The Bhagyodaya Multi-Purpose Co-Op. ... vs Assessee
- CitationITA No. 33/PNJ/2014)
Ratio decidendi
The rule this decision rests on
The Tribunal recalled its ex parte order dismissing the appeal for non-appearance, holding that where an appeal has been dismissed ex parte, the interests of justice and fair play warrant recalling it on the assessee's application so that the appeal may be restored and heard on its merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
The Bhagyodaya Co-operative Vs. The Income Tax Officer, Credit Society Ltd, Ward -1(2), Belgaum Balaji Building, Mahadev Road Kangrali Khurd, Belgaum 590 010
PAN No. AAAAT 4822 G (Appellant) (Respondent)
Applicant by : Shri Sunil D. Kalburgi Department By : Shri B. Balakrishna - D.R. Date of hearing : 13/02/2015. Date of pronouncement : 13/02/2015.
ORDER
PER: D.T.GARASIA (JM)
This Miscellaneous Application is filed by the assessee for recalling the order dt.28.05.2014 passed by this Tribunal. The Tribunal has passed the order ex parte in view of the decision of the Hon'ble Delhi Tribunal in 38ITD 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 appeal filed by the Assessee was dismissed/decided ex parte on the ground that the assessee has defaulted in appearing before the Tribunal on 28.05.2015 which was the date fixed for hearing of the appeal. The assessee submitted that secretary of him was
2. MA No. 32/PNJ/2014 (A.Y.2009-10) Out of ITA No. 33/PNJ/2014
supposed to appear on the date of hearing, however, due to gastric trouble in travelling to reach Panaji, he could not reach in time. An affidavit in this regard has been filed.
In the above stated circumstances, we pray that aforesaid order dated 28.05.2014 dismissing the appeal ex parte for default of our appearance on the specified date, may be recalled and the appeal may be restored to file for hearing and disposal accordingly.
3. We have heard the rival submission and carefully considered the same. Since the appeal was dismissed ex parte, in the interest of justice and fair play, we recall the appeal. Registry is directed to fix the appeal in due course .
4. In the result, the Miscellaneous Application filed by the Assessee stands allowed.
Order pronouncement in the open Court on 13.02.2015.
Sd/- sd/- (P.K. BANSAL) (D.T. GARASIA) Accountant Member Judicial Member Place : PANAJI / GOA Dated : 13.02.2015.
vr/- Copy to: (1) Appellant (2) Respondent (3) CIT concerned (4) CIT(A) (5) D.R. (6) Guard file
By order
Assistant Registrar I.T.A.T., Panaji.
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