Shri Kanchanlal Punjalal Shah, Ahmedabad V. The Income tax Officer, Ward-13(4), Ahmedabad

MA 117/AHD/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9908 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-03-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-12-2012
• Assessment Year: 1996-1997
• Appeal Filed On: 25-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, A BENCH, AHMEDABAD BEFORE SHRI D. K. TYAGI, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER M.A.NO.117/AHD/2012 IN I.T.A. NO.3048/AHD/2004 & C.O. NO.317/AHD/2004 (ASSESSMENT YEAR 1996-97) SHRI KANCHANLAL PUNJALAL SHAH, B/5, PADMAVATI APARTMENT, PALDI, AHMEDABAD VS. ITO, WARD 13(4), AHMEDABAD PAN/GIR NO. : CWCPS8541L (APPELLANT) .. (RESPONDENT) APPELLANT BY: WRITTEN SUBMISSIONS RESPONDENT BY: SHRI D K SINGH, SR. DR DATE OF HEARING: 01.03.2013 DATE OF PRONOUNCEMENT: 08.03.2013 O R D E R PER SHRI A. K. GARODIA, AM:- THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE POINTING OUT CERTAIN MISTAKES IN THE TRIBUNAL ORDER IN MISCELLAN EOUS APPLICATION NO.180/AHD/2010 DATED 13.04.2012. 2. IN THE COURSE OF HEARING BEFORE US, NONE WAS PRE SENT ON BEHALF OF THE ASSESSEE BUT COPY OF WRITTEN SUBMISSIONS IS AVA ILABLE AS PER WHICH, IT WAS SUBMITTED BY THE ASSESSEE THAT WRITTEN SUBMISSI ONS WERE FILED VIDE LETTER DATED 17.07.2012 AND THE MISCELLANEOUS APPLI CATION MAY BE DECIDED ON THE BASIS OF THESE WRITTEN SUBMISSIONS. M.A.NO.117 /AHD/2012 2 3. LD. D.R. SUBMITTED THAT THERE CANNOT BE ANY MISC ELLANEOUS APPLICATION AGAINST MISCELLANEOUS APPLICATION ORDER . 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. D. R. AND WE HAVE ALSO CONSIDERED THE WRITTEN SUBMISSIONS OF THE ASSE SSEE. WE FIND THAT THE PRESENT MISCELLANEOUS APPLICATION IS FILED BY THE A SSESSEE U/S 254(2) OF THE INCOME TAX ACT, 1961 AS PER WHICH THE TRIBUNAL CAN RECTIFY ANY APPARENT MISTAKE IN ANY TRIBUNAL ORDER PASSED BY TH E TRIBUNAL U/S 254(1). IN THE PRESENT CASE, AS PER THE PRESENT MISCELLANEO US APPLICATION, ASSESSEE IS POINTING OUT CERTAIN MISTAKE IN THE TRIBUNAL ORD ER PASSED IN MISCELLANEOUS APPLICATION NO.180/AHD/2010 DATED 13. 04.2012 WHICH WAS PASSED U/S 254(2) AND, THEREFORE, THE PRESENT MISCE LLANEOUS APPLICATION OF THE ASSESSEE IS NOT MAINTAINABLE BECAUSE THE MISCEL LANEOUS APPLICATION CAN BE ONLY AGAINST ANY ORDER PASSED BY THE TRIBUNA L U/S 254(1) AND NOT AGAINST ANY ORDER PASSED U/S 254(2) AND HENCE, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE IS REJECTED AS NOT MAIN TAINABLE. 5. IN THE RESULT, THIS MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS DISMISSED. 6. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED HEREINABOVE. SD./- SD./- (D. K. TYAGI) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER SP COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS) 5. THE DR, AHMEDABAD BY ORDER 6. THE GUARD FILE AR,ITAT,AHMEDABAD M.A.NO.117 /AHD/2012 3 1. DATE OF DICTATION 01.03.2013 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 05/03/2013. OTHER MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P .S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 08/03/2013 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S.8/3 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 08/03/2013 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 9. DATE OF DESPATCH OF THE ORDER. .