEXPECTED AND SUDDEN THE ASSESSEE WAS NEITHER AWARE ABOUT IT NOR IN A POSITION TO MAKE ALTERNATE ARRANGEMENT FOR HEARING. FURTHER, THE ASSESSEE IS FR OM HONNAVAR AND DUE TO ABSENCE OF COMMUNICATION WITH THE AR, WHO WAS SICK, NOBODY COULD ATTEND THE HEARING. THEREFORE, IT WAS PRAYED THAT THE APPEAL BE RESTORED TO THE FILE FOR HEARING AND DISPOSAL. 3. WE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDE RED THE SAME. SINCE THE APPEAL WAS DISMISSED EX PARTE , IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RECALL THE APPEAL. REGISTRY IS DIRECTED TO FIX THE APPEAL IN THE DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 13/02/2015. SD/ - (D.T.GARASIA) JUDICIAL MEMBER SD/ - (P.K. BANSAL) ACCOUNTANT MEMBER PLACE : PANAJI / GOA DATED : 13 /02/ 201 5 *SSL* COPY TO : (1) APPLICANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER ,