TaxTMI 
TaxTMI 
2013 (5) TMI 897
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....[In I.T.A.No.1380/Mds/2012], - -<br>Income Tax<br>-<br>SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI V.DURGA RAO, JUDICIAL MEMBER Appellant by : Shri T. Banusekar, CA Respondent by : Shri T.N.Betgiri, Jt.CIT O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER Through these miscellaneous petitions, assessees pleads for recall of an order dated 27.11.2012 of this Tribunal in I.T.A.Nos.1377 ....
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.... shows that a surgical procedure was done on Shri T.R.Subramanian on 17.11.2012. As per the ld. A.R, though the Tribunal had decided the issue on merits, one of the reasons why the appeals of the Revenue were allowed was that the subject land which was sold was located in a Town Panchayat. According to him, the Co- ordinate Bench of this Tribunal in the case of ITO vs Chandar-HUF, [2011] 47 SOT 17....
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....ring from a disease in his left eye, as evidenced by the medical certificate filed. This Tribunal had treated the area in which the land was situated, the sale of which gave rise to levy of capital gain, to be a Town Panchayat and also held that Town Panchayat was not akin to a Panchayat. Now ld. Counsel has brought to our attention an order of the Co-ordinate Bench in the case of ITO vs Chandar-H....