ACIT, Bhiwani V. Haryana Kshetriya Gramin Bank, Bhiwani

MA 109/DEL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7167 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-11-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 15-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S MOHANTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C DELHI BEFORE SHRI RAJPAL YADAV AND SHRI K.G. BANSAL M.A.NO.109(DEL)/2011 (ARISING OUT OF ITA NO.2950(DEL)/2008) ASSESSMENT YEAR: 2003-04 ASSISTANT COMMISSIONER OF INCOME HARYANA KSHETRIYA GRAMIN TAX, ROHTAK CIRCLE, ROHTAK. VS. BANK , BHIWANI (HARYANA) (APPLICANT) (RESPONDENT) APPLICANT BY : SMT. S. MOHANTY, SR. DR RESPONDENT BY : SHRI NAVEEN KUMAR GOYAL, C.A . DATE OF HEARING : 18.11.2011. DATE OF PRONOUNCEMENT: 18.11.2011. ORDER PER K.G. BANSAL : AM IN THIS CASE, THE TRIBUNAL HAD PASSED THE ORDER FOR ASSESSMENT YEARS 2003-04 AND 2004-05 ON 05.05.2009, IN WHICH THE A PPEALS OF THE REVENUE WERE DISMISSED IN LIMINE ON THE GROUND THAT PRIOR APPROVAL OF THE COMMITTEE ON RESOLUTION OF DISPUTES (COD FOR SHOR T) HAD NOT BEEN OBTAINED. THE REVENUE FILED A MISCELLANEOUS A PPLICATION ON 15.04.2011 FOR ASSESSMENT YEAR 2003-04, MENTIONING THAT THE COD GRANTED APPROVAL TO PROSECUTE THE APPEAL IN REFERENCE NO. 279/CO D/94/2010-SO(ITJ) DATED 30.04.2010. THEREFORE, IT HAS BEEN REQUESTED THA T THE ORDER MAY BE RECALLED AND THE APPEAL MAY BE DECIDED ON MERI TS. M.A.NO. 109(DEL)/2011 2 2. BEFORE US, THE ADMITTED POSITION OF BOTH THE PARTIES IS THAT THE COD HAS GRANTED APPROVAL FOR PROSECUTING THE APPEAL . THEREFORE, EVEN THE ASSESSEE DOES NOT HAVE ANY OBJECTION FOR RECALLIN G THE ORDER AND DECIDING THE APPEAL ON MERITS. IN VIEW OF THIS ADMITTED POSITION, THE ORDER DATED 05.05.2009 IS RECALLED. 3. THE APPEAL IS FIXED FOR HEARING ON 04.04.201 2, A DATE ANNOUNCED IN THE OPEN COURT. BOTH THE PARTIES WERE INFORME D THAT NO FRESH NOTICE WILL BE ISSUED. 4. IN THE RESULT, THE APPLICATION IS ALLOWED. SD/- SD/- (RAJPAL YADAV) (K.G. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER SP SATIA COPY OF THE ORDER FORWARDED TO:- HARYANA KSHETRIYA GRAMIN BANK, BHIWANI. ACIT, ROHTAK CIRCLE, ROHTAK. CIT(A) CIT THE DR, ITAT, NEW DELHI. ASSISTANT REGISTRAR.