Smt. Sunitaben K. Shah, Valsad V. The ACIT., Cent.Circle-4, Ahmedabad

MA 168/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5085 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-11-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 20-07-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANISTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND N. S. SAINI, AM ) M. A. NOS.168 AND 169/AHD/2010 (IN ITA NOS. 1888 AND 1889/AHD/2006 A. Y. 2003-04 AND 2004-05) SUNITABEN K. SHAH, PROP. CHANDANI DEVELOPERS, AMAR CHAMBERS, STATION ROAD, VALSAD VS THE A. C. I. T., CIRCLE-4, SURAT PA NO. ACPPS 0799 H (APPLICANT) (RESPONDENT) APPLICANT BY NONE RESPONDENT BY SHRI R. K. DHANISTA, SR. DR O R D E R PER BHAVNESH SAINI, JM: NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD THE LEARNED DR AND PERUSED THE EARLIER ORDER OF THE TRIBUNAL. NOTICE WAS SENT TO THE ASSESSEE THROU GH REGISTERED POST AND IT IS REPORTED BY POSTAL AUTHORITIES ON THE ENVELOP E THAT THE ASSESSEE HAS REFUSED TO ACCEPT THE NOTICE. IT AMOUNTS TO SERVICE OF NOTICE UPON THE ASSESSEE. 2. BOTH THE APPEALS OF THE ASSESSEE WERE DISMISSED HOLDING THE SAME AS TIME BARRED. SINCE THE APPEALS OF THE ASSESSEE H AVE BEEN DECIDED ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD, EARL IER ORDER OF THE TRIBUNAL DATED 12-03-2010 CANNOT BE REVIEWED. THE TRIBUNAL H AS NO POWER TO REVIEW THEIR EARLIER ORDERS. IT IS SETTLED LAW THA T THE TRIBUNAL CANNOT REVIEW ITS EARLIER ORDER PASSED ON MERIT. WE ARE FO RTIFIED IN OUR VIEW BY THE JUDGMENTS OF HONBLE CALCUTTA HIGH COURT IN THE CASE OF ANAMIKA BUILDERS 251 ITR 585, ANDHRA PRADESH HIGH COURT IN THE CASE OF IDEAL MA NOS. 168 AND 169/AHD/2010 (IN ITA NOS. 1888 AND 1889/AHD/2006 SUNITABEN K SHAH VS ACIT CIR-4, SURAT 2 ENGINEERING 251 ITR 743 AND THE DECISION OF THE HON BLE DELHI HIGH COURT IN THE CASE OF J. N. SAHANI 257 ITR 16. SINCE , BOTH THE APPEALS HAVE BEEN DECIDED ON MERIT AND NOTHING IS POINTED O UT DURING THE COURSE OF ARGUMENT AS TO WHERE IS THE MISTAKE APPARENT FRO M THE RECORD, WE DO NOT FIND IT PROPER TO INTERFERE WITH THE EARLIER OR DER OF THE TRIBUNAL. THE SUBSEQUENT BENCHES ARE NOT SITTING IN APPEAL AGAINS T EARLIER ORDER OF THE TRIBUNAL. WE ACCORDINGLY, DISMISS BOTH THE MISC. AP PLICATIONS FILED BY THE ASSESSEE. 3. IN THE RESULT, THE BOTH THE MISC. APPLICATIONS O F THE ASSESSEE ARE DISMISSED. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 12-11-2010 SD/- SD/- (N. S. SAINI) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 12-11-2010 LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD