Mr. V.Ramakrishnan, CHENNAI V. DCIT, CHENNAI

MA 198/CHNY/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7498 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 06-01-2012
• Assessment Year: 2002-2003
• Appeal Filed On: 07-10-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E B RANGAR AJAN JR
• Assessee Lawyers: R VENKATESH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT AND SHRI HARI OM MARATHA, JUDICIAL MEMBER M.P. NO.198/MDS/2011 (IN ITA. NO.1684/MDS/2009) ASSESSMENT YEAR : 2002-03 MR. V.RAMAKRISHNAN, NEW NO.41 (OLD NO.49) 5 TH CROSS STREET, TRUSTPURAM, KODAMBAKKAM, CHENNAI-600 024. PAN: AAAPR3927K VS. DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE-V(2), CHENNAI-600 034. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI R .VENKATESH, C.A. RESPONDENT BY : SHRI K.E.B .RANGARAJAN, JR. STANDING COUNSEL DATE OF HEARING : 6 TH JANUARY, 2012 DATE OF PRONOUNCEMENT : 6 TH JANUARY, 2012 O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: BY THIS MISCELLANEOUS PETITION, THE ASSESSEE HAS REQUESTED FOR RECALLING THE ORDER OF THE TRIBUNAL D ATED 12 TH SEPTEMBER, 2011 PASSED IN ITA NO.1684/MDS/2009 FOR THE ASSESSMENT YEAR 2002-03. THE PETITION, SEEKING REC TIFICATION OF THE TRIBUNALS ORDER UNDER SECTION 254(2) OF TH E ACT, WHEN ANALYSED MACROSCOPICALLY, SHOWS THAT A REVIEW OF TH E ORDER M.P. NO.198 MDS/2011 2 HAS BEEN DEMANDED WHICH IS NOT PERMISSIBLE UNDER S ECTION 254(2). THE ONLY COURSE OPEN TO THE PETITIONER, IN CASE IT IS FOUND TO BE AN INCORRECT ORDER, IS TO FILE APPEAL B EFORE THE HIGHER FORUM AS UNDER THIS SECTION ONLY SUCH MISTAK ES WHICH ARE APPARENT, OBVIOUS AND PATENT CAN BE RECTIFIED. ACCORDINGLY WE DO NOT FIND ANY MERIT IN THE PETITIO N AND DISMISS THE SAME. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON 6 TH JANUARY, 2012 AT CHENNAI. SD/- SD/- (DR. O.K.NARAYANAN) (HARI OM MARATHA) VICE PRESIDENT JUDICIAL MEMBER CHENNAI, DATED THE 6 TH JANUARY, 2012. SOMU COPY TO: (1) APPELLANT ( 4) CIT(A) (2) RESPONDENT (5) D.R. (3) CIT (6) G.F.