St. Jude's Convent School, Jalandhar V. The Asstt. Commissioner Of Income Tax, Jalandhar

MA 48/ASR/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4185 (ITAT-AMRITSAR)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 17-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A N MISHRA

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.48(ASR)/2015 (ARISING OUT OF ITA NO.749(ASR)/2013) ASSESSMENT YEAR:2010-11 PAN: AAETS3007K ST. JUDES CONVENT SCHOOL, VS. ASSTT. COMMR. OF INC OME TAX, NAKODAR C/O BISHOP HOUSE, CIRCLE-III, CIVIL LINES, JALANDHAR. JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ANIL PURI, ADVOCATE RESPONDENT BY: SH. A.N. MISHRA, DR DATE OF HEARING: 27/05/2016 DATE OF PRONOUNCEMENT: 27/05/2016 ORDER PER A.D. JAIN, JM: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS A PPLICATION FOR RECALLING OF THE ORDER OF THE TRIBUNAL DATED 18.03. 2014, PASSED IN ITA NO.749(ASR)/2013 FOR THE ASSESSMENT YEAR 2010-11, W HEREBY THIS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE BEING DEFE CTIVE. 2. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE STATED THAT THE DEFECT POINTED OUT BY THE REGISTRY IN THE MAIN APPEAL HAS BEEN REMOVED AND REQUESTED THAT THE ORDER DATED 18.03.20 14 MAY BE RECALLED AND THE APPEAL MAY BE HEARD ON MERIT, DENOVO, TO WH ICH LD. DR HAS NO OBJECTION. 2 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED MATER IAL AVAILABLE ON RECORD. WE ARE OF THE VIEW THAT THE ASSESSEE HAS RE MOVED THE REQUISITE DEFECT POINTED OUT IN THE AFORESAID ORDER OF THE TR IBUNAL, THEREFORE, ORDER DATED 18.03.2014 IS RECALLED AND THE REGISTRY IS DI RECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO.749(ASR)/2013 ON 01.07.2016 F OR HEARING. NO FRESH NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WA S PRONOUNCED IN THE OPEN COURT, IN PRESENCE OF BOTH THE PARTIES. 4. IN THE RESULT, M.A.NO.749(ASR)/2013 OF THE ASSES SEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27/05/ 2016. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 27/05/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE:ST.JUDES CONVENT SCHOOL: NAKODAR 2. THE ACIT, CIRCLE-III, JALANDAR. 3. THE CIT(A), JALANDHAR. 4. THE CIT, JALANDHAR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER