M/s Goa Dourada Promotion Pvt. Ltd., Panaji V. Dy. Commissioner of Income Tax, Central Circle., Panaji

MA 9/PAN/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2869 (ITAT-PANAJI)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 16-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B BALA KRISHNA LD
• Assessee Lawyers: SHRINIWAS NAYAK

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. NOS. 9 & 10/PNJ/2015 ( OUT OF ITA NOS. 296 & 297/PNJ/2014 & 298 & 299/ PNJ/2014 ) : (A. Y S 2008 - 09 & 2009 - 10 ) M/S. GOA DOURADA PROMOTIONS PVT. LTD., ALFRAN PLAZA, L43 - 44, 4 TH FLOOR, M.G. ROAD, PANAJI, GOA. PAN : AAACG7068B ( APPLICANT) VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI (RESPONDENT) APPLICANTS BY : SHRINIWAS NAYAK, CA RESPONDENT BY : B. BALA KRISHNA, LD. DR DATE OF HEARING : 13 / 02 /201 5 DATE OF ORDER : 13 / 02 /201 5 O R D E R PER BENCH : 1. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE FOR RECALLING THE ORDER DT. 12.01.2015 PASSED BY THIS TRIBUNAL. THE TRIBUNAL HAD PASSED THE ORDER EX PARTE IN VIEW OF THE DECISION OF THE HON'BLE DELHI TRIBUNAL IN 38 ITD 320 (DEL) IN THE CASE OF CIT VS. MULTIPLAN INDIA LTD. AS NOBODY APPEARED ON BEHALF OF THE ASSESSEE. 2. THE ASSESSEE CONTENDED THAT THE SAID APPEALS FILED BY THE ASSESSEE WERE DISMISSED/DECIDED EX PARTE ON THE GROUND THAT THE ASSESSEE HAS DEFAULTED IN APPEARING BEFORE THE TRIBUNAL ON 12.01.2015 WHICH WAS THE DATE FIXED FOR HEARING OF THE APPEAL. THE ASSESSEE SU BMITTED THAT DUE TO SUDDEN ILL HEALTH, THE COUNSEL OF THE ASSESSEE, SHRI SHRINIVAS NAYAK COULD NOT ATTEND THE HEARING ON 2 M.A. NOS. 9 & 10 /PNJ/2015 (OUT OF ITA NOS. 296 & 297/PNJ 2014 & 298 & 299/ PNJ/2014) (A.YS - 200 8 - 0 9 & 200 9 - 1 0) 12.01.2015. THEREFORE, THE APPEALS BE RESTORED TO THE FILE FOR HEARING AND DISPOSAL. 3. WE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. SINCE THE APPEAL WAS DISMISSED EX PARTE , IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RECALL THE APPEALS. REGISTRY IS DIRECTED TO FIX THE APPEALS IN THE DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESS EE STANDS ALLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 13/02/2015. SD/ - (D.T.GARASIA) JUDICIAL MEMBER SD/ - (P.K. BANSAL) ACCOUNTANT MEMBER PLACE : PANAJI / GOA DATED : 13 /02/ 201 5 *SSL* COPY TO : (1) APPLICANT (2) RESPONDENT (3) CIT CONCERNED (4) CIT (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER ,