The Sr. Manager (PR), Bank of India, Dharamshala V. ITO, TDS, Palampur

MA 103/CHANDI/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5552 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 18-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARVIND SUDERSHAN
• Assessee Lawyers: SANJEEV SINGH RANA
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER & MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NO. 103/CHD/2019 ( ARISING OUT OF ITA NO. 205/CHD/2018 DECIDED VIDE ORDER 19.12.2018) / ASSESSMENT YEAR : 2011-12 THE SR.MANAGER (PR), VS THE ITO, (TDS), BANK OF INDIA, KOTWALI BAZAR, PALAMPUR DISTT. KANG RA, DHARMASHALA, H.P. DISTRICT KANGRA H.P. PAN NO. PTLB11099E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SANJEEV SINGH RANA, ADVOCATE RESPONDENT BY : SHRI ARVIND SUDERSHAN, SR.DR DATE OF HEARING : 11.10.2019 DATE OF PRONOUNCEMENT : 11.10.2019 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION DATED 15.6.2019 HAS B EEN MOVED BY THE APPLICANT PLEADING THEREIN FOR RECALLING THE OR DER DATED 19.12.2018 OF MA NO. 103/CHD/2018 THE SR. MANAGER, BANK OF INDIA, DISTT. KANGRA 2 THE TRIBUNAL PASSED IN ABOVE CAPTIONED APPEAL WHICH WAS DISMISSED EX- PARTE FOR WANT OF PROSECUTION. 2. THE LEARNED AR FOR THE ASSESSEE HAS SUBMITTED TH AT THE AFORESAID CASE WAS FIXED FOR 17.10.2018 BUT DUE TO NON-FUNCTI ONING OF THE BENCH ON 17.10.2018, IT WAS INFORMED BY THE REGISTRY THAT T HE NEXT DATE OF HEARING WILL BE INFORMED THOUGH NOTICE / LETTER. THAT THE A SSESSEE WHO IS SITUATED AT DHARMSHALA, FAR AWAY FROM CHANDIGARH, HAS NOT RE CEIVED ANY NOTICE / INTIMATION REGARDING THE DATE OF HEARING FIXED FOR 15.11.2018. LATER, ON, THE ASSESSEE RECEIVED EX-PARTE ORDER OF THE TRIBUNA L DATED 19.12.2018 DECIDED AGAINST THE ASSESSEE. HE FURTHER SUBMITTED THAT THERE WAS NO INTENTIONAL DEFAULT ON THE PART OF THE ASSESSEE FOR NON-APPEARANCE BEFORE THE BENCH ON THE APPOINTED DATE. IN SUPPORT THEREOF , THE LD. COUNSEL BESIDES THE DETAILED SUBMISSIONS MADE IN THE APPLIC ATION, HAS ALSO SUBMITTED AN AFFIDAVIT AFFIRMING THESE AVERMENTS. H E, THEREFORE, HAS PRAYED FOR RECALLING OF THE ORDER OF THE TRIBUNAL D ATED 19.12.2018. 3. WE FIND FORCE AND FEEL CONVINCED WITH THE SUBMIS SIONS MADE BY THE ASSESSEE IN THE APPLICATION AND, THEREFORE, WE RECA LL THE EX-PARTE ORDER OF THE TRIBUNAL DATED 19.12.2018 IN THE ABOVE CAPTIONE D APPEAL AND RESTORE THE APPEAL TO ITS ORIGINAL POSITION TO BE HEARD A F RESH ON 21.11.2019, WHICH DATE WAS PRONOUNCED IN THE OPEN COURT. MA NO. 103/CHD/2018 THE SR. MANAGER, BANK OF INDIA, DISTT. KANGRA 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11.10.2019 SD/- SD/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11.10.2018 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR