ACIT,, Patiala v. Narpinder Singh Chahal, Patiala

MA 20/CHANDI/2010 | 2005-2006
Pronouncement Date: 03-03-2011 | Result: Dismissed

Appeal Details

RSA Number 2021524 RSA 2010
Assessee PAN AAKPC6995H
Bench Chandigarh
Appeal Number MA 20/CHANDI/2010
Duration Of Justice 1 year(s) 24 day(s)
Appellant ACIT,, Patiala
Respondent Narpinder Singh Chahal, Patiala
Appeal Type Miscellaneous Application
Pronouncement Date 03-03-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 03-03-2011
Date Of Final Hearing 06-08-2010
Next Hearing Date 06-08-2010
Assessment Year 2005-2006
Appeal Filed On 09-02-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA JUDICIAL MEMBER M.A. NO. 20/CHD/2010 (IN ITA NO. 469/CHD/2008) ASSESSMENT YEAR: 2005-06 THE ACIT VS. SHRI NARPINDER SINGH CIRCLE PATIALA PATIALA PAN NO. AAKPC6995H (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. SARITA KUMARI RESPONDENT BY: NONE ORDER PER SUSHMA CHOWLA JM THE PRESENT MISC. APPLICATION IS MOVED BY THE APPL ICANT - REVENUE AGAINST ORDER OF TRIBUNAL DATED 24.9.2009 IN ITA NO . 469/CHD/2008. 2. THE GRIEVANCE OF THE REVENUE IS THAT THE SAID A PPEAL HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE BY THE TRIBUNAL V IDE ORDER DATED 24.9.2009 WHEREAS THE SAME BENCH HAS ALREADY DECIDE D THE APPEAL VIDE ORDER DATED 8.9.2008 WHEREIN THE APPEAL OF THE ASSE SSEE WAS DISMISSED. THE SECOND OBJECTION RAISED BY THE APPLICANT IS THA T ON PERUSAL OF THE ORDER OF THE TRIBUNAL DATED 24.9.2009 IT TRANSPIRE S THAT THE APPEAL OF THE ASSESSEE HAS BEEN ALLOWED ON MERITS BUT HOW THAT AP PEAL WAS RESTORED TO THE HON'BLE BENCH AS THE SAME HAD ALREADY BEEN DECI DED IS NOT CLEAR. 2 3. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHAL F OF THE ASSESSEE. WE DISPOSE OF THE MISC. APPLICATION FILED BY THE AP PLICANT - REVENUE AFTER HEARING THE LD. DR FOR THE REVENUE. . 4. ON THE PERUSAL OF RECORD WE FIND THAT THE ORDER OF THE TRIBUNAL DATED 8.9.2008 WAS AN EX PARTE ORDER WHICH WAS REC ALLED VIDE M.A. NO. 230/CHANDI/2008 VIDE ORDER DATED 6.3.2009 AS NOTED ON THE ORDER SHEET BY THE TRIBUNAL. THE APPEAL WAS ADJUDICATED BY THE TR IBUNAL VIDE ORDER DATED 24.9.2009. IN THE ABOVESAID CIRCUMSTANCES W E DO NOT FIND MERIT IN THE MISC. APPLICATION MOVED BY THE APPLICANT REVE NUE AND THE SAME IS DISMISSED. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF MARCH 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 RD MARCH 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3