Ek Umeed Welfare Society, Fazilka V. The Commissioner of Income-tax, Bathinda

MA 73/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2237 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 09-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NO. 73(ASR)/2014 [IN I.T.A. NO. 615 (ASR)/2013] ASSESSMENT YEAR: NIL PAN: AAJTS9719M EK UMEED WELFARE SOCIETY, VS. COMMISSIONER OF IN COME FAZILKA. TAX, BHATINDA (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ROHIT KAPOOR, CA RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 05.09.2014 DATE OF PRONOUNCEMENT: 05.09.2014 ORDER PER A.D. JAIN, J.M. 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 26.02.2014, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE, I.E., ITA NO. 615(ASR)/2013 FOR NON-PROSECUTION. 2) THE ASSESSEE HAS MADE THE FOLLOWING SUBMISSIONS IN THE PRESENT MISCELLANEOUS APPLICATION: WE HAVE TO VERY HUMBLY SUBMIT AS UNDER: 1. THAT IN THE ABOVE SAID CASE, THE APPELLANT HAD FILE D AN APPEAL BEFORE THE HONBLE BENCH BEARING ITA NO. 615/ASR/20 13. 2 2. THAT IN THE ABOVE SAID CASE, THE HONBLE BENCH HAD PASSED AN EX- PARTE ORDER ON 26.02.2014 AND DISMISSED THE APPEAL OF THE ASSESSEE FOR NON-PROSECUTION. 3. THAT IN THE SAID THE CASE RELATED TO REGISTRATION U /S 12AA. 4. THAT WE HAVE ALREADY FILED PAPER BOOK IN THE ABOVE SAID ON 18.02.2014 CONSISTING OF 44 PAGES. 5. THAT THE ADJUSTMENT OF DATE WAS SOUGHT FOR VIDE APP LICATION, DATED 17.02.2014 AND THE HONBLE BENCH HAD BEEN KIND ENOU GH TO GRANT US SUCH ADJUSTMENT. 6. THAT ON 25 TH FEBRUARY, 2014 COUNSEL FOR ASSESSEE HAD NINETEEN CASES FIXED BEFORE THE HONBLE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH, CHANDIGARH, WHICH HAD NOT BEEN NO TED IN MY DIARY EARLIER AND I HAD INSTRUCTED MY STAFF TO SEND AN APPLICATION FOR DATE, WHICH UNFORTUNATELY COULD NOT BE SENT BY THEM DUE TO SOME BONA FIDE REASON. 7. THAT THE FACT OF NON-SENDING OF APPLICATION FOR DAT E IS HIGHLY REGRETTED. 8. THAT IT IS NOT THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THE CASE, WHICH IS BORNE OUT FROM THE FACT THAT THE PAP ER BOOK HAD BEEN FILED CONSISTING 44 PAGES WITH THE HONBLE BENCH. 9. THAT IN VIEW OF THE ABOVE SAID FACTS AND CIRCUMSTAN CES, IT IS PRAYED THAT THE ORDER AS PASSED IN ITA NO. 615/ASR/2013 MA Y, PLEASE BE RECALLED AND A FRESH HEARING BE GIVEN TO THE APPELL ANT AND THE APPLICANT UNDERTAKES TO COOPERATE FOR THE EARLY DIS POSAL OF APPEAL. THANKING YOU, YOURS FAITHFULLY FOR EK UMEED WELFARE SOCIETY SD/- PRESIDENT (ROSHAN LAL KHUNGER) DATED: 23.04.2014 3) THE LEARNED DR HAS NOT OPPOSED THE REQUEST OF T HE ASSESSEE. 4) WE HAVE HEARD BOTH THE PARTIES AND HAVE TH OROUGHLY GONE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCE LLANEOUS APPLICATION. 3 WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALLING OF THE ORDER DATED 2 6.02.2014. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 26.02.2014 IS HEREBY RECALLED. THE APPEAL IS ORDERED TO BE RESTORED TO ITS ORIGINAL NU MBER AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL, I.E., I.T.A. NO. 6 15(ASR)2013 ON 20.10.2014 FOR HEARING. NO FRESH NOTICE SHALL BE IS SUED SINCE THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT IN PRESENC E OF BOTH THE PARTIES. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPTEMBER, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 TH SEPTEMBER, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: EK UMEED WELFARE SOCIETY, FAZILKA 2. COMMISSIONER OF INCOME TAX, BHATINDA 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.