Baba Amarnath Educatgional Society, Moga V. The Income-tax Officer, Moga

MA 91/ASR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2225 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 29-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA

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. 91(ASR)/2014 [IN I.T.A. NO.1318 (CHD)/2012] ASSESSMENT YEAR: 2009-10 PAN: AAAAB7523L BABA AMARNATH EDUCATIONAL VS. INCOME TAX OFFICER, SOCIETY, SATYA YOG NIWAS, WARD -1, MOGA GILL ROAD, MOGA (APPELLANT) (RESPONDENT) APPELLANT BY: SH. P.N. ARORA, ADV. RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 26.09.2014 DATE OF PRONOUNCEMENT: 26.09.2014 ORDER PER A.D. JAIN, J.M. 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 20.05.2014, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE, I.E., ITA NO. 1318(CHD)/2012, PERTAINING TO THE ASSESSMENT YEAR 2009-10, FOR NON- PROSECUTION. 2) THE ASSESSEE HAS MADE THE FOLLOWING SUBMISSIONS IN THE PRESENT MISCELLANEOUS APPLICATION: SIR, 2 THIS CASE WAS DECIDED BY THE LD. BENCH AND THE O RDER WAS PASSED ON 20.05.2014, THEREBY DISMISSING THE APPEAL FILED BY THE ASSESSEE FOR NON-PROSECUTION WITH THE LIBERTY THAT THE ASSES SEE MAY FILE AN APPLICATION, IF SO ADVISED, FOR RE-CALLING OF THIS ORDER UNDER THE LAW. IT MAY BE POINTED OUT THAT THIS CASE WAS FIXED F OR HEARING BEFORE THE LEARNED BENCH ON 20.05.2014, AND AN APPLICATION DATED 15.05.2014, WAS FILED ON 16.05.2014, THEREIN REQUESTING THAT TH E APPEAL MAY BE ADJOURNED TO SOME OTHER DATE ON THE PLEA THAT THE C OUNSEL HAS NOT BEEN ABLE TO COLLECT THE NECESSARY INFORMATION FROM THE CLIENT. THUS, THERE WAS REASONABLE & SUFFICIENT CAUSE FOR NON-APPEARANCE OF THE SAID DATE, I.E., ON 20.05.2014. THUS, THE ADJOURNMENT LETTER WAS FIL ED, AND THE COPY OF THE PROOF FOR HAVING FILED THE ADJOURNMENT LETTER I S ENCLOSED HEREWITH. IN VIEW OF THESE CIRCUMSTANCES, IT IS PRAYED THAT THE EX-PARTE ORDER PASSED MAY BE RECALLED. THIS MISC. APPLICATION IS WITHIN TIME AND RECEIP T/CHALLAN FOR RS. 50/- ON ACCOUNT OF MISC. APPLICATION FEE IS ENC LOSED HEREWITH. IT IS, THEREFORE, VERY RESPECTFULLY PRAYED THAT THE SAID MISC. APPLICATION ARISING OUT OF ITA NO. 1318(CHD.)/2012, MAY KINDLY BE ACCEPTED AND THE EX-PARTE ORDER PASSED MAY BE RECAL LED. ENCL: AS ABOVE(CHALLAN FOR RS. 50/- & POWER OF ATTORNEY. SD/- [HIRA LAL SHARMA] CHAIRMAN DATED: 29.05.2014 3) THE LEARNED DR HAS NOT OPPOSED THE REQUEST OF T HE ASSESSEE. 4) WE HAVE HEARD BOTH THE PARTIES AND HAVE T HOROUGHLY GONE THROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN T HE MISCELLANEOUS APPLICATION. THUS, WE ARE OF THE VIEW THAT THE ASSE SSEE HAS EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECALLING OF TH E ORDER DATED 3 20.05.2014. THEREFORE, IN THE INTEREST OF JUSTICE, THE ORDER DATED 20.05.2014 IS HEREBY RECALLED. THE APPEAL IS ORDERE D TO BE RESTORED TO ITS ORIGINAL NUMBER AND THE REGISTRY IS DIRECTED TO FIX THE MAIN APPEAL, I.E., I.T.A. NO. 1318(CHD)/2012 ON 10.11.2014 FOR HEARING . NO FRESH NOTICE SHALL BE ISSUED SINCE THE DATE OF HEARING WAS PRONO UNCED IN THE OPEN COURT IN PRESENCE OF BOTH THE PARTIES. 5) IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH SEPTEMBER, 2014 SD/- SD/- (B.P. JAIN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29 TH SEPTEMBER, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: BABA AMARNATH EDUCATIONAL SOCIETY, SA TYA YOG NIWAS, GILL ROAD, MOGA 2. ITO, WARD-1, MOGA. 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.