Universal Educational Society, Mohali V. ACIT, Mohali

MA 35/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3154 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 16-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES,CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI T.R. SOOD, ACCOUNTANT MEMBER MA NO. 35/CHD/2015 IN ITA NO. 230/CHD/2014 ASSESSMENT YEAR: 2010-11 UNIVERSAL EDUCATIONAL SOCIETY VS. THE ACIT, MOHALI C-6 (1) MOHALI PAN NO. AAABU0118M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINEET KRISHAN RESPONDENT BY : SHRI S.K. MITTAL DATE OF HEARING : 10/07/2015 DATE OF PRONOUNCEMENT : 10/07/2015 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION ASSESSEE HAS SOUGHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO. 230/CHD/2014 WHICH HAS BEEN DECIDED ON EXPARTE BASIS VIDE ORDER DT. 11/02/2015. 2. LD. COUNSEL FOR THE ASSESSEE REFERRED TO THE MIS C. APPLICATION AND POINTED OUT THAT NOTICE FOR HEARING ON 11/02/2015 WAS ACTUA LLY RECEIVED BY THE ASSESSEE ON 02/03/2015. AN AFFIDAVIT OF SHRI. GURPREET SINGH , PRESIDENT OF THE SOCIETY HAS ALSO BEEN FILED IN THIS REGARD. SINCE THE ORDER HAS BEEN PASSED IN LEMINE WITHOUT AFFORDING ANY OPPORTUNITY TO THE ASSESSEE THEREFORE , THE SAME MAY BE RECALLED. 3. ON THE OTHER HAND LD. DR STRONGLY SUPPORTED THE ORDER OF TRIBUNAL. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS CAREFULL Y WE ARE SATISFIED THAT ASSESSEE HAD REASONABLE CAUSE FOR NON APPEARANCE. S INCE THE APPEAL OF THE 2 ASSESSEE HAS BEEN DISMISSED IN LEMINE THEREFORE IN THE INTEREST OF JUSTICE WE RECALL OUR ORDER IN ITA NO. 230/CHD/2014. 5. REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING ON 07/10/2015 AND ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEPA RATE NOTICE WOULD BE ISSUED. 6. IN THE RESULT MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10/07/20 15 SD/- SD/- (BHAVNESH SAINI) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 10/07/2015 AG COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT, TH E CIT(A), THE DR