M/s Desh Bhagat College Trust (Regd.), Sangrur V. CIT II, Ludhiana

MA 43/CHANDI/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2251 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-08-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-08-2014
• Assessment Year: misc
• Appeal Filed On: 09-06-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K P BAJAJ

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 43/CHD/2014 (IN ITA NO.1136/CHD/2013) ASSESSMENT YEAR: 2005-06 SHRI DESH BHAGAT COLLEGE TRUST, VS. THE CIT-II, DHURI, DISTT. SANGRUR LUDHIANA PAN NO. AAAAD8952B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.P. BAJAJ RESPONDENT BY : SHRI MAHAVIR SINGH DATE OF HEARING : 22.08.2014 DATE OF PRONOUNCEMENT : 28/08/2014 ORDER PER T.R.SOOD, A.M. THROUGH THIS MISC. APPLICATION THE ASSESSEE HAS SOU GHT RECALLING OF THE ORDER OF TRIBUNAL IN ITA NO.1136/CHD/2013 THROUGH W HICH APPEAL OF THE ASSESSEE HAS BEEN DISMISSED IN LIMINE. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRED TO THE MISC. APPLICATION AND SUBMITTED THAT CASE WAS ORIGINALLY FIXED FOR HEARIN G ON 22.01.2014 BUT ON THAT DATE THE LD. COUNSEL SHRI K.P.BAJAJ WAS ABOARD , THEREFORE, HIS JUNIOR SHRI ADISH BAJAJ MOVED AN ADJOURNMENT APPLICATION A ND CASE WAS ADJOURNED FOR 6.3.2014. SHIR ADISH BAJAJ BEING NEW TO THE PR OCEEDINGS OF THE COURT, HE 2 DID NOT INFORM THE ASSESSEE OR THE COUNSEL OF THIS DATE BECAUSE HE WAS UNDER THE IMPRESSION THAT A FRESH NOTICE WOULD BE ISSUED FOR THIS DATE. SINCE THE CASE HAS BEEN DISMISSED IN LIMINE GIVING OF OPPORTU NITY TO THE ASSESSEE, THE ORDER MAY BE RECALLED. 3. ON THE OTHER HAND, THE LD. DR OPPOSED THE SUBMIS SIONS. 4. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE S ATISFIED THAT THE ASSESSEE HAS A REASONABLY GOOD GROUND FOR NON-APPE ARANCE. FURTHER, SINCE THE APPEAL HAS BEEN DECIDED EX. PARTE BASIS, THEREF ORE, WE RECALL OUR ORDER IN ITA NO. 1136/CHD/2013. THE REGISTRY IS DIRECTED TO FIX THE MATTER ON 10.11.2014 FOR WHICH NO SEPARATE NOTICE WOULD BE IS SUED AND ASSESSEE SHOULD TAKE NOTICE FROM THIS ORDER ITSELF. 5. IN THE RESULT, MISC. APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/08/2014 SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMER DATED : 28 TH AUGUST, 2014 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR