Intervention application before ITAT to be placed before the proper Bench for consideration and hearing.

An intervention application filed before the Income Tax Appellate Tribunal was directed to be placed before the concerned Bench for consideration. The HC required the Tribunal to deal with the application in accordance with law and after giving the parties an opportunity of hearing. The relief granted was procedural in nature, ensuring that the application was formally received, placed before the proper Bench, and decided on merits by the Tribunal.

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Issues: Whether the intervention application filed by the petitioner before the Income Tax Appellate Tribunal should be placed before the concerned Bench for consideration.

Analysis: The petition sought a direction for receipt and placement of the intervention application before the Tribunal. The Court directed the office of the Tribunal to place the application before the Income Tax Appellate Tribunal and required the Tribunal to deal with it in accordance with law after affording an opportunity of hearing to the parties.

Conclusion: The petitioner was granted the requested procedural relief, and the intervention application was directed to be placed before the Tribunal for consideration.

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