SMT VANDANA SAMEER MAJALI,BELGAVI V. INCOME TAX OFFICER, WARD - 2(1), BELGAVI

MA 1/PAN/2024

AI Insights

The case revolves around a miscellaneous application (MA) filed by Smt Vandana Majali concerning an earlier Income Tax Appeal (ITA No. 14/PAN/2022) for the assessment year 2011-12. The application sought rectification of a mistake in the Tribunal's order dated 5-10-2023, which had dismissed the assessee's appeal due to the absence of her Authorized Representative (AR) during the hearing. The Tribunal considered the circumstances presented, including affidavits from the assessee and her employee, Mr. Rajesh M Kshatriya, who attended the virtual hearing to inform about the AR's unavailability. The Tribunal, acknowledging the procedural oversight, decided to provide another opportunity for the assessee to present her case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 471237 (ITAT-PANAJI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Assessment Year: 2011-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIJULA UNIYAL.
• Keywords: Rectification of order

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. 1/PAN/2024 (Arising out of ITA No.14/PAN/2022 A.Y.2011-12) Smt Vandana Majali, H.No.189/B1/A, Shukrawar peth, Tilak Wadi, Belagavi-590006, Karnataka. Vs. I T O Ward1(2), Belagavi, Karnataka. PAN No. : APUPM1202K Applicant .. Respondent Applicant by : Shri.Omkar Godbole.AR Respondent by : Smt Rijula Uniyal.Sr.DR Date of Hearing 20.12.2024 Date of Pronouncement 30.12.2024 O R D E R PER PAVAN KUMAR GADALE JM: The assesse has filed the miscellaneous application (MA) in ITA No. 14/PAN/2022 for the A.Y.2011-12 2 M.A. No. 1/ PAN/2024 (A.Y.: 2011-12) seeking rectification of mistake apparent crept in the Honble Tribunal order dated 5-10-2023. 2. At the time of hearing, the Ld.AR submitted that on the date of hearing, since the Authorised Representative (AR) was travelling and was not available. The assessee has sent her employee Mr Rajesh M Kshatriya to appear in virtual hearing to convey the message of non availability of the Authorised Representative(AR) and whereas the Hon’ble Tribunal has dismissed the assessee appeal vide order dated 5-10-2023. Further the Ld.AR mentioned that there is no wanton act on part of the assesse and has filed the affidavit of the assessee and Mr Rajesh M Kshatriya. And 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, affidavit 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 5.10.2023 and direct the registry to post the appeal in the regular course 3 M.A. No. 1/ PAN/2024 (A.Y.: 2011-12) for hearing and issue notices to 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 30.12.2024. Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 30/12/2024 4 M.A. No. 1/ PAN/2024 (A.Y.: 2011-12) 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 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 n "