GUMLA FLOUR MILLS LIMITED, RAIPUR V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(2), RAIPUR

MA 1/RPR/2013

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2786 (ITAT-RAIPUR)
• Duration Of Justice: 9 year(s) 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-09-2022
• Assessment Year: 1999-2000
• Appeal Filed On: 14-07-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

आयकर अपीलȣय अͬधकरण Ûयायपीठ रायप ु र मɅ। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR (Through Virtual Court) BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI G D PADMAHASHALI, ACCOUNTANT MEMBER M.A. No. 01/RPR/2013 (Arising out of ITA No. 53/NAG/2007) Ǔनधा[रण वष[ / Assessment Year : 1999-2000 Gumla Flour Mills Ltd. 9, Mittal Complex, Station Road, Raipur (C.G.) PAN : AAACG8306Q ........... आवेदक/Applicant बनाम / V/s. The Assistant Commissioner of Income Tax-1(2), Raipur (C.G.) .......Ĥ×यथȸ / Respondent Assessee by : None Revenue by : Shri Choudhary N.C. Roy, Sr. DR स ु नवाई कȧ तारȣख / Date of Hearing : 16.09.2022 घोषणा कȧ तारȣख / Date of Pronouncement : 16.09.2022 2 Gumla Flour Mills Ltd. Vs. ACIT, Circle-1(2) MA No.01/RPR/2013 आदेश / ORDER PER RAVISH SOOD, JM: The present Miscellaneous Application filed by the assessee arises from the order passed by the Tribunal while disposing off the assessee’s appeal for the assessment year 1999-2000 in ITA No.53/NAG/2007 dated 08.11.2019. 2. As the assessee by preferring this miscellaneous application has assailed the observation of the Ld. Third Member who had concurred with the view taken by the Hon’ble Accountant Member and resultantly, set aside the matter to the file of the A.O, therefore, the same in our considered view falls beyond the scope and realm of the powers vested with the Tribunal under the sub-section (2) to Section 254 of the Act. Accordingly, the present miscellaneous application filed by the assessee- applicant being devoid and bereft of any merit is dismissed as not maintainable. 3. In the result, the miscellaneous application filed by the assesee- applicant is dismissed in terms of our aforesaid observations. Order pronounced in open court on 16 th day of September, 2022 Sd/- Sd/- G D PADMAHASHALI RAVISH SOOD (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) रायप ु र/ RAIPUR ; Ǒदनांक / Dated : 16 th September, 2022 3 Gumla Flour Mills Ltd. Vs. ACIT, Circle-1(2) MA No.01/RPR/2013 SB आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant. 2. Ĥ×यथȸ / The Respondent. 3. The ACIT-1(2), Raipur (C.G) 4. The CIT, Raipur (C.G) 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण,रायप ु र बɅच, रायप ु र / DR, ITAT, Raipur Bench, Raipur. 6. गाड[ फ़ाइल / Guard File. आदेशान ु सार / BY ORDER, // True Copy // Ǔनजी सͬचव / Private Secretary आयकर अपीलȣय अͬधकरण, रायप ु र / ITAT, Raipur.