Mahantesh Urban Co-op Credit Society Ltd., Ramdurg V. ITO Ward - 1 Gokak, Gokak

MA 8/PAN/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1912 (ITAT-PANAJI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 31-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN
• Assessee Lawyers: SRIKRISHNA KELKAR

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. 08/PNJ/2014 (ARISING OUT OF ITA NO. 319 /PNJ/2013) (ASSESSMENT YEAR - 2010 - 11 ) THE MAHANTESH URABN CO - OPERATIVE CREDIT SOCIETY LTD., RAMDURG, DIST: BELGAUM. PAN: AAALT0215C (APPLICANT) VS. THE INCOME TAX OFFICER, WARD - 1, GOKAK. (RESPONDENT) APPLICANT BY : SHRI SRIKRISHNA KELKAR, RES PONDENT BY : SMT. SUMAN , DR DATE OF HEARING : 23/ 0 5 /2014 DATE OF PRONOUNCEMENT : 23/ 05 /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 TRIB UNAL . T HE 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 THEIR COUNSEL C.A . SHRIKRISHAN KELKAR HAD SOUGHT FOR AN ADJOURNMENT TO FILE ENGLISH TRANSLATION OF BYE - LAWS OF THE SOCIETY AS IT WAS NOT READILY AVAILABLE. THE APPEAL WAS DISMISS ED FOR NON GRANT OF ADJOURNMENT, THEREFORE, THE APPLICATION BE ALLOW ED AND THE CASE BE HEARD ON MERIT. THE LEARNED DR DID NOT OBJECT TO THE SAME. 2 . M.A. NO.08/PNJ/2014 (A.Y.2010 - 11) ARISING OUT OF ITA NO. 319/PNJ/2013 3 . WE HAVE HEARD THE RIVAL SUBMISSION AND CAREFULLY CONSIDER ED THE SAME . SINCE THE APPEAL WAS DISMISSED EX PARTE, IN THE INTEREST OF JUSTICE AND FAIR PLAY , WE RECALL THE APPEAL . REG ISTRY 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 23.05.2014 . S D / - S D / - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 2 3 .5. 2014. P.S. - *PK* COPY TO: ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) ( 5 ) D.R ( 6 ) GUARD FILE TRUE COPY, BY ORDER