Bank of India (Zonal Office), Chandigarh V. ACIT (TDS), Chandigarh

MA 55/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1225 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 06-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER MISC. APPLICATION NO. 55/CHD/2013 IN ITA NO. 1024/CHD/2012 ASSESSMENT YEAR : 2008-09 THE BANK OF INDIA VS. A.C.I.T. (TDS), CHANDIGARH CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY SHRI JAS PAL SHARMA RESPONDENT BY: SHRI J.S. NAGAR DATE OF HEARING 29.11.2013 DATE OF PRONOUNCEMENT 6.12.2013 O R D E R PER T.R.SOOD, A.M THROUGH THIS MISC. APPLICATION THE ASSESSEE HAS SO UGHT RECALLING OF THE ORDER IN ITA NO. 1024/CHD/2012 THR OUGH WHICH THE ASSESSEES APPEAL HAS BEEN DISMISSED IN LIMINE. 2 THE LD. COUNSEL OF THE ASSESSEE REFERRED TO THE M ISC. APPLICATION AND SUBMITTED THAT NOTICE ISSUE BY THE TRIBUNAL WAS NOT RECEIVED BY THE ASSESSEE. IN ANY CASE THE APPE AL HAS BEEN DISMISSED IN LIMINE WITHOUT AFFORDING AN OPPORTUNIT Y TO THE ASSESSEE, THE ORDER MAYBE RECALLED. 3 ON THE OTHER HAND, THE LD. DR FOR THE REVENUE OP POSED THE SUBMISSIONS. 4 AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE SA TISFIED THAT THE ASSESSEE HAS SUFFICIENT REASON FOR NOT APP EARING BEFORE THE TRIBUNAL, THEREFORE, WE RECALL OUR ORDER IN ITA NO. 1024/CHD/2012. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF 2 THE APPEAL ON 9.1.2014 AND THE ASSESSEE SHALL TAKE NOTICE FROM THIS ORDER ITSELF AS NO SEPARATE NOTICE WOULD BE IS SUED. 5 IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6.12.2013 SD/- SD/- (SUSHMA CHOWLA) (T.R. SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 6.12.2013 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/THE DR