M/s. Indian Overseas Bank, Anand V. The Dy. Commissioner of Income Tax, TDS, Gaziabad

MA 116/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4869 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 18-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K MADHUSUDHAN
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MA NOS.115 TO 122/AHD/2016 IN ITA.NOS.737/AHD/2016 / ASSTT. YEAR: 2013-14 AND 2014-15 M/S.INDIAN OVERSEAS BANK GRAM PANCHAYAT BUILDING OPP: PRIMARY SCHOOL AT. GOPALPUR DIST. ANAND 388 370 PAN : AAACI 1223 J VS DCIT, TDS SECTOR 3 GAZIABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K. MADHUSUDHAN, SR.DR / DATE OF HEARING : 21/10/2016 / DATE OF PRONOUNCEMENT: 21/10/2016 !'/ O R D E R PRESENT MISC. APPLICATIONS ARE DIRECTED AT THE INST ANCE OF THE ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRI BUNAL DATED 29.4.2016 IN ITA NOS.736 TO 744/AHD/2016. 2. IT IS PLEADED IN THE APPLICATION THAT APPEALS WE RE LISTED FOR HEARING ON 29.4.2016. NOTICES TO THIS EFFECT WERE SERVED UPON THE ASSESSEE ON 18.4.2016. ENVELOPE OF NOTICE WAS KEPT BY THE PEON OF THE BANK ON THE TABLE OF BRANCH MANAGER. THE BRANCH MANAGER WAS ON LEAVE FOR 15 DA YS FROM 16.4.2016 TO 30.4.2016, AS HIS FATHER WAS SUFFERING FROM HEART T ROUBLE AND WAS HOSPITALIZED. ON ACCOUNT OF LEAVE OF THE BRANCH MANAGER, NOTICE C OULD NOT BE MA NO.115 TO 122/AHD/2016 2 COMMUNICATED TO THE TAX CONSULTANT, AND THEREFORE, NONE HAD APPEARED ON BEHALF OF THE ASSESSEE. IN SUPPORT OF THE MISC. AP PLICATIONS, AFFIDAVIT OF SHRI KRISHNA PRASAD, BRANCH MANAGER HAS BEEN ANNEXED. 3. WITH THE ASSISTANCE OF THE LD.DR, I HAVE GONE TH ROUGH THE RECORD CAREFULLY. I AM SATISFIED THAT THE ASSESSEE WAS PR EVENTED BY REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL, THEREFORE, I AL LOW ALL THESE MISC. APPLICATIONS, AND RESTORE THE APPEALS TO THEIR ORIG INAL NUMBERS. SINCE THE ISSUE INVOLVED IN THESE APPEALS IS COVERED BY VARIO US DECISIONS OF THE TRIBUNAL, THEREFORE, I DEEM IT APPROPRIATE TO LIST THESE APPEALS FOR EARLY HEARING. REGISTRY IS DIRECTED TO FIX THE HEARING ON 26 TH OCTOBER, 2016. THIS DATE HAS DULY BEEN INTIMATED TO THE LD.DR. REGISTR Y IS DIRECTED TO INTIMATE THE DATE TO THE TAX CONSULTANT ON HIS MOBILE NO. 99250 61153 AS WELL AS INFORMATION BE SENT THROUGH EMAIL ON EMAIL ADDRESS - [e-mail]; [e-mail] . 4. IN THE RESULT, ALL THE MAS ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 21 ST OCTOBER, 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER