Doon Educational Society, (REGD), Bathinda V. The Commissioner of Income-tax, Bathinda

MA 17/ASR/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8543 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-06-2012
• Assessment Year: misc
• Appeal Filed On: 07-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMRIK CHAND
• Assessee Lawyers: A K JUNEJA ITP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P.JAIN, ACCOUNTANT MEMBER M.A. NO.17(ASR)/2011 (ARISING OUT OF I.T.A. NO.331(ASR)/2010) M/S. DOON EDUCATIONAL SOCIETY .VS THE COMMISSIONER OF INCOME TAX, (REGD) BATHINDA. BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. A.K. JUNEJA, ITP RESPONDENT BY:SH. AMRIK CHAND, DR DATE OF HEARING :01/06/2012 DATE OF PRONOUNCEMENT:01/06/2012 ORDER PER BENCH: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS AP PLICATION FOR RECALLING THE ORDER DATED 13.09.2011 OF THE ITAT, A MRITSAR BENCH, PASSED IN ITA NO.331(ASR)/2010, ON THE GROUND THAT THE ASSESS E COULD NOT RECEIVE THE NOTICE OF HEARING ISSUED BY THIS OFFICE AND THE BEN CH HAS DECIDED THE APPEAL EX-PARTE IN THE ABSENCE OF ASSESSEE. 2. ON THE CONTRARY, THE LD. DR, HAS NOT RAISED ANY OBJECTION TO THE REQUEST OF THE ASSESSEE FOR RECALLING THE ORDER OF THE TRIBUNAL DATED 13.09.2011. 2 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE C ONTENTIONS RAISED BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATI ON ALONGWITH THE ORDER PASSED BY THIS BENCH DATED 13.09.2010 AND WE ARE O F THE VIEW THAT THE CONTENTIONS RAISED BY THE ASSESSEE IN THE PRESENT M ISCELLANEOUS APPLICATION FOR RECALLING THE ORDER OF THIS BENCH ARE REASONABL E. WE ALSO AGREE WITH THE ARGUMENTS ADVANCED BY THE LD. COUNSEL FOR THE ASSES SEE FOR RECALLING THE AFORESAID ORDER OF THE TRIBUNAL DATED 13.09.20101. IN VIEW OF THE ABOVE, WE RECALL THE SAID ORDER OF THE TRIBUNAL WITH THE DIRE CTION TO THE REGISTRY TO FIX THE MAIN APPEAL I.E. IN ITA NO.331(ASR)2010 FILED B Y THE ASSESSEE ON 28.08.2012. THERE IS NO NEED TO ISSUE NOTICE FOR 28 .08.2012 AS THE ORDER WAS PRONOUNCED IN THE OPEN COURT AND DATE OF HEARING HA S BEEN NOTED BY BOTH THE PARTIES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 1ST JUNE, 2012. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 1ST JUNE, 2012 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 1. THE ASSESSEE:M/S. DOON EDUCATIONAL SOCIETY (REGD) B ATHINDA. 2. THE CIT, BATHINDA. 3. THE SR DR, ITAT, AMRITSAR TRUE COPY 3