Adharshila Education & Charitable Trust, Gandhinagar V. The ACIT.,GNR Circle, Gandhinagar

MA 23/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0397 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 13-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SINGH
• Assessee Lawyers: B T THAKKAR
• Keywords: Charitable institution; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO.23/AHD/2013 (IN ITA NO. 1398/AHD/2010) A.Y: 2007-08 ADHARSHILA EDUCATION & CHARITABLE TRUST NH- 8, NR. PANCHESHWAR MAHADEV VALAD GANDHINAGAR-382355 PAN- AABTA 2713R VS ACIT, GANDHINAGAR CIRCLE, GANDHINAGAR (APPELLANT) (RESPONDENT) REVENUE BY : SHRI D.K. SINGH, SR.D.R. ASSESSEE(S) BY : SHRI B.T. THAKKAR, A.R. / // / DATE OF HEARING : 17/07/2013 / DATE OF PRONOUNCEMENT: 31/07/2013 / O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THROUGH THIS MISC. APPLICATION FILED ON 13 TH OF FEBRUARY, 2013 ARISING FROM AN ORDER OF THE TRIBUNAL DATED 11.2.2013, AS M ENTIONED IN THE NOMENCLATURE HEREINABOVE, THE APPLICANT HAS PLEADED TO RECALL THE ABOVE ORDER IN THE FOLLOWING MANNER: 1. IN THIS CASE NOTICE TO THE APPELLANT OF THE DATE FIXED FOR THE HEARING ON 06.02.2013 IS DISPATCHED ON 07.02.2013 S ERVED UPON THE APPELLANT ON 09.02.2013. COPY OF THE NOTICE AS WELL AS ENVELOP WITH POSTAL AUTHORITY STAMPS IS FURNISHED HEREWITH FOR R EADY REFERENCE. 2. THE APPELLANT COULD NOT APPEAR BEFORE THE HONBL E BENCH ON FIXED DATE OF THE HEARING SINCE THE NOTICE IS SERVE D ON 09.02.2013. 3. THE ORDER IS PASSED ON 11.02.2013 WITHOUT OPPORT UNITY OF BEING HEARD IS GIVEN TO THE APPELLANT, APPLYING DECISION OF HONBLE DELHI TRIBUNAL IN CASE OF CIT VS. MULTIPLAN INDIA PVT. LT D. 38 ITD 302 (DEL). 4. IN THE INTEREST OF NATURAL JUSTICE THE APPELLANT URGED TO YOUR HONOURS THAT THE ORDER MAY KINDLY BE RECALLED. M .A. NO.23/AHD/2013 IN ITA NO.1398/AHD/2010 A.Y. 2007-08 - 2 - 2. HAVING HEARD THE SUBMISSIONS OF BOTH THE SIDES. WE ARE OF THE VIEW THAT NATURAL JUSTICE DEMANDS TO RECALL THE ABOVE MENTION ED EX-PARTE ORDER. HOWEVER, WE HEREBY DIRECT THE APPLICANT TO APPEAR B EFORE THE TRIBUNAL ON 3 RD OF SEPTEMBER, 2013 AND REPRESENT THE APPEAL NOW TO BE FIXED FOR HEARING BY THE REGISTRY. THIS DATE OF HEARING IS HEREBY DULY COMMU NICATED. HENCE, THE SERVICE OF NOTICE OF HEARING IS DISPENSED WITH. 3. IN THE RESULT, THIS MISC. APPLICATION IS HEREBY ALLOWED IN THE TERMS INDICATED ABOVE. SD/- SD/- (A. MOHAN ALANKAMONY) (MUKUL K R. SHRAWAT) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD; DATED 31/07/2013 PRABHAT KR. KESARWANI, SR. P.S. TRUE COPY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. !' / THE RESPONDENT. 3. #$#% ' '& / CONCERNED CIT 4. ' '&() / THE CIT(A)-III, AHMEDABAD 5. )*' %, ' ' % , ,-$ / DR, ITAT, AHMEDABAD 6. *./ 0 / GUARD FILE. / BY ORDER, 1 11 1/ // /,' #2 ,' #2 ,' #2 ,' #2 ( DY./ASSTT.REGISTRAR) ' ' % ' ' % ' ' % ' ' % , , , , ,-$ ,-$ ,-$ ,-$ / ITAT, AHMEDABAD