THE JAMBOTI MULTIPURPOSE CO-OPERATIVE SOCIETY LIMITED,BELGAUM V. PR. COMMISSIONER OF INCOME TAX, HUBBALI

MA 25/PAN/2023

AI Insights

The case involves The Jamboti Multipurpose Co-operative Society Ltd, which filed a miscellaneous application (MA) in relation to an earlier Income Tax Appeal (ITA No. 72/PAN/2023) for the assessment year 2018-19. The application sought rectification of a mistake in the Tribunal's order dated 18-12-2023, which had dismissed the assessee's appeal. The assessee argued that the Tribunal did not consider the jurisdictional Panaji bench orders on similar claims, and that the paper book was delivered to the Tribunal prior to the hearing, but was overlooked. The Departmental Representative supported the original order. The Tribunal, upon reviewing the submissions and evidence, decided to recall the earlier order and provide another opportunity for the assessee to present their case.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 32371 (ITAT-PANAJI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-12-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: WT(D)
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CAPTAIN PRADEEPARYA.CITDR
• 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. 25/PAN/2023 (Arising outof ITA No.72/PAN/2023 A.Y.2018-19) TheJambotiMultipurpose Co-operative Society Ltd, At post,Jamboti, Khanapur, Belgaum Karnataka-591113. Vs. Pr.CIT Hubli, Karnataka. PAN No. : AAAJT1994Q Applicant .. Respondent Applicant by : Shri.Pramod Vaidhya .AR Respondent by : Shri.Captain PradeepArya.CITDR 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. 72/PAN/2023 for the A.Y.2018-19 seeking rectification of mistake apparent crept in the Honble Tribunal order dated 18-12-2023. 2 M.A. No. 25/ PAN/2023 (A.Y.: 2018-19) 2. At the time of hearing, the Ld.AR submitted that the jurisdictional Panaji bench Tribunal orders on the similar claim in other cases contained in the paper book was not considered and the Hon’ble Tribunal through Virtual hearing has dismissed the assessee appeal vide order dated18-12-2023. Further the Ld.AR demonstrated that, the paper book was sent to the Honble Tribunal by speed post and was delivered on 13-11-2023 as per the proof of delivery receipts. 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 perused the material on record. Prima facie, the Hon’ble Tribunal has observed at Page 3 Para 4 at 23 rd line that “no order has been placed before us for consideration”. Whereas the paper book along with the orders was sent to the Honble Tribunal by speed post and was delivered on 13-11-2023. We considering the facts, circumstances and submissions of the Ld.AR 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 18.12.2023 and direct the registry to post the 3 M.A. No. 25/ PAN/2023 (A.Y.: 2018-19) appeal in the regular course 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. 25/ PAN/2023 (A.Y.: 2018-19) 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 "