Director Of Income Tax (CIB), Pune, V. Asstt.Sub-Registrar, Nadurabar,

MA 135/PUN/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6080 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 12-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHISHIR DHUNEJA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI I.C. SUDHIR (JM) AND SHRI G.S. PANNU (AM) M.A. NO. 1 35 /PN/20 1 0 (ARISING OUT OF ITA NO. 1 036 /PN/200 6 ) ( ASSTT. YEAR : 200 7 - 08 ) DIRECTOR OF INCOME TAX(CIB), PUNE .. APPLICANT V. ASSTT. SUB - REGISTRAR, NANDURBAR . RESPONDENT APP LICANT BY : SHRI SHISHIR DHUNEJA RESPONDENT BY : NONE ORDER PER I.C. SUDHIR J M THE PRESENT APPLICATION U/S. 254(2) OF I.T. ACT SEEKING RECTIFICATION IN THE ORDER DATED 31.12.2008 OF THE T RIBUNAL HAS BEEN MOVED BY THE REVENUE ON THE BASIS THAT U/S. 253 OF THE ACT PENALTY ORDER PASSED U/S. 271 FA IS NOT APPEALABLE BEFORE THE TRIBUNAL. THUS THERE IS MISTAKE APPARENT FROM RECORD IN THE ORDER DATED 31.12.2008 WHEREBY THE TRIBUNAL HAS ENTERTA INED THE APPEAL U/S. 253 OF THE ACT AGAINST THE PENALTY ORDER PASSED U/S. 271FA OF THE ACT. 2. AFTER HAVING GONE THROUGH THE PROVISIONS LAID DOWN U/S. 253 OF THE ACT, WE FULLY AGREE WITH THE ABOVE SUBMISSION OF THE REVENUE THAT PENALTY ORDER PASSED U/S. 271FA IS NOT APPEALABLE BEFORE THE TRIBUNAL, THUS THERE IS MISTAKE APPARENT FROM THE RECORD IN THE ORDER DATED 31.12.2008 WHEREBY THE TRIBUNAL HAS ENTERTAINED THE APPEAL. WE THUS RECALL ORDER DATED 31.12.2008 OF THE TRIBUNAL IN THE APPEAL WITH DIRECTION TO THE REGISTRY TO FIX THE APPEAL AFRESH FOR HEARING ON AN EARLIER POSSIBLE DATE WITH ADVANCE NOTICES TO THE PARTIES, SO THAT IT MAY BE DISPOSED OFF AS PER THE LAW AFTER HEARING THE PARTIES. M.A. NO 135 /PN/20 10 ASST . SUB - REGISTRAR, NANDURBAR .. A.Y. 200 7 - 08 PAGE OF 2 2 3. THE APPLICATION IS ACCORDINGLY ALLOWED. THE ORDER IS PRONOUNC ED IN THE OPEN COURT ON 19 TH JANUARY 201 1 . SD/ - SD/ - ( G.S.PANNU ) ACCOUNTANT MEMBER ( I.C. SUDHIR ) JUDICIAL MEMBER PUNE , DATED THE 19 TH JANUARY , 20 1 1 US COPY OF THE ORDER IS FORWARDED TO : 1. THE A PP LICANT 2. THE RESPONDENT 3. THE CIT CONCERNED, PUNE 4 . THE D.R. B BENCH, PUNE 5 . GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE