The Improvement Trust, Bathinda V. The Assistant Commissioner of Income Tax, Bathinda

MA 6/ASR/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4400 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 05-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHAWANI SHANKAR
• Assessee Lawyers: Y K SUD
• Keywords: Principle of natural justice
• Section: 11

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. NOS.06 & 07 (ASR)/2016 (ARISING OUT OF ITA NOS. 242 & 243 (ASR)/2014) ASSESSMENT YEARS: 2008-09 & 2010-11 IMPROVEMENT TRUST DR. MELA RAM ROAD, BATHINDA. PAN:AAATE1563E VS. ASST. CIT, CIRCLE-1 BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. Y.K.SUD (CA) RESPONDENT BY: SH. BHAWANI SHANKAR (DR) DATE OF HEARING: 24.06.2016 DATE OF PRONOUNCEM ENT: 24.06.2016 ORDER PER T. S. KAPOOR (AM): THESE ARE MISCELLANEOUS APPLICATIONS FILED BY ASSE SSEE AGAINST THE ORDER OF TRIBUNAL, BOTH DATED 08.01.2015 FOR ASST. YEARS: 2008-09 & 2010-11. 2. AT THE OUTSET, THE LEARNED AR SUBMITTED THAT THE HONBLE TRIBUNAL HAD DISMISSED THE APPEAL IN LIMINE BEING DEFECTIVE WITHOUT GIVING ANY REASONABLE NOTICE TO THE ASSESSEE. HE SUBMITTED THA T THE APPEALS WERE FILED BY ASSESEE IN 2014 AND THE SAME WERE DISMISSE D ON ACCOUNT OF DEFECT ON 08.01.2015. THE LEARNED AR FURTHER SUBMIT TED THAT ON THE ONE HAND THE ASSISTANT REGISTRAR HAD POINTED OUT CERTAI N DEFECTS AND ON THE OTHER HAND THE BENCH DISMISSED THE APPEALS FOR NON PROSECUTION, HENCE, IT WAS PRAYED THAT THE ORDERS BE RECALLED. IT WAS F URTHER SUBMITTED THAT APPEAL IN ITA NO.243 IS COVERED IN FAVOUR OF ASSESS EE BY ORDER DATED M.A NOS.06 &07 (ASR) /2016 ARISING OUT OF ITA NOS.242 &2 43(ASR)/2014 ASST. YEARS: 2008-09 & 2010-11 2 02.06.2016 IN ASSESSEES OWN CASE, THEREFORE, THE A PPEAL CAN BE DISPOSED OFF. SIMILARLY, HE SUBMITTED THAT APPEAL IN ITA NO. 242 IS AGAINST PENALTY IMPOSED BY A.O U/S 44AA AND IF THE ASSESSEE HAS BE EN GRANTED EXEMPTION U/S 11 THE PROVISIONS OF SECTION 44AA ARE NOT APPLICABLE. 3. THE LEARNED DR HAS NO OBJECTION FOR RECALLING OF THE ORDER AND HEARING THE APPEALS AS THE APPEAL IN ITA NO.243(ASR )/2014 WAS COVERED IN FAVOUR OF ASSESSEE. 4. WE HAVE HEARD THE RIVAL PARTIES AND HAVE GONE TH ROUGH THE MATERIAL PLACED ON RECORD. WE FIND THAT IN THE INTE REST OF NATURAL JUSTICE, THE ASSESEE IS ENTITLED FOR HEARING IN THE CASES AN D THEREFORE, THE EX-PARTE ORDERS QUA ASSESSEE PASSED BY THE TRIBUNAL FOR ITS ORDER DATED 08.01.2015 ARE RECALLED AND THE APPEALS WERE HEARD ON MERITS FOR WHICH SEPARATE ORDERS HAS BEEN PASSED. 5. IN VIEW OF THE ABOVE, THE MISCELLANEOUS APPLICAT IONS FILED BY ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JUNE, 2016. (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 24.06.2016. /PK/ 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