Shree Guru Teg Bahadur Gurudwara Educational Trust (Regd), Patran V. CIT, Patiala

MA 122/CHANDI/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2481 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-11-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 21-11-2014
• Assessment Year: misc
• Appeal Filed On: 10-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Assessee Lawyers: K P BAJAJ
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER MA NO. 122/CHD/2014 IN ITA NO. 417/CHD/2013 ASSESSMENT YEAR: SH. GURU TEG BAHADUR GURUDWARA VS. THE CIT, EDUCATIONAL TRUST(REGD) PATIALA PATRAN PAN NO. AAEAS6282K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI. K.P. BAJAJ RESPONDENT BY : SHRI. S.K. MITTAL DATE OF HEARING : 21/11/2014 DATE OF PRONOUNCEMENT : 21/11/2014 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 417/CHD/2013 THROUGH WHICH A SSESSEES APPEAL HAS BEEN DISMISSED IN-LIMINE 2. THE LD. COUNSEL REFERRED TO THE APPLICATION AND POINTED OUT THAT HEARING COULD NOT BE ATTENDED ON 28/05/2014 BECAUSE THE LD. COUNSEL FOR THE ASSESSEE SH. NEERAJ KUMAR JAIN HAS LOST HIS FATHER AND LATER ON HIS BROTHER MET WITH AN ACCIDENT AND HE WAS PRE OCCUPIED WITH THIS TRAGIC I SSUE. SINCE THE ORDER HAS BEEN PASSED IN LEMINE AGAINST THE ASSESSEE WITHOUT GIVIN G AN OPPORTUNITY THEREFORE, THE ORDER MAY BE RECALLED. 3. ON THE OTHER HAND LD. DR OPPOSED THE SUBMISSION S. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSION CAREFULL Y AND ARE SATISFIED THAT ASSESSEE HAD REASONABLE CAUSE FOR NOT APPEARING BEF ORE THE TRIBUNAL THEREFORE, 2 WE RECALL OUR ORDER IN ITA NO. 417/CHD/2013 BECAUSE THROUGH SAME THE APPEAL OF THE ASSESSEE IS DISMISSED IN LEMINE.. 5. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF T HE APPEAL ON 04/02/2015. ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF A S NO SEPARATE NOTICE WILL ISSUED. 6. IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21/11/20 14. SD/- SD/- (BHAVNESH SAINI) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 21 ST NOVEMBER , 2014 AG COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR