Swami Vivekanand Educational Society, Yamunanagar V. DCIT, Yamunanagar

MA 80/CHANDI/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3750 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 05-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND MS. RANO JAIN, ACCOUNTANT MEMBER M.A.NO.80/CHD/2015 IN ITA NO.876 /CHD/2014 (ASSESSMENT YEAR: 2005-06) SWAMI VIVEKANAND EDUCATIONAL, VS. THE D.C.I.T., SOCIETY, SECTOR 17, CIRCLE YAMUNA NAGAR, JAGADHRI, AYAKAR BHAWAN, YAMUNA NAGAR. SECTO 17, HUDA, NEAR RED CROSS BHAWAN, YAMUNA NAGAR. PAN: AAAJV0306N (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI RUCHESH SINHA RESPONDENT BY : SHRI MANJIT SINGH, DR DATE OF HEARING : 11.12.2015 DATE OF PRONOUNCEMENT : 11.12.2015 O R D E R PER RANO JAIN, A.M . : THIS MISCELLANEOUS APPLICATION IS FILED BY THE APPLICANT FOR RECALLING OF THE ORDER OF THE TRIBUNA L DATED 15.6.2015 PASSED IN ITA NO.876/CHD/2014, WHEREBY TH E APPEAL OF THE ASSESSEE WAS DISMISSED IN LIMINE FOR NON- APPEARANCE. 2. THE REASON GIVEN BY THE LEARNED COUNSEL FOR THE APPLICANT IN THE MISCELLANEOUS APPLICATION FOR NON- APPEARANCE ON THE LAST DATE OF HEARING IS THAT 2 INADVERTENTLY THE APPLICANT WRONGLY NOTED THE DATE OF HEARING IN THIS CASE AS 15.7.2015 INSTEAD OF 15.6.2 015. BY THE TIME, IT CAME TO THE NOTICE OF THE APPLICANT THAT THE DATE WAS WRONGLY NOTED, THE APPEAL WAS DISMISSED FO R NON- PROSECUTION. IN THIS REGARD, AN AFFIDAVIT OF THE M ANAGING TRUSTEE OF THE APPLICANT TRUST WAS PLACED ON RECORD . 3. CONSIDERING THE EXPLANATION OF THE APPLICANT, W E ARE OF THE VIEW THAT THE APPLICANT HAS BEEN ABLE TO EXPLAIN THE SUFFICIENT CAUSE FOR NON APPEARANCE. THEREFORE , ONE MORE OPPORTUNITY COULD BE GIVEN TO THE APPLICANT TO ARGUE THE APPEAL ON MERITS. 4. WE ACCORDINGLY, RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 15.6.2015 PASSED IN ITA NO.876/CHD/2 014 AND RESTORE THE APPEAL OF THE APPLICANT. THE REGIS TRY IS DIRECTED TO FIX THE APPEAL FOR FINAL HEARING ON 2.2 .2016, FOR WHICH DATE NO SEPARATE NOTICE WILL BE ISSUED TO THE APPLICANT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE APPLICANT IS ALLOWED IN TERMS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF DECEMBER, 2015. SD/ SD/- (BHAVNESH SAINI) (RANO JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 11 TH DECEMBER, 2015 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/THE CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3