The Himland Educational Society (Regd.), Sangrur V. ITO, Sunam

MA 79/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9939 (ITAT-CHANDIGARH)
• Duration Of Justice: 8 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 22-02-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 18-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: SUNNIL KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.79 /CHD/2012 (IN ITA NO.445/CHD/2011) (ASSESSMENT YEAR: 2007-08) THE HIMLAND EDUCATIONAL SOCIETY(REGD.) VS. THE A. C.I.T., SANGRUR ROAD, DIRBA, SUNAM. TEHSIL SUNAM, SANGRUR. PAN: AAAAH 0150 K (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SUNNIL KUMAR RESPONDENT BY : SHRI N.K.SAINI, DR DATE OF HEARING : 22.02.2013 DATE OF PRONOUNCEMENT : 06.03.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 18.04.2012 IN ITA NO. 445/CHD/2011 RELATING TO THE ASSESSMENT YEAR 2007-08 WHICH WAS DISMISSED EX-PART E FOR WANT OF PROSECUTION. 2. THE ASSESSEE HAS PLACED ON RECORD AFFIDAVIT OF S HRI RAM PAUL SINGLA, CHAIRMAN OF ASSESSEE SOCIETY. ON GOING THR OUGH THE DETAILED REASONS STATED IN THE PETITION AND AFTER HEARING BO TH THE SIDES, WE ARE CONVINCED THAT THE ASSESSEE WAS PREVENTED BY SUFFI CIENT REASONS IN NOT APPEARING BEFORE THE TRIBUNAL ON THE APPOINTED DATE OF HEARING TO PROSECUTE THE APPEAL. THEREFORE, WE RECALL THE ORD ER OF THE TRIBUNAL DATED 18.04.2012 IN ITA NO. 445/CHD/2011 AND RESTOR E THE APPEAL FOR FRESH DECISION IN ACCORDANCE WITH LAW. THE HEARING OF THE APPEAL IS 2 FIXED ON 09.04.2013 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 6 TH DAY OF MARCH, 2013. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 6 TH MARCH, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH