M/s. Improvement Trust, Moga V. The Deputy Commissioner of Income tax, Ludhiana

MA 49/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1786 (ITAT-AMRITSAR)
• Duration Of Justice: 2 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 25-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NO. 49(ASR)/2014 [IN I.T.A. NO. 365(ASR)/2013] ASSESSMENT YEAR: 2009-10 PAN: AAALI0024L IMPROVEMENT TRUST, MOGA VS. COMMISSIONER OF INCOM E OPP. GEETA THEATRE, G.T. ROAD, TAX-III, LUDHIANA MOGA (APPELLANT) (RESPONDENT) APPELLANT BY: SH. AMIT HANDA, CA RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 23.05.2014 DATE OF PRONOUNCEMENT: 23.05.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 06.01.2014, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 365(ASR)/2013, PERTAINING TO THE ASSESSMENT YEAR 2009-10 FOR NON-P ROSECUTION. 2) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT RECORDS AVAILABLE WITH US, ESPECIALLY THE CONTENTIONS RAISE D BY THE ASSESSEE IN THE MISCELLANEOUS APPLICATION AND WE ARE OF THE VIEW TH AT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECAL LING OF THE ORDER DATED 06.01.2014. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE ORDER DATED 2 06.01.2014 AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL I.E. I.T.A. NO. 365(ASR) OF 2013 ON 26.06.2014 FOR HEARING. THE RE IS NO NEED TO ISSUE NOTICE TO THE PARTIES AS THE ORDER HAS BEEN P RONOUNCED IN THE OPEN COURT. 3) IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MAY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD MAY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: IMPROVEMENT TRUST, MOGA OPP. GEETA THEATRE, G.T. ROAD, MOGA 2. CIT-III, LUDHIANA 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.