Shiromani Gurdwara Parbhandhak Committee, V. The Commissioner of Income tax, Amritsar.

MA 58/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0749 (ITAT-AMRITSAR)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 26-06-2013
• 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. 58(ASR)/2013 [IN I.T.A. NO. 530(ASR)/2009] ASSESSMENT YEAR: NIL PAN: AAABS0936P SHIROMANI GURDWARA PRABANDHAK VS. COMMISSIONE R OF INCOME COMMITTEE, TEJA SINGH SAMUNDRI TAX-1, AM RITSAR HALL, SRI AMRITSAR (APPLICANT) (RESPONDENT) APPLICANT BY: SH. PREM SINGH, ADVOCATE SH. GUNJEET SINGH SYAL, ITP RESPONDENT BY: SH. MAHAVIR SINGH, SR. DR DATE OF HEARING: 23.08.2013 DATE OF PRONOUNCEMENT: 23.08.2013 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELL ANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 01.01.2013 PASSED BY THIS BENCH WHEREBY THIS BENCH DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE ASSESSEE IS NOT INTERESTED TO PROSECUTE THE MATTER IN DISPUTE AND SEEKING UNNECESSARY ADJOURNMENTS ON ONE AND THE OTHER PRETE XT, WHICH IS NOT 2 M.A. NO. 58(ASR)/2013 [IN I.T.A. NO. 530(ASR)/2009] PERMISSIBLE UNDER THE LAW. SECONDLY, LEARNED COUNSE L FOR THE ASSESSEE HAD FILED APPLICATION DATED 31.12.2012 FOR SEEKING ADJO URNMENT AND THE BENCH FOUND THAT THE ADJOURNMENT APPLICATION FILED BY THE ASSESSEES COUNSEL IS NOT THE ORIGINAL COPY AND HAS BEEN SIGNE D BY SOMEONE ELSE, WHO IS NOT AN AUTHORIZED PERSON AS PER THE RECORD. EVEN NO ONE WAS PRESENT ON 01.01.2013 FROM THE OFFICE OF SHIROMANI GURDWARA PRABANDHAK COMMITTEE FOR SEEKING ADJOURNMENT, MEANI NG THEREBY, ASSESSEE AS WELL AS THEIR COUNSEL ARE TAKING THE IS SUE IN DISPUTE LIGHTLY WHICH IS OTHERWISE A SERIOUS MATTER. 2) AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE WAS PRE-ENGAGED IN CERTAIN PERSON AL OBLIGATION THEREFORE HE SENT REQUEST FOR ADJOURNMENT VIDE E-MA IL ON 31 ST DECEMBER, 2012 TO S. TAJINDER SINGH AURORA, ADVOCATE AND THE OFFICE ASSISTANT OF THE ADVOCATE ATTENDED THE COURT WITH PRINTOUT OF TH E E-MAIL AND HAD REQUESTED FOR ADJOURNMENT. HE HAS ALSO ATTACHED THE COPY OF E-MAIL AND LETTER FOR ADJOURNMENT ALONGWITH AFFIDAVIT CONFIRMI NG THE ABOVE FACTS. AT LAST, HE REQUESTED THAT THE ORDER DATED 01.01.2013 MAY BE RECALLED. 3) ON THE OTHER HAND, LEARNED DR HAS NO OBJECTION T O THE REQUEST OF LEARNED COUNSEL FOR THE ASSESSEE. 3 M.A. NO. 58(ASR)/2013 [IN I.T.A. NO. 530(ASR)/2009] 4) KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF T HE PRESENT CASE, WE ARE OF THE VIEW THAT THE REASONS MENTIONED BY THE ASSESSEE FOR NON-APPEARANCE BEFORE THIS BENCH ON 01.01.2013 IS P LAUSIBLE, THEREFORE THE ORDER DATED 01.01.2013 DESERVES TO BE RECALLED. ACCORDINGLY, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER DAT ED 01.01.2013 AND REGISTRY IS DIRECTED TO ISSUE NOTICES TO THE PARTIE S BY RPAD AND FIXED THE MAIN APPEAL I.E. I.T.A. NO. 530(ASR)/2009 FOR 11 TH NOVEMBER, 2013 BEFORE THE BENCH FOR HEARING. 5) IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD AUGUST, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23 RD AUGUST, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: SHIROMANI GURDWARA PRABANDHAK COMMITT EE, TEJA SINGH SAMUNDRI HALL, SRI AMRITSAR 2. THE COMMISSIONER OF INCOME TAX-1, AMRITSAR 3. THE SR DR, I.T.A.T., ASR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.