ACIT, Patiala V. Narpinder Singh Chahal, Patiala

MA 20/CHANDI/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6142 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 06-08-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 09-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 20/CHD/2010 (IN ITA NO. 469/CHD/2008) ASSESSMENT YEAR: 2005-06 THE ACIT, VS. SHRI NARPINDER SINGH CIRCLE, PATIALA PATIALA PAN NO. AAKPC6995H (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. SARITA KUMARI RESPONDENT BY: NONE ORDER PER SUSHMA CHOWLA, JM THE PRESENT MISC. APPLICATION IS MOVED BY THE APPL ICANT - REVENUE AGAINST ORDER OF TRIBUNAL DATED 24.9.2009 IN ITA NO . 469/CHD/2008. 2. THE GRIEVANCE OF THE REVENUE IS THAT THE SAID A PPEAL HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE BY THE TRIBUNAL V IDE ORDER DATED 24.9.2009 WHEREAS THE SAME BENCH HAS ALREADY DECIDE D THE APPEAL VIDE ORDER DATED 8.9.2008 WHEREIN THE APPEAL OF THE ASSE SSEE WAS DISMISSED. THE SECOND OBJECTION RAISED BY THE APPLICANT IS THA T ON PERUSAL OF THE ORDER OF THE TRIBUNAL DATED 24.9.2009, IT TRANSPIRE S THAT THE APPEAL OF THE ASSESSEE HAS BEEN ALLOWED ON MERITS BUT HOW THAT AP PEAL WAS RESTORED TO THE HON'BLE BENCH AS THE SAME HAD ALREADY BEEN DECI DED IS NOT CLEAR. 2 3. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHAL F OF THE ASSESSEE. WE DISPOSE OF THE MISC. APPLICATION FILED BY THE AP PLICANT - REVENUE AFTER HEARING THE LD. DR FOR THE REVENUE. . 4. ON THE PERUSAL OF RECORD, WE FIND THAT THE ORDER OF THE TRIBUNAL DATED 8.9.2008 WAS AN EX PARTE ORDER, WHICH WAS REC ALLED VIDE M.A. NO. 230/CHANDI/2008 VIDE ORDER DATED 6.3.2009, AS NOTED ON THE ORDER SHEET BY THE TRIBUNAL. THE APPEAL WAS ADJUDICATED BY THE TR IBUNAL VIDE ORDER DATED 24.9.2009. IN THE ABOVESAID CIRCUMSTANCES, W E DO NOT FIND MERIT IN THE MISC. APPLICATION MOVED BY THE APPLICANT REVE NUE AND THE SAME IS DISMISSED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF MARCH, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD MARCH, 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3