M/S Litchi Estate, Pathankot V. The Commissioner of Income Tax (Exemption), Chandigarh

MA 38/ASR/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 5502 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2016-2017
• Appeal Filed On: 17-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. T .S. KAPOOR, ACCOUNTANT MEM BER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER M. A. NO. 38/(ASR)/2017 (ARISING OUT OF I.T.A NO. 500(ASR)/2016) ASSESSMENT YEAR: 2016-17 PAN: AAAAL9546P M/S. LITCHI ESTATE, PATHANKOT. VS. C. I. T. (EXEMPTIONS), CHANDIGARH. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. SANDEEP KUMAR (C.A. ) RESPONDENT BY: SH. S. S. KANWAL (D .R.) DATE OF HEARING: 03.11.2017 DATE OF PRONOU NCEMENT: 30.11.2017 ORDER PER T. S. KAPOOR (AM): THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY AS SESSEE AGAINST THE ORDER OF THE HON'BLE TRIBUNAL DATED 14.02.2017 IN ITA NO.500 (ASR)/2016. 2. AT THE OUTSET, THE LD. AR CONTENDED THAT THE ASS ESSEE COULD NOT ATTEND THE HEARING ON 14.02.2017. THE ASSESSEE IN I TS APPLICATION HAS MENTIONED THAT THE COUNSEL OF THE ASSESSEE HAD GONE TO ATTEND THE HEARING ON 14.02.2017 BUT HE WAS LATE BY HALF AN HO UR DUE TO SOME ACCIDENT ON ROAD AND WHICH HAD BLOCKED THE TRAFFIC AND THEREFORE IT WAS PRAYED THAT ASSESSEE WAS VERY MUCH INTERESTED IN TH E PROSECUTION OF ITS APPEAL. M A NO. 38 (ASR)/2017 ARISING OUT OF IT A NO.500(ASR)/2016 ASST. YEAR:2016-17 2 IN VIEW OF THE ABOVE SUBMISSIONS, THE LEARNED COUNS EL FOR THE ASSESSEE PRAYED THAT THE ORDER OF THE TRIBUNAL ORDE R DATED 14.02.2017 MAY BE RECALLED FOR ADJUDICATION ON MERITS. 3. THE LD. DR HOWEVER SUBMITTED THAT ORDER SHOULD N OT BE RECALLED. 4. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE MATERIAL AVAILABLE ON RECORD. WE ARE SATISFIED WITH THE EXPL ANATION OFFERED BY THE ASSESSEE FOR NON ATTENDANCE ON THE SCHEDULED DATE O F HEARING. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE AFORESAID ORDER OF THE TRIBUNAL DATED 14.02.2017 AND DIRECT THE REGISTRY TO FIX THE MAIN APPEAL FOR HEARING ON 4 TH JAN. 2018. [ 5. IN VIEW OF THE ABOVE, THE MISCELLANEOUS APPLICAT ION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 30.11. 2017. SD/- SD/- (N. K. CHOUDHRY) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 30/11/2017 GP/SR./PS COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER