Sukhmani Society For Citizen Services, Jalandhar V. The Assistant Commissioner of Income Tax, Jalandhar

MA 19/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4624 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 25-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER M.A. NO.19(ASR)/2016 (ARISING OUT OF ITA NO.52(ASR)/2014 ASSESSMENT YEAR:2010-11 PAN: AAFTS7460M M/S. SUKHMANI SOCIETY FOR CITIZEN VS. ASSTT. COMMR. OF INCOME TAX, SERVICES, LADOWALI ROAD, CIRCLE-III, JALANDHAR. JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. R.D. SHARMA, CA RESPONDENT BY: SH. CHARAN DASS, DR DATE OF HEARING: 05/08/2016 DATE OF PRONOUNCEMENT: 23/08/2016 ORDER PER T.S. KAPOOR, AM: THE PRESENT MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE ARISES OUT OF THE ORDER OF THE TRIBUNAL, DATED 08.03.2016, PASSED IN ITA NO.52(ASR)/2014 FOR THE ASSESSMENT YEAR 2010-11. 2. IN THE MISC. APPLICATION, THE LD. COUNSEL FOR TH E ASSESSEE HAS CONTENDED THAT AN APPLICATION FOR ADJOURNMENT WAS SENT BY SPEED POST BY THE ASSESSEE ON 3.3.2016, WHICH STANDS DELIVERED IN THE OFFICE OF THE TRIBUNAL ON 8 TH MARCH, 2016, AS IS EVIDENT FROM THE POSTAL RECORD PLACED ON RECORD. HE FURTHER REITERATED THE CONTENTS OF TH E ADJOURNMENT APPLICATION DATED 3.3.2016, WHICH ARE AS UNDER : IT IS HUMBLY SUBMITTED THAT UNDERSIGNED HAD SUDDENL Y DEVELOPED CARDIAC PROBLEMS AND IS THUS UNDER TREATMENT AND HA S BEEN ADVISED REST AND AVOID STRESS AND MOVEMENT AND SO, IS NOT IN A POSITION TO APPEAR BEFORE THE HONBLE BENCH ON THE STATED DATE. HENCE, IT IS PRAYED THAT AN ADJOURNMENT BE GRANTED IN THE CASE A ND OBLIGE. 2 IN VIEW OF THE ABOVE, HE SUBMITTED THAT THE CAUSE S TATED IN THE ABOVE SAID ADJOURNMENT APPLICATION WAS A SUFFICIENT CAUSE FOR ADJOURNMENT OF THE CASE. HE FURTHER SUBMITTED THAT THERE WAS NO DE LIBERATE INTENTION ON THE PART OF THE ASSESSEE TO IGNORE THE PROCEEDINGS AND ACCORDINGLY PRAYED TO RECALL THE AFORESAID ORDER OF THE TRIBUN AL FOR DECIDING THE SAME ON MERITS. 3. THE LD. DR, ON THE OTHER HAND, DID NOT OPPOSE TH E REQUEST OF THE ASSESSEES COUNSEL. 4. HAVING HEARD THE RIVAL CONTENTIONS IN THE LIGHT OF MATERIAL AVAILABLE ON RECORD, WE ARE OF THE VIEW THAT THE ASSESSEE HA S EXPLAINED THE REASONABLE CAUSE FOR NOT APPEARING BEFORE THE TRIB UNAL ON THE DATE OF HEARING. THE ABOVE SAID APPLICATION OF THE ASSESSEE APPEARS TO HAVE RECEIVED IN THE TRIBUNAL AFTER THE HEARING WAS CONC LUDED. HOWEVER, IN THE INTEREST OF JUSTICE, WE RECALL OUR EX-PARTE ORDER, DATED 8.3.2016 AND FIX THE MAIN APPEAL FOR HEARING ON 03/10/2016. NO SEPAR ATE NOTICE BE GIVEN TO THE PARTY, AS THE CASE WAS PRONOUNCED IN THE OPE N COURT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23/08/ 2016. SD/- SD/- (A.D. JAIN) (T.S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER /SKR/ DATED: 23/08/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:SUKHMANI SOCIETY FOR CITIZEN SERVICES, JALANDHAR 2. THE ACIT, CIR. III, JALANDHAR 3. THE CIT(A), JALANDHAR 4. THE CIT, JALANDHAR. 5. THE SR DR, ITAT, AMRITSAR.