Amritsar Improvememt Trust,, ... vs Assessee

M/s. Amritsar Improvement Vs. The Assistant Commissioner of Trust of C-Block, Ranjit Income Tax, Circle-V, Amritsar. Avenue, Amritsar. (Appellant) (Respondent)

Appellant by: Sh. Salil Kapoor, Adv. Respondent by: Sh. Tarsem Lal, DR

Date of hearing: 20.03.2015 Date of pronouncement: 23.03.2015

ORDER PER B.P. JAIN, A.M.

1. The Assessee has filed the present miscellaneous applications for

recalling of the order dated 23.04.2014, whereby this Bench had dismissed

the appeals of the assessee, i.e., I.T.A. Nos. 91 & 92 (Asr)/2014, for the

Assessment Years: 2008-09 & 2010-2011 against the order dated

12.12.2013, passed by the ld. CIT(A)-Amritsar, in limine for non-

rectification of the defects pointed out by the Registry vide defect memo

dated 27.03.2014.

2 M.A. No. 111& 112(Asr)/2014

[In I.T.A. Nos. 91 & 92 (Asr)/2014] Asst .Years: 2008-09 & 2010 - 2011

2. The ld. counsel for the assessee has submitted that no such defect

memo/notice was received by the assessee from the Registry. It is not

entered in the DAK receipt register. Moreover, most of the staff of the

assessee was on election duty in the month of April 2014 and it may be

possible that notice is received by the some junior staff member but it is not

brought to the notice of the management. The applicant is very much

interested in prosecuting the above matter and was prevented by sufficient

cause for not rectifying the defects pointed out by the Registry. The non-

removal of defects pointed by the above said defect memo is not intentional

as the assessee was not aware of any defect pointed out by the Registry in

filing of the aforesaid appeal by the assessee. The affidavit of the chairman

is enclosed herewith.

3. The assessee is filing the fresh and corrected Form No.36 and the

correct Fee Challan, after removing the defects as pointed out in the order of

ITAT. The copy of said Form No.36 and the Fee Challan is enclosed

herewith and the same kindly be taken on record.

4. It may be submitted that Assessee has also not received any notice

for hearing fixing the date of hearing as 23.04.2014. Moreover a prejudice

has been caused to the Assessee as the appeal has been dismissed in limine. 3 M.A. No. 111& 112(Asr)/2014

[In I.T.A. Nos. 91 & 92 (Asr)/2014] Asst .Years: 2008-09 & 2010 - 2011

5. In view of the above, it is hereby requested that the impugned order

may be recalled and a date of hearing may kindly be fixed. The Assessee has

a good case on merits.

6. The defects pointed out by the Registry in the appeal have been

removed, therefore, the order dated 23.04.2014, may be recalled and the

appeal may be heard on merit.

7. On the other hand, learned DR has no objection on the request of

learned counsel for the assessee.

8. After hearing both the parties and going through the contentions

raised by the assessee in the miscellaneous application as well as the records,

we are of the view that the assessee has rectified the defect as pointed out by

the Registry vide defect memo and has explained reasonable and sufficient

cause for recalling of the order dated 23.04.2014. Therefore, in the interest

of justice, order dated 23.04.2014 deserves to be recalled. Accordingly, we

recall the order dated 23.04.2014 and the Registry is directed to fix the main

appeal No. 91& 92 (Asr)/2014, for the A.Ys. 2008-09 & 2010-11, for

hearing on 19.05.2015. There is no need to issue notice to the party as the

next date of hearing of the main appeal has been pronounced in the open

court.

4 M.A. No. 111& 112(Asr)/2014

[In I.T.A. Nos. 91 & 92 (Asr)/2014] Asst .Years: 2008-09 & 2010 - 2011

9. In the result, the both Miscellaneous Applications filed by the

assessee are allowed .

10. Order pronounced in the open court on 23rd March, 2015.

Sd/- Sd/- (A.D. JAIN) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER rd Dated: 23 March, 2015. /PK/ Copy of the order forwarded to:

1. The Assessee: M/s. Amritsar Improvement Trust of C-Block, Ranjit Avenue, Amritsar.

2. The ACIT, Circle-V, Amritsar.

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.