Shri Khunamsang D. Rathod, Petlad V. The Income tax Officer, Ward-3(3), Petlad

MA 190/AHD/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6114 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-03-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2000-2001
• Appeal Filed On: 01-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C K MISHRA
• Assessee Lawyers: P M MEHTA
• Keywords: Period of limitation; Validity of assessment

Judgement Text

M.A.NO.190A HD/2010 ASSESSMENT YEAR 2000-01 1 IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH,AH MEDABAD BEFORE SHRI MUKUL KR SHRAWAT AND SHRI A.N. PAHUJA. M.A. NO.190/AHD/2010 ARISING OUT OF I.T.A. NO.1518 /AHD/2004. (ASSESSMENT YEAR: 2000-01) KHUMANSING DANUBHAI RATHOD, PROP. OF M/S. JANKI RICE MILLS, ISARWADA, TALUKA TARAPUR. (APPELLANT) VS. THE INCOME TAX OFFICER, WARD 3(3), INCOME TAX OFFICE, NR. PETLAD RLY STATION. PETLAD. (RESPONDENT) PAN: AIVPR 7642 E APPELLANT BY : SHRI P. M. MEHTA. RESPONDENT BY : SHRI C.K. MISHRA, SR. D.R. ( (( ( )/ )/)/ )/ ORDER PER: SHRI MUKUL KUMAR SHRAWAT, J.M. THIS MISCELLANEOUS PETITION HAS BEEN SUBMITTED ON 1-9-2010 ARISING FROM THE ORDER OF I.T.A.T. DATED 30-4-2007. ON PERUSING THE ORDER OF THE TRIBUNAL WE HAVE NOTICED THAT THOUGH NO ONE HAS ATTENDED THE AP PELLATE PROCEEDINGS FROM THE SIDE OF THE APPELLANT, EVEN THEN CONSIDERING TH E TOTALITY OF THE CIRCUMSTANCES, THE MATTER WAS RESTORED BACK TO THE FILE OF LD. C.I .T. (A) TO FIRST DECIDE A LEGAL QUESTION OF VALIDITY OF ASSESSMENT PROCEEDINGS RAIS ED AS PER ONE OF THE GROUNDS BY THE ASSESSEE. WITH THIS BRIEF FACTUAL BACKGROUND LD. AUTHORIZED REPRESENTATIVE MR. P.M. MEHTA HAS STATED BEFORE US THAT THOUGH THE MATTER HAD BEEN RESTORED BACK TO THE FILE OF THE FIRST APPELLA TE AUTHORITY BUT EVEN AFTER THE LAPSE OF SO MANY YEARS THE CONSEQUENTIAL ORDER, AS PER THE DIRECTIONS OF THE TRIBUNAL, HAS NOT BEEN PASSED BY LD. C.I.T. (A). HE HAS ARGUED THAT A DIRECTION MAY BE GIVEN FOR EARLY DISPOSAL OF THE SAID LONG PE NDING MATTER. M.A.NO.190A HD/2010 ASSESSMENT YEAR 2000-01 2 2. ON HEARING THE SUBMISSIONS AND THE CONTENTS OF T HE MISCELLANEOUS PETITION WE ARE OF THE VIEW THAT THIS TRIBUNAL HAS NO ADMINISTRATIVE POWER TO DIRECT THE SUBORDINATE AUTHORITY TO DECIDE AN APPEAL WITHI N A PARTICULAR PERIOD. RATHER IT IS AN ADMITTED LEGAL POSITION THAT THE INCOME TAX A CT ITSELF PRESCRIBES THE PERIOD OF LIMITATION FOR FINALIZATION OF A PARTICULAR PROC EEDING. WHEN IT WAS CONFRONTED TO THE LD. AUTHORIZED REPRESENTATIVE, HE HAS DECIDED T O WITHDRAW THE PETITION. HIS REQUEST FOR WITHDRAWAL OF MISCELLANEOUS PETITION IS HEREBY ACCEPTED. RESULTANTLY, THIS PETITION IS DISMISSED BEING WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON 18 3 - 2011. SD/- SD/- (A. N. PAHUJA) (MUKUL KUMAR SHRAWAT) ACCOUNTANT MEMBER. JUDICIAL MEMBER. AHMEDABAD. DATED: 18-3-2011. S.A.PATKI. COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS)- 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD. M.A.NO.190A HD/2010 ASSESSMENT YEAR 2000-01 3 1.DATE OF DICTATION -3-2011 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING -3- 2011 MEMBER.OTHER MEMBER. 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S -3-2011. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT -3-2011 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S -3 -2011 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK -3 -2011. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..