The Trustee, Shri Sampadanimath of Gokak, Belgaum V. Commissioner of Income Tax, Belgaum

MA 9/PAN/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 5399 (ITAT-PANAJI)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 13-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT K
• Assessee Lawyers: SURESH G SHOLLAPURMAH

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. 9 /PNJ/201 3 (OUT OF ITA NO. 56/PNJ/2012) THE TRUSTEE SHRI SAMPADANIMATH OF GOKAK GOKAK 591 307, DIST. BELGAUM PAN : AAITS2619B (APPLICANT) VS. COMMISSIONER OF INCOME TAX, FEROZ KHIMJIBHAI COMMERCIAL COMPLEX, OPP. CIVIL HOSPITAL, DR. AMBEDKAR ROAD, BELGAUM. (RESPONDENT) APPLICANT BY : SURESH G. SHOLLAPURMAH RESPONDENT BY : NISHANT K., DR DATE OF HEARING : 23/08/2013 DATE OF PRONOUNCEMENT : 23 /0 8 /2013 O R D E R PER D.T. GARASIA : 1. THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION ON THE GROUND THAT THE ASSESSEES APPEAL WAS DISMISSED ON THE GROUND THAT THE ASSESSEE DID NOT REMAIN PRESENT AND DID NOT FILE COPY OF THE TRUST DEED. NOW, THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATION AND HAS FILED THE COPY OF THE TRUST DEED. THEREFORE, HIS MISCELLANEOUS APPLICATION MAY BE ALLOWED AND THE CASE MAY BE DECIDED ON M ERIT. 2 MA NO. 9/PNJ/2013 (OUT OF ITA NO. 56/PNJ/2012) 2. HAVING HEARD BOTH THE PARTIES, IN THE INTEREST OF JUSTICE AND FAIR PLAY WE ALLOW THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. REGISTRY IS DIRECTED TO RE - FIX THE MATTER IN DUE COURSE. 3. ORDER PASSED IN THE OPEN COURT ON 23 /0 8 /2013 ITS ELF . SD/ - (P.K. BANSAL) ACCOUNTANT MEMBER SD/ - (D.T.GARASIA) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 23 /0 8 / 2013 *SSL* COPY TO : (1) APPLICANT (2) RESPONDENT (3) CIT, PANAJI (4) CIT(A), PANAJI (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER SR. P RIVATE S ECRETARY ITAT, PANAJI, GOA