Siddhakala V. Mandal, New Panvel V. ITO(Hq) (Tech)-II, Thane

MA 143/PUN/2009

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6229 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 04-03-2011
• Assessment Year: misc
• Appeal Filed On: 25-09-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS JYOTI CHANDEKAR
• Assessee Lawyers: A S SINGH
• Section: 12AA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI I C SUDHIR, JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER M. A NO 143/PN/09 (ARISING OUT OF ITA NO. 116/PN/08) COMMISSIONER OF INCOME-TAX-II, THANE APPLICANT VS. SIDDHAKALA VISHWAST MANDAL, RESPONDENT 102 HARIPALACE, PLOTNO.7,9,11, SECTOR 12, NEW PANVEL (E) APPLICANT BY : SHRI A S SINGH RESPONDENT BY : MRS JYOTI CHANDEKAR ORDER PER G.S. PANNU, A.M: THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE REVENUE WITH RESPECT TO THE ORDER OF THE TRIBUNAL D ATED 30.4.2008 CONTENDING THAT A MISTAKE APPARENT FROM R ECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME-TAX ACT , 1961 (IN SHORT THE ACT) HAS OCCURRED IN THE ORDER, INASMUC H AS THE APPEAL FILED BY THE ASSESSEE TRUST WAS AGAINST AN O RDER PASSED BY THE COMMISSIONER OF INCOME-TAX-II, THANE UNDER S ECTION 12AA OF THE ACT, AND THAT THE TRIBUNAL VIDE ORDER DATED 30.4.2008 HAS REMITTED THE MATTER TO THE FILE OF THE COMMISSIONER OF INCOME-TAX FOR RE-ADJUDICATION. 2. HAVING CONSIDERED THE MISCELLANEOUS APPLICATION AND THE CONTENTIONS RAISED BY THE LEARNED DEPARTMENTAL REPR ESENTATIVE, WE ARE OF THE OPINION THAT THE MISCELLANEOUS APPLIC ATION IS MIS- MA NO 143/PN/09 SIDDHAKALA VISHWAS MANDAL, NEW PANVEL 2 CONCEIVED, INASMUCH AS THE TRIBUNAL HAS REMITTED TH E ISSUE TO THE FILE OF THE COMMISSIONER OF INCOME-TAX WITH A D IRECTION TO ALLOW THE ASSESSEE AN OPPORTUNITY OF FILING THE CON DITION PETITION AND THEN TO DEAL WITH THE PETITION IN ACCORDANCE WI TH LAW. ACCORDINGLY, THE APPLICATION IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 4 TH DAY OF MARCH, 2011. SD/- SD/- (I C SUDHIR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:4 TH MARCH, 2011 1) SIDDHAKALA VISHWAST MANDAL, NREW PANVEL 2) CIT-II, THANE 3) THE D R,B BENCH I.T.A.T., PUNE. BY ORDER TRUE COPY ASST. REGISTRAR, I.T.A.T., PUNE B