Amritsar Improvememt Trust, Amritsar. V. The Asstt .Commissioner of Income Tax, Amritsar.

MA 112/ASR/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2741 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 20-03-2015
• Assessment Year: 2010-2011
• Appeal Filed On: 12-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NOS. 111& 112 (ASR)/2014 [IN I.T.A. NO. 91 & 92 (ASR)/2014] ASSESSMENT YEAR: 2008-09 & 2010- 2011 PAN: AAJFA4492K M/S. AMRITSAR IMPROVEMENT TRUST OF C-BLOCK, RANJIT AVENUE, AMRITSAR. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-V, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. SALIL KAPOOR, ADV. RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 20.03.2015 DATE OF PRONOUNCEMENT: 23.03.2015 ORDER PER B.P. JAIN, A.M. 1. THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS AP PLICATIONS FOR RECALLING OF THE ORDER DATED 23.04.2014, WHEREBY TH IS BENCH HAD DISMISSED THE APPEALS OF THE ASSESSEE, I.E., I.T.A. NOS. 91 & 92 (ASR)/2014, FOR THE ASSESSMENT YEARS: 2008-09 & 2010-2011 AGAINST THE O RDER DATED 12.12.2013, PASSED BY THE LD. CIT(A)-AMRITSAR, IN L IMINE FOR NON- RECTIFICATION OF THE DEFECTS POINTED OUT BY THE REG ISTRY VIDE DEFECT MEMO DATED 27.03.2014. M.A. NO. 111& 112(ASR)/2014 [IN I.T.A. NOS. 91 & 92 (ASR)/2014] ASST .YEARS: 2008-09 & 2010 - 20 11 2 2. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMIT TED THAT NO SUCH DEFECT MEMO/NOTICE WAS RECEIVED BY THE ASSESSEE FROM THE R EGISTRY. IT IS NOT ENTERED IN THE DAK RECEIPT REGISTER. MOREOVER, MOST OF THE STAFF OF THE ASSESSEE WAS ON ELECTION DUTY IN THE MONTH OF APRIL 2014 AND IT MAY BE POSSIBLE THAT NOTICE IS RECEIVED BY THE SOME JUNIOR STAFF MEMBER BUT IT IS NOT BROUGHT TO THE NOTICE OF THE MANAGEMENT. THE APPLIC ANT IS VERY MUCH INTERESTED IN PROSECUTING THE ABOVE MATTER AND WAS PREVENTED BY SUFFICIENT CAUSE FOR NOT RECTIFYING THE DEFECTS POINTED OUT BY THE REGISTRY. THE NON- REMOVAL OF DEFECTS POINTED BY THE ABOVE SAID DEFECT MEMO IS NOT INTENTIONAL AS THE ASSESSEE WAS NOT AWARE OF ANY DEFECT POINTED OUT BY THE REGISTRY IN FILING OF THE AFORESAID APPEAL BY THE ASSESSEE. THE AFFIDAVIT OF THE CHAIRMAN IS ENCLOSED HEREWITH. 3. THE ASSESSEE IS FILING THE FRESH AND CORRE CTED FORM NO.36 AND THE CORRECT FEE CHALLAN, AFTER REMOVING THE DEFECTS AS POINTED OUT IN THE ORDER OF ITAT. THE COPY OF SAID FORM NO.36 AND THE FEE CHALL AN IS ENCLOSED HEREWITH AND THE SAME KINDLY BE TAKEN ON RECORD. 4. IT MAY BE SUBMITTED THAT ASSESSEE HAS ALSO N OT RECEIVED ANY NOTICE FOR HEARING FIXING THE DATE OF HEARING AS 23.04.201 4. MOREOVER A PREJUDICE HAS BEEN CAUSED TO THE ASSESSEE AS THE APPEAL HAS B EEN DISMISSED IN LIMINE. M.A. NO. 111& 112(ASR)/2014 [IN I.T.A. NOS. 91 & 92 (ASR)/2014] ASST .YEARS: 2008-09 & 2010 - 20 11 3 5. IN VIEW OF THE ABOVE, IT IS HEREBY REQUESTED THAT THE IMPUGNED ORDER MAY BE RECALLED AND A DATE OF HEARING MAY KINDLY BE FIXED. THE ASSESSEE HAS A GOOD CASE ON MERITS. 6. THE DEFECTS POINTED OUT BY THE REGISTRY IN TH E APPEAL HAVE BEEN REMOVED, THEREFORE, THE ORDER DATED 23.04.2014, MAY BE RECALLED AND THE APPEAL MAY BE HEARD ON MERIT. 7. ON THE OTHER HAND, LEARNED DR HAS NO OBJECTION ON THE REQUEST OF LEARNED COUNSEL FOR THE ASSESSEE. 8. AFTER HEARING BOTH THE PARTIES AND GOING THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICA TION AS WELL AS THE RECORDS, WE ARE OF THE VIEW THAT THE ASSESSEE HAS RECTIFIED THE DEFECT AS POINTED OUT BY THE REGISTRY VIDE DEFECT MEMO AND HAS EXPLAINED REA SONABLE AND SUFFICIENT CAUSE FOR RECALLING OF THE ORDER DATED 23.04.2014. THEREFORE, IN THE INTEREST OF JUSTICE, ORDER DATED 23.04.2014 DESERVES TO BE R ECALLED. ACCORDINGLY, WE RECALL THE ORDER DATED 23.04.2014 AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL NO. 91& 92 (ASR)/2014, FOR THE A.YS. 2008-09 & 2010-11, FOR HEARING ON 19.05.2015. THERE IS NO NEED TO ISSUE NO TICE TO THE PARTY AS THE NEXT DATE OF HEARING OF THE MAIN APPEAL HAS BEEN PR ONOUNCED IN THE OPEN COURT. M.A. NO. 111& 112(ASR)/2014 [IN I.T.A. NOS. 91 & 92 (ASR)/2014] ASST .YEARS: 2008-09 & 2010 - 20 11 4 9. IN THE RESULT, THE BOTH MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED . 10. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH, 2015. SD/- SD/- (A.D. JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23 RD MARCH, 2015. /PK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S. AMRITSAR IMPROVEMENT TRUST OF C-BLOCK, RANJIT AVENUE, AMRITSAR. 2. THE ACIT, CIRCLE-V, AMRITSAR. 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.