ITO, Solan V. M/s Solan District Truck Operators Transport Co-op Society Ltd., Solan

MA 11/CHANDI/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 7892 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 2 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 1998-1999
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH , . '.., # $, %& BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER M.A. NOS. 10 TO 12/CHD/2019 ( ARISING OUT OF ITA NOS. 277 TO 279/CHD/2017- DECIDED VIDE ORDER 31.10.2017) / ASSESSMENT YEARS : 1995-97, 1998-99 & 1999-2000 THE DCIT, CIRCLE, SOLAN SOLAN DISTRICT TRUCK OPERATORS TRANSPORT CO-OP SOCIETY LTD., TEHSIL ARKI, DISTRICT SOLAN H.P. ./PAN NO: AAATT2010M APPELLANT /RESPONDENT /ASSESSEE BY : NONE ! / REVENUE BY : SHRI MANJIT SINGH, CIT DR ' # $ /DATE OF HEARING : 06.08. 2019 %&'( $ / DATE OF PRONOUNCEMENT : 07.08.2019 %(/ ORDER PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATIONS HAVE BEEN MOVED BY THE REVENUE PLEADING THAT A MISTAKE APPARENT ON RECORD HAS OCC URRED IN THE COMMON ORDER DATED 31.10.2017 OF THIS TRIBUNAL PASSED IN I TA NOS. 277 TO 279/CHD/2017 RELATING TO THE ASSESSMENT YEARS 1996- 07, 1998-99 & 1999-2000. M.A. NOS.10 TO 12-C-2019 IN ITAS 277 TOP 279-C-17 M/S SOLAN DISTT. TRUCK OPERATORS TPT COOP SOCIETY L TD, SOLAN 2 2. NONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE. SINCE THE PRESENT APPLICATIONS HAVE BEEN MOVED BY THE DEPARTMENT, HEN CE, THE SAME ARE BEING DISPOSED OF AFTER HEARING THE LD. DR. 3. WE HAVE HEARD THE LD. DR AND HAVE ALSO GONE THRO UGH THE ORDER DATED 30.10.2017 ON THIS TRIBUNAL (SUPRA). IT HAS BEEN POINTED OUT IN THE APPLICATION THAT THE TRIBUNAL HAS NOT CONSIDER ED THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. GUJAR AT FLLURO CHEMICALS (2014) 1 SCC 126 (SC) WHILE PASSING THE ORDER DATED 31.10.2017. A PERUSAL OF THE ORDER DATED 31.10.2017 OF THE TRI BUNAL REVEALS THAT THE SAID ORDER HAS BEEN PASSED FOLLOWING THE D ECISION OF THE COORDINATE BENCH OF THE TRIBUNAL IN THE CASE OF M/S AMBUJA DARLA KASHLOG MANGOO TRANSPORT COOPERATIVE SOCIETY LTD, S OLAN (ITA NOS. 280 TO 283/CHD/2017) AND FURTHER THAT IN THE SAID D ECISION THE ORDER OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. G UJARAT FLLURO CHEMICALS (2014) 1 SCC 126 (SC) HAS BEEN DULY CONS IDERED. MOREOVER, VIDE THESE APPLICATIONS THE APPLICANT S EEKS REVIEW THE ORDER OF THE TRIBUNAL DATED 31.10.2017 (SUPRA), WHEREAS, AS PER THE SETTLE LAW, THIS TRIBUNAL HAS NO JURISDICTION TO REVIEW ITS ORD ER. M.A. NOS.10 TO 12-C-2019 IN ITAS 277 TOP 279-C-17 M/S SOLAN DISTT. TRUCK OPERATORS TPT COOP SOCIETY L TD, SOLAN 3 4. IN VIEW OF THE ABOVE DISCUSSION, THERE IS NO MIS TAKE APPARENT ON RECORD IN THE ORDER OF THE DATED 31.10.2017 (SUPRA) OF THE TRIBUNAL. THERE IS NO MERIT IN THE PRESENT APPLICATIONS OF TH E REVENUE AND THE SAME ARE ACCORDINGLY DISMISSED. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 07.08.2019. SD/- SD/- ( ' . . , # $ / B.R.R. KUMAR) %& / ACCOUNTANT MEMBER ( / SANJAY GARG ) / JUDICIAL MEMBER DATED : 07.08.2019 ** ** &+ ,- .- / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ' / / CIT 4. ' / ( )/ THE CIT(A) 5. -01 2 , $ 2 , 34516 / DR, ITAT, CHANDIGARH 6. 15 7# / GUARD FILE &+ ' / BY ORDER, 8 ! / ASSISTANT REGISTRAR