Sri. Laxmi Credit Souhard Sah. Ltd., Belgaum V. Income-Tax Officer Ward (1), Belgaum

MA 7/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2178 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 30-05-2014
• Assessment Year: 2010-2011
• Appeal Filed On: 20-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT K LD
• Assessee Lawyers: SUNIL D KALBURGI
• Keywords: Opportunity of being heard

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. 07/PNJ/2014 (ARISING OUT OF ITA NO. 326/PNJ/2013) (ASSESSMENT YEAR - 2010 - 11) SRI LAXMI CREDIT SOUHARD SAHAKARI LIMITED. 521, MAIN ROAD, AT/POST: MANJARI, TAL: CHIKODI, DIST: - BELGAUM. PAN:AAAAJI024G(APPLICANT) VS. THE INCOME TAX OFFICER WARD - 1, NIPANI , BELGAUM. (RESPONDENT) APPLICANT BY : SHRI SUNIL D. KALBURGI, ADV. RESPONDENT BY : SHRI NISHANT K. , LD. 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.27 .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 CONTENDED THAT THE SAID APPEAL FILED BY THE ASSESSEE WHICH WAS FIXED FOR HEARING ON 27.02.2014. THE ASSESSEE WAS REQUESTED FOR AN ADJOURNMENT BY ADJOURNMENT APPLICATION, THEY DID NOT APPEAR PHYSICALLY. THE ADJOURNMENT WAS REQUESTED BECAUSE OUR COUNSEL HAD TO FILE ENGLISH TRANSLATION OF BYE - LAWS OF OUR SOCIETY WHICH WAS NOT READILY AVAILABLE AND THE COUNSEL WAS NOT WELL. HE WAS SICK. 2 . MA NO. 07/PNJ/2014 (A.Y.2010 - 11 ) OUT OF ITA NO. 326 /PNJ/2013 THAT IN THE ADJOURNMENT APPLICATION, P ETITIONER HAD PRAYED FOR THE GRANT OF TIME TO COLLECT DOCUMENTS AND HE COULD NOT APPEAR IN PERSON. THAT HONBLE BENCH DISMISSED THE APPEAL FILED STATING THERE BEING NO PLAUSIBLE REASONS. AS OUR APPEAL STANDS DISMISSED FOR NON GRANT OF ADJOURNMENT, WE HER E BY KINDLY REQUEST YOU TO GRANT US ONE MORE OPPORTUNITY OF BEING HEARD ON MERITS. THE PETITIONER THEREFORE HEREBY PRAYS FOR ALLOWING THIS MISCELLANEOUS PETITION AND RESTORATION OF APPEAL IN RESPECT OF THE ORDER OF THE HONBLE BENCH DATED 27.02.2014. IN THE INTEREST OF EQUITY, SOCIAL JUSTICE AND INTENTION OF LEGISLATION. 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. REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCEMENT 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 ) APPELLANT ( 2 ) RESP ONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER