State Bank of Patiala, Patiala V. ACIT, Patiala

MA 22/CHANDI/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5168 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-10-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 15-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: D K GOYAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 22/CHD/2010 (IN ITA NO. 328/CHD/2009) ASSESSMENT YEAR : 2004-05 STATE BANK OF PATIALA, VS. THE ACIT, PATIALA PATIALA PAN NO. AACCAS0143D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI D.K.GOYAL RESPONDENT BY: SHRI N.K.SAINI ORDER PER SUSHMA CHOWLA, JM THE PRESENT APPLICATION HAS BEEN PREFERRED BY THE ASSESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 3 0.6.2009 WHEREIN APPEAL OF THE ASSESSEE WAS DISMISSED AS NOT MAINTAI NABLE IN THE ABSENCE OF REQUISITE CLEARANCE FROM THE COMMITTEE O F DISPUTE (CABINET SECRETARIAT). 2. BY WAY OF THE PRESENT APPLICATION, IT IS CONTEND ED THAT THE COD HAS GRANTED PERMISSION TO PURSUE THE APPEAL AND THEREFORE, THE APPEAL MAY BE RE-INSTITUTED FOR ADJUDICATION ON MER ITS. THE COPY OF THE REQUISITE APPROVAL OF THE COD HAS BEEN PLACED O N RECORD. 3. IN THE ABOVE BACKGROUND, WE RECALL THE ORDER OF THE TRIBUNAL DATED 30.06.2009. THE REGISTRY IS DIRECTED TO POST THE APPEALS FOR HEARING ON 07.12.2010 FOR ADJUDICATION ON MERITS IN RELATION TO THE 2 GROUNDS OF APPEAL FOR WHICH PERMISSION HAS BEEN GRA NTED BY THE COD FOR PROSECUTION OF THE APPEAL. 4. SINCE, THE ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES ON 08.10.2010, ISSUANCE OF FORMAL NOTICE OF HEARING IS HEREBY DISPENSED WITH. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 8 TH DAY OF OCTOBER, 2010. SD/- SD/- (G.S.PANNU) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 8 TH OCTOBER, 2010 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR