SHRI MANOJ ANAND,DELHI V. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI

MA 26/PAN/2023

AI Insights

The case involves a miscellaneous application (MA) filed by the assessee, Manoj Anand, against the order of the Income Tax Appellate Tribunal which had dismissed his appeal due to non-appearance. The assessee argued that he had filed an adjournment application prior to the hearing date, requesting a postponement to October 2023, which was not considered. The respondent supported the original order of dismissal. After considering the submissions, the Tribunal decided to recall the earlier order and reschedule the hearing to ensure justice.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313966 (ITAT-PANAJI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Assessment Year: 2011-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SATISH.M.

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GD PADMAHSHALI, ACCOUNTANT MEMBER M.A. No. 26/PAN/2023 (Arising out of ITA No.09/PAN/2022 A.Y.2011-12) Manoj Anand, T-5,Second Floor, Green Park,Main, New Delhi-110016. Vs. ACIT, Central Circle, Pundalik Niwas, RuedeQurom, Panaji, Goa-403001. PAN No. : AGLPA4142L Applicant .. Respondent Applicant by : Shri.Narcinva Lotlikar.AR Respondent by : Shri.Satish.M. CIT-DR Date of Hearing 11.04.2025 Date of Pronouncement 05.05.2025 O R D E R PER PAVAN KUMAR GADALE JM: The assesse has filed the miscellaneous application (MA) in ITA No.09/PAN/2022 for the A.Y.2011-12 seeking recall of the Honble Tribunal order dated 21- 09-2023. 2 M.A. No. 26/ PAN/2023 (A.Y.: 2011-12) 2. At the time of hearing, the Ld.AR submitted that the assesse has received the notice of hearing for the first time appeal posted on 5-09-2023 and the assessee has has filed the adjournment application on 01-09-2023 with the Registry ITAT Panaji requesting for posting of the appeal in the month of October2023. Whereas the Hon’ble Tribunal has dismissed the assesse appeal as non appeared on the date of hearing vide order dated 21-09- 2023. Further the Ld.AR mentioned that there is no wanton act on part of the assesse for non appearance, whereas the adjournment application was filed much before the date of hearing.Further the Ld.AR prayed for one more opportunity of hearing be provided to the assessee and the order be recalled. Per Contra, the Ld. DR supported the order of the Honble Tribunal. 3. We have heard rival submissions and considered the facts, circumstances, adjournment application filed by the assessee and submissions of the Ld.AR and are of the opinion that the assessee should be provided one more opportunity of hearing. Accordingly to meet the ends of justice, we recall the Hon’ble Tribunal order dated 21.09.2023 and direct 3 M.A. No. 26/ PAN/2023 (A.Y.: 2011-12) the registry to post the appeal for hearing on 21-05- 2025 and inform the parties. We order accordingly. 4. In the result, the miscellaneous application filed by the assessee is allowed. Order pronounced in the open court on 05.05.2025. Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 05/05/2025 आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Applicant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / The CIT(A) 4. आयकर आयुƅ(अपील) / Concerned CIT 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सȑािपत Ůित //Truecopy // ( Asst. Registrar) ITAT,Panaji 4 M.A. No. 26/ PAN/2023 (A.Y.: 2011-12) Date Initial 1. Draft dictated on PS 2. Draft placed before author PS 3. Draft proposed & placed before the second member PS 4. Draft discussed/approved by Second Member. PS 5. Approved Draft comes to the Sr.PS/PS PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed 1. Other Member… on "