D.L. Ashish Foundation Trust, Ahmedabad V. The ITO, (Exemptions) Ward-1, Ahmedabad

MA 148/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6967 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 22-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD [ CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO.148/AHD/2020 (IN ./IN ITA NO.1016/AHD/2018) ( /ASSESSMENT YEAR : 2013-14) D.L. ASHISH FOUNDATION TRUST, JATIN JANI, 64, ASOPALAV BUNGALOWS NR.VISHWA BHARTI SCHOOL THALTEJ, AHMEDABAD - 380 059 / VS. THE INCOME TAX OFFICER (EXEMPTION) WARD-1, AHMEDABAD ./ ./PAN/GIR NO. : AAATD 3625 Q ( /APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI TEJ SHAH, AR / RESPONDENT BY: SHRI DILEEP KUMAR, SR.DR / DATE OF HEARING 04/09/2020 / DATE OF PRONOUNCEMENT 9/09/2020 / O R D E R PER RAJPAL YADAV, VICE PRESIDENT: BY PRESENT MISCELLANEOUS APPLICATION, ASSESSEE SEEK S RECALL OF THE TRIBUNALS EX-PARTE ORDER DATED 12/12/2019 PASSED IN ITA NO.1016/ AHD/2018 FOR AY 2013-14. THE ASSESSEE HAS ALSO FIL ED AN AFFIDAVIT DATED 24/06/2020 IN SUPPORT OF ITS MISCELLANEOUS APPLICAT ION. 2. IN THE MISCELLANEOUS APPLICATION, IT WAS SUBMIT TED BY THE ASSESSEE THAT THE APPLICANT-TRUST IS MANAGED BY ITS TRUSTEE ONE M R.JATIN JANI, WHO WAS MA NO.148/AHD/2020 (IN ITA NO.1016/AHD/2018 ) D.L. ASHISH FOUNDATION TRUST VS. ITO(E) ASST.YEAR 2013- 14 - 2 - PHYSICALLY ATTACKED BY THE GIRLS FAMILY FOR WHICH AN FIR WAS FILED BY HIM AND HIS DIVORCE PROCEEDINGS ARE PENDING. OWING TO THIS REASON, HE WAS UNABLE TO CONCENTRATE ON THE INCOME TAX PROCEEDINGS AGAINST H IM AND THE APPLICANT- TRUST. THEREFORE, ASSESSEE PRAYED THAT THE EX-PARTE ORDER OF THE TRIBUNAL DATED 12/12/2019 BE RESTORED AND THE ASSESSEE MAY B E GIVEN AN OPPORTUNITY TO PURSUE ITS CASE BEFORE THE TRIBUNAL. 3. ON THE OTHER HAND, THE LD.DR OPPOSED RECALL OF T HE IMPUGNED ORDER. 4. IN VIEW OF THE ABOVE SITUATION, TO MEET THE ENDS OF SUBSTANTIAL JUSTICE, WE ARE INCLINED TO GIVE ONE MORE OPPORTUNITY TO THE ASSESSEE, AND ACCORDINGLY, WE RECALL EX-PARTE ORDER OF THE TRIBUNAL DATED 12/12/2019 PASSED IN ITA NO.1016/AHD/2018 FOR AY 2013-14 TO IT S ORIGINAL NUMBER. REGISTRY IS DIRECTED TO FIX THE ITA NO.1016/AHD/201 8 FOR FRESH HEARING ON 28/12/2020 . NO NOTICE WILL BE ISSUED AS THIS DATE OF HEARIN G HAS DULY BEEN INFORMED TO BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 9/09/2020 SD/- SD/- ( WASEEM AHMED ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER VICE PRESIDENT AHMEDABAD; DATED 9/09/2020 # . . , . $ . . / T.C. NAIR, SR. PS MA NO.148/AHD/2020 (IN ITA NO.1016/AHD/2018 ) D.L. ASHISH FOUNDATION TRUST VS. ITO(E) ASST.YEAR 2013- 14 - 3 - ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. %&' ( / CONCERNED CIT 4. ( ( ) / THE CIT(A)-4, AHMEDABAD 5. )* + $$&' , &' , % / DR, ITAT, AHMEDABAD 6. + ./ / GUARD FILE. / BY ORDER, ) $ //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION..04.09.20 ( DICTATION-PAD 1-PAGE ATTACHED AT THE END OF THIS FILE ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07.09.20 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.9.9.20 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ..9.9.20 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER