M/s. Indian Overseas Bank,, Anand v. The Dy. Commissioner of Income Tax, TDS,, Gaziabad

MA 115/AHD/2016 | 2013-2014
Pronouncement Date: 21-10-2016 | Result: Allowed

Appeal Details

RSA Number 11520524 RSA 2016
Assessee PAN AAACI1223J
Bench Ahmedabad
Appeal Number MA 115/AHD/2016
Duration Of Justice 3 month(s) 3 day(s)
Appellant M/s. Indian Overseas Bank,, Anand
Respondent The Dy. Commissioner of Income Tax, TDS,, Gaziabad
Appeal Type Miscellaneous Application
Pronouncement Date 21-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 21-10-2016
Assessment Year 2013-2014
Appeal Filed On 18-07-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH AHMEDABAD BEFORE SHRI RAJPAL YADAV JUDICIAL MEMBER MA NOS.115 TO 122/AHD/2016 IN ITA.NOS.737/AHD/2016 / ASSTT. YEAR: 2013-14 AND 2014-15 M/S.INDIAN OVERSEAS BANK GRAM PANCHAYAT BUILDING OPP: PRIMARY SCHOOL AT. GOPALPUR DIST. ANAND 388 370 PAN : AAACI 1223 J VS DCIT TDS SECTOR 3 GAZIABAD. / (APPELLANT) / (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K. MADHUSUDHAN SR.DR / DATE OF HEARING : 21/10/2016 / DATE OF PRONOUNCEMENT: 21/10/2016 !'/ O R D E R PRESENT MISC. APPLICATIONS ARE DIRECTED AT THE INST ANCE OF THE ASSESSEE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRI BUNAL DATED 29.4.2016 IN ITA NOS.736 TO 744/AHD/2016. 2. IT IS PLEADED IN THE APPLICATION THAT APPEALS WE RE LISTED FOR HEARING ON 29.4.2016. NOTICES TO THIS EFFECT WERE SERVED UPON THE ASSESSEE ON 18.4.2016. ENVELOPE OF NOTICE WAS KEPT BY THE PEON OF THE BANK ON THE TABLE OF BRANCH MANAGER. THE BRANCH MANAGER WAS ON LEAVE FOR 15 DA YS FROM 16.4.2016 TO 30.4.2016 AS HIS FATHER WAS SUFFERING FROM HEART T ROUBLE AND WAS HOSPITALIZED. ON ACCOUNT OF LEAVE OF THE BRANCH MANAGER NOTICE C OULD NOT BE MA NO.115 TO 122/AHD/2016 2 COMMUNICATED TO THE TAX CONSULTANT AND THEREFORE NONE HAD APPEARED ON BEHALF OF THE ASSESSEE. IN SUPPORT OF THE MISC. AP PLICATIONS AFFIDAVIT OF SHRI KRISHNA PRASAD BRANCH MANAGER HAS BEEN ANNEXED. 3. WITH THE ASSISTANCE OF THE LD.DR I HAVE GONE TH ROUGH THE RECORD CAREFULLY. I AM SATISFIED THAT THE ASSESSEE WAS PR EVENTED BY REASONABLE CAUSE FROM APPEARING BEFORE THE TRIBUNAL THEREFORE I AL LOW ALL THESE MISC. APPLICATIONS AND RESTORE THE APPEALS TO THEIR ORIG INAL NUMBERS. SINCE THE ISSUE INVOLVED IN THESE APPEALS IS COVERED BY VARIO US DECISIONS OF THE TRIBUNAL THEREFORE I DEEM IT APPROPRIATE TO LIST THESE APPEALS FOR EARLY HEARING. REGISTRY IS DIRECTED TO FIX THE HEARING ON 26 TH OCTOBER 2016. THIS DATE HAS DULY BEEN INTIMATED TO THE LD.DR. REGISTR Y IS DIRECTED TO INTIMATE THE DATE TO THE TAX CONSULTANT ON HIS MOBILE NO. 99250 61153 AS WELL AS INFORMATION BE SENT THROUGH EMAIL ON EMAIL ADDRESS - VDSHUKLACO1984@YAHOO.COM; VDSHUKLACO1984@GMAIL.COM . 4. IN THE RESULT ALL THE MAS ARE ALLOWED. ORDER PRONOUNCED IN THE COURT ON 21 ST OCTOBER 2016 AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER