Mr. Shivangouda Murgeppa Patil., Belgaum V. Commissioner of Income tax, Belgaum

MA 8/PAN/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1003 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 03-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BANJUL BARTHAKUR
• Assessee Lawyers: S R KOKATE
• Keywords: Reasonable cause; Condonation of delay

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. 8 /PNJ/2013 (ARISING OUT OF ITA NO. 27/PNJ/2013) MR. SHIVANGOUDA MURAGEPPA PATIL , CIVIL CONTRACTOR, MATTIKOPPA BUILDING, P.B. ROAD, OPP. EXCISE OFFICE, BELGAUM PAN : AGLPP2153L (APPLICANT) VS. COMMISSIONER OF INCOME TAX, BELGAUM (RESPONDENT) APPLICANT BY : S.R. KOKATE RESPONDENT BY : BANJUL BARTHAKUR, DR DATE OF HEARING : 27/09/2013 DATE OF PRONOUNCEMENT : 27/09/2013 O R D E R PER BENCH : 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE ASSESSEE ON THE GROUND THAT HIS APPEAL WAS DISMISSED IN LIMINE ON THE GROUND THAT NO APPLICATION FOR CONDONATION OF DELAY WAS FILED. THE ASSESSEE HAS FILED AN AFFIDAVIT CONTAINING THE PETITION FOR CONDONATION OF DELAY ALONGWITH DOCTORS CERTIFICATE. THE ASSESSEE DUE TO HIS HEALTH WAS NOT ABLE TO FORWARD THE HEARING NOTICE TO THE TAX PRACTITIONER. THUS, AT THE TIM E OF HEARING NOBODY COULD APPEAR BEFORE THE TRIBUNAL. NOW, THE ASSESSEE WANTED TO FILE AN AFFIDAVIT FOR CONDONATION OF DELAY. HE WANTED THAT THE APPEAL BE DECIDED ON MERIT. ON THE OTHER HAND, THE LD. DR HAD NO OBJECTION. 2 MA NO. 8/PNJ/2013 (ARISING OUT OF ITA NO. 27/PNJ/2013) 2. HAVING HEARD BOTH THE PARTIE S, WE ARE OF THE VIEW THAT THE ASSESSEE HAD REASONABLE CAUSE FOR NOT APPEARING ON THE DATE OF HEARING. THEREFORE, IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RE - CALL OUR ORDER AND REGISTRY IS DIRECTED TO RE - FIX THE MATTER ON REGULAR HEARING IN THE DUE CO URSE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. 4. ORDER PRONOUNCED IN THE OPEN COURT ON 27/09/2013. SD/ - (P.K. BANSAL) ACCOUNTANT MEMBER SD/ - ( D.T.GARASIA) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 27/09/ 2013 *SSL* COPY TO : (1) APPLICANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT(A) CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER SR. P RIVATE S ECRETARY ITAT, PANAJI, GOA