M/s Zila Sahkari Bank Ltd., Jhansi V. D.C.I.T.-6, Jhansi

MA 35/AGR/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9891 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 06-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: R C TOMAR I T P

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER M.A. NO. 35/AGRA/2012 (IN ITA NO. 42/AGRA/2011) ASSTT. YEAR : 2005-06 M/S. ZILA SAHKARI BANK LTD., VS. D.C.I.T. 6, J HANSI. CIVIL LINES, JHANSI. PAN : AAALJ 0007 C) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.C. TOMAR, ITP RESPONDENT BY : SHRI K.K. MISHRA, JR. D.R. DATE OF HEARING : 08.02.2013 DATE OF PRONOUNCEMENT OF ORDER : 08.02.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS M.A. IS FILED BY THE ASSESSEE FOR RECALLING O F THE EARLIER ORDER OF THE TRIBUNAL DATED 11.10.2011, WHEREBY APPEAL OF THE AS SESSEE WAS DISMISSED IN LIMINE FOR NON-APPEARANCE ON THE DATE OF HEARING. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE APPEAL OF THE ASSESSEE WAS FIXED FOR HEARING ON 11.10.2011 AND THE ASSESSE E MADE A REQUEST FOR ADJOURNMENT ON 10.10.2011 BY POST. COPY OF THE POST AL RECEIPT IS FILED ON RECORD. WITHOUT COMMENTING UPON THE CONTENTION OF THE LD. C OUNSEL FOR THE ASSESSEE, WE M.A. NO. 35/AGRA/2012 2 FIND THAT SINCE THE APPEAL OF THE ASSESSEE HAS NOT BEEN DECIDED ON MERITS, THEREFORE, ONE MORE OPPORTUNITY CAN BE GIVEN TO THE ASSESSEE F OR DECIDING THE APPEAL ON MERITS. ACCORDINGLY, THE EARLIER ORDER OF THE TRIBU NAL IS RECALLED AND THE APPEAL OF THE ASSESSEE IS RESTORED. THE APPEAL OF THE ASSESSE E BE FIXED FOR HEARING ON MERITS ON 15.02.2013, FOR WHICH NO SEPARATE NOTICE SHALL B E ISSUED. AS A RESULT, THE M.A. OF THE ASSESSEE DESERVES TO BE ALLOWED. 3. IN THE RESULT, THE M.A. OF THE ASSESSEE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY