The Manager, Gurdaspur V. The Director of Income Tax (CIB), Chandigarh

MA 48/ASR/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0746 (ITAT-AMRITSAR)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 13-09-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 15-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J S BHASIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NOS. 46,47,48 & 49(ASR)/2013 (I.T.A. NOS.16,17,18 & 19 (ASR)/2013) ASSESSMENT YEARS: 2005-06, 2006-07, 2008-09 & 2009- 10 PAN: AAAAT0711A THE MANAGER, THE GURDASPUR VS. DIRECTOR OF INCO ME TAX(CIB), CENTRAL CO-OP. BANK LTD. CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY: SH. J.S. BHASIN, ADVOCATE RESPONDENT BY: SH. TARSEM LAL, DR DATE OF HEARING: 13.09.2013 DATE OF PRONOUNCEMENT: 13.09.2013 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT FOUR MI SCELLANEOUS APPLICATIONS FOR RECALLING OF CONSOLIDATED ORDER DA TED 12.03.2013, WHEREBY THIS BENCH HAS DISMISSED THE MAIN APPEALS O F THE ASSESSEE I.E. I.T.A. NOS.16,17,18 & 19 (ASR)/2013 IN LIMINE, BEIN G DEFECTIVE. 2) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE C ONTENTIONS RAISED BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATIONS AND WE ARE OF THE VIEW THAT THE ASSESSEE HAS EXPLAINED REA SONABLE CAUSE FOR NON- 2 M.A. NOS. 46,47,48 & 49(ASR)/2013 (I.T.A. NOS.16,17,18 & 19 (ASR)/2013) APPEARANCE BEFORE THIS BENCH. AS PER RECORD, THE AS SESSEE HAS ALSO RECTIFIED THE DEFECTS AS POINTED OUT BY THE REGISTR Y. THEREFORE, IN THE INTEREST OF JUSTICE, WE HEREBY RECALL THE ORDER DAT ED 12.03.2013 AND FIX THE MAIN APPEALS I.E. I.T.A. NOS.16,17,18 & 19 (ASR)/20 13 ON 28.11.2013 BEFORE THIS BENCH FOR HEARING. THERE IS NO NEED TO ISSUE NOTICE TO THE PARTY AS THE ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT. 3) IN THE RESULT, ALL FOUR MISCELLANEOUS APPLICATIO NS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH SEPTEMBER, 2013 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 TH SEPTEMBER, 2013 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: THE MANAGER, THE GURDASPUR CENTRAL CO -OP. BANK LTD. 2. THE DIRECTOR OF INCOME TAX(CIB), CHANDIGARH 3. THE CIT(A), AMRITSAR 4. THE CIT, AMRITSAR 5. THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.