Shri Shridhar Shantinath Patravali., Belgaum V. Income Tax Officer, Ward-2(1), Belgaum

MA 8/PAN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2868 (ITAT-PANAJI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 08-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

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/201 5 (ARISING OUT OF ITA NO. 399 /PNJ/201 3 ) (ASSESSMENT YEAR - 200 8 - 0 9 ) SRI SHRIDHAR SHANTINATH PATRAVALI, PROPRIETOR: ARIHANT TRANSPORT, NO 1012/A, 9 TH CROSS, BHAGYANAGAR, BELGAUM PAN:AIZPP0322K (APPELLANT) VS. THE INCOME TAX OFFICER, WARD - 2(1), BELGAUM. (RESPONDENT) APPLICANT B Y : S H RI PRAVEEN KUMAR ADV. DEPARTMENT BY : SHRI B. BALAKRISHNA - D.R. DATE OF HEARING : 13 /02/2015. DATE OF PRONOUNCEMENT : 13 /02/2015. O R D E R PER: D.T.GARASIA (JM) THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DT. 16 . 1 0 .2014 PASSED BY THIS TRIBUNAL. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE SAID APPEAL WAS DISPOSED OF BY THIS TRIBUNAL ON 16/10/2014 BY DEAL T WITH ALL THE GROUNDS EXCEPT GROUND NO. 2 . THEREFORE, HE PRAY S FOR RECALL ING THE ORDER TO ADJUDICATE GROUND NO.2. 2 . MA NO. 08 /PNJ/201 5 (A.Y.200 8 - 0 9 ) OUT OF ITA NO. 3 99/ PNJ/201 3 3. WE HAVE CONSIDERED THE SUBMISSION S OF LEARNED COUNSEL FOR THE ASSESSEE AND W E FIND THAT ONE OF THE GROUND I.E. GROUND NO.2 RAISED BY THE ASSESSEE IN I.T.A.NO. 399/PNJ/2013 HAS NOT BEEN DEALT WITH WHILE PASSING THE ORDER DUE TO OVERSIGHT , THERE HAPPENS TO BE A MISTAKE ON THE FACE OF THE RECORD. WE, THEREFORE , RECALL THE ORDER DATED 16/10/2014 FOR ADJUDICATION OF GROUND NO.2 ONLY . REGISTRY IS DIRECTED TO FIX THE APPEAL IN DUE COURSE . 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOU NCEMENT IN THE OPEN COURT ON 13 .0 2 .201 5 . SD/ - SD/ - ( P.K. BANSAL) (D.T. GARASIA) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 13 .0 2 .201 5 . VR/ - COPY TO: ( 1 ) APPELLANT ( 2 ) RESPONDENT ( 3 ) CIT CONCERNED ( 4 ) CIT(A) ( 5 ) D.R . ( 6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR I.T.A.T., PANAJI.