ACIT, Chandigarh V. Mr. Jaswinderwant Kaur Bains, Chandigarh

MA 13/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0456 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-06-2013
• Assessment Year: 1997-1998
• Appeal Filed On: 06-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO.13/CHD/2013 (IN M.A. NO.170 /CHD/2008) (IN ITA NO.344/CHD/2003) (ASSESSMENT YEAR: 1997-98) THE A.C.I.T., VS. MRS.JASWINDERWANT KAUR BAINS, CIRCLE-3(1), CHANDIGARH. CHANDIGARH. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI N.K.SAINI RESPONDENT BY : SHRI TEJ MOHAN SINGH DATE OF HEARING : 07.06.2013 DATE OF PRONOUNCEMENT : 12.06.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 23.07.2010 IN M.A. NO.170 /CHD/2008 IN ITA NO. 344/CHD/2003 RELATING TO THE ASSESSMENT YEAR 19 97-98 WHICH WAS DISMISSED IN LIMINE. 2. UNDER THE PROVISIONS OF SECTION 254(2) OF THE AC T THE MISCELLANEOUS PETITION IS PROVIDED AGAINST THE ORDE R OF THE TRIBUNAL BUT THERE IS NO PROVISION UNDER THE ACT FOR FILING THE MISCELLANEOUS PETITION AGAINST THE ORDER OF THE TRIBUNAL DISPOSING OFF THE MISCELLANEOUS 2 2 APPLICATION. THE PRESENT MISCELLANEOUS APPLICATION IS THUS NOT MAINTAINABLE AND THUS IS DISMISSED AS SUCH. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 12 TH DAY OF JUNE, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 12 TH JUNE, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH 3 3 MISCELLANEOUS APPLICATION (50 NOS.) THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN MO VED BY THE REVENUE AGAINST THE DISMISSAL OF APPEAL BY THE TRIB UNAL FOR WANT OF COD APPROVAL. 2. THE HON'BLE SUPREME COURT IN ----------------- H AVE HELD THAT ------- --------------. IN VIEW THEREOF, WE RECALL OUR ORD ER IN THE ABOVE MENTIONED APPEAL AND FIX THE SAME FOR HEARING ON 13 .6.2013.