Shri Iqbal Ibrahim Narangi., Margao V. The Income Tax Officer, Ward-4, Margao., Margao

MA 7/PAN/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4816 (ITAT-PANAJI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-09-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 08-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMESH S MUTAGAR
• Assessee Lawyers: PRESENT IN PERSON
• Section: 63; 12; 10; 11

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 . 0 7 /PAN/2016 ( ITA NO . 217 /PNJ/2014 ) (ASST. YEAR S : 20 1 0 - 11 ) SHRI IQBAL IBRAHIM NARANGI, C/O AKHILA KARADIGUDD, H.NO. 576, FONSICA BOTICA, RAVORA, NAVELIM, SALCETE, GOA VS. IT O , WARD - 4 , MARGAO - GOA . PAN NO. AFPPN 6839 L (APPELLANT) (RESPONDENT) ASSESSEE BY : PRESENT IN PERSON . 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 N.S. SAINI , ACCOUNTANT MEMBER THIS IS A MISC. APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO S . 217 / PNJ/ 201 4 , DATED 19 / 1 2/2014 FOR THE ASSESSMENT YEAR 2010 - 11 . 2. SHRI IQBAL IBRAHIM NARANGI - A SSESSEE , PRESENT IN PERSON , AND SHRI RAMESH S. MUTAGAR, DEPARTMENTAL REPRESENTATIVE REPRESENTED ON BEHALF OF T HE REVENUE . 3 . IT WAS SUBMITTED BY THE ASSESSEE THAT WHEN THE T R IBUNAL HAD POSTE D THE APPEAL FOR HEARING ON 09/12/2014, HE WAS ATTENDING HIS SON , WHO WAS SUFFERING FROM CANCER AND HAS SUBSEQUENTLY EXPIRED AND CONSE QUENTLY HE WAS UNABLE TO REPRESENT HIS CASE. IT WAS THE SUBMISSION THAT T H E O R D E R O F T H E T R I B U N A L M A Y B E R E C A L L E D A N D T H E 2 MA NO. 0 7 /P A N/201 6 ASSESSEE M A Y B E G R A N T E D OPPORTUNITY O F B E I N G H E A R D I N V I E W O F T H E R U L E 2 5 O F T H E ITAT R U L E S , 1 9 6 3 . 4 . I N R E P L Y , DEPARTMENTAL REPRESENTATIVE D I D N O T R A I S E A N Y S E R I O U S O B J E C T I O N . 5 . WE HAVE CONSIDERED THE SUBMISSIONS . A S T H E ASSESSEE H A S SHOWN S U F F I C I E N T C A U S E F O R N O N - A P P E A R A N C E O N T H E D A T E O F H E A R I N G A N D I N V I E W O F T H E P R O V I S I O N S O F R U L E 2 5 O F T H E ITAT R U L E S 1 9 6 3 , W H E R E I N T H E W O R D U S E D I S S H A L L , H E N C E , T H E O R D E R O F T H E T R I B U N A L I N I T A N O . 2 1 7 / P N J / 2 0 1 4 D A T E D 1 9 / 1 2 / 2 0 1 4 S T A N D S R E C A L L E D A N D T H E A P P E A L I S RESTORED T O I T S O R I G I N A L S T A T U S . T H E A P P E A L I S N O W P O S T E D F O R H E A R I N G O N 1 9 / 1 0 / 2 0 1 6 . B O T H T H E P A R T I E S H A V E B E E N I N F O R M E D I N O P E N C O U R T , N O N O T I C E W O U L D B E S E R V E D . 6 . IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE STANDS A L L O W E D . ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE HEARING ON FRIDAY , THE 1 6 TH DAY OF SEPTEMBER , 201 6 AT GOA . S D / - S D / - (GEORGE MATHAN ) (N.S.SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 1 6 TH SEPTEMBER , 201 6 . VR/ - COPY TO: 1 . THE ASSESSEE. SHRI IQBAL IBRAHIM NARANGI, C/O AKHILA KARADIGUDD, H.NO. 576, FONSICA BOTICA, RAVORA, NAVELIM, SALCETE, GOA . 2 . THE REVENUE. IT O , WARD - 4 , M A R G A O - G O A . 3 . THE CIT, P A N A J I - G O A . 4 . THE CIT(A), P A N A J I G O A . 5 . THE D.R . 6 . GUARD FILE. BY ORDER