Harbans Singh, Patiala V. ITO, Patiala

MA 25/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0446 (ITAT-CHANDIGARH)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-06-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 27-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO.25 /CHD/2013 (IN ITA NO.758/CHD/2012) (ASSESSMENT YEAR: 2008-09) SHRI HARBANS SINGH, VS. THE INCOME TAX OFFICER, # 683, STREET NO.5, WARD 6, TRIPURI TOWN, PATIALA. PATIALA. PAN : AENPS-5158N (APPLICANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI AKHILESH GUPTA DATE OF HEARING : 14.06.2013 DATE OF PRONOUNCEMENT : 21.06.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 27.12.2012 IN ITA NO. 758/CHD/2012 RELATING TO THE ASSESSMENT YEAR 2008-09. 2. THE MISCELLANEOUS APPLICATION WAS FIXED FOR HEAR ING ON 5.4.2013 AND IT WAS ADJOURNED FOR 14.6.2013. THE REGISTRY H AD SENT NOTICE OF HEARING TO THE APPLICANT FOR THE APPOINTED DATE OF HEARING. DESPITE SERVICE OF NOTICE NONE APPEARED ON BEHALF OF THE AP PLICANT. IN VIEW THEREOF, THE PRESENT MISCELLANEOUS APPLICATION IS D ISMISSED IN LIMINE 3. ON THE PERUSAL OF THE RECORD WE FIND THAT THE AP PEAL IN THE CASE OF THE APPLICANT WAS DECIDED BY CONSOLIDATED ORDER IN ITA NOS.756, 757 & 758/CHD/2012 RELATING TO ASSESSMENT YEAR 2008-09 VI DE ORDER DATED 27.12.2012. ONE OF THE APPLICANT I.E. PARAMJIT KAU R SARAO HAD MOVED A 2 MISCELLANEOUS APPLICATION IN MA NO.15/CHD/2013 (IN ITA NO.757/CHD/2012). THE APPLICANT BEFORE US HAD RAIS ED IDENTICAL ISSUE RAISED BY PARAMJIT KAUR SARAO. IN THE CASE OF PARA MJIT KAUR SARAO THE TRIBUNAL HELD AS UNDER: 4. WE FIND THAT THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE APPLICANT AGAINS T THE ORDER OF THE TRIBUNAL DATED 27.12.2012. UNDER THE PROVISIONS OF SECTION 254(2) OF THE ACT LIMITED MAN DATE IS AVAILABLE TO THE TRIBUNAL TO RECTIFY ANY MISTAKE APPARENT FROM RECORD. IT IS NOT OPEN TO THE TRIBUN AL TO REVIEW ITS EARLIER ORDER AND REDECIDE THE ISSUE. I N THE ENTIRETY OF THE FACTS AND CIRCUMSTANCES OF THE CASE , WE FIND NO MERIT IN THE MISCELLANEOUS APPLICATION MOVE D BY THE APPLICANT AS THE APPLICANT HAS REARGUED THE ISSUE AND HENCE THE SAME IS DISMISSED. 5. THE ISSUE RAISED IN THE PRESENT MISCELLANEOUS AP PLICATION IS IDENTICAL TO THE ISSUE RAISED IN MA NO.15/CHD/2013 (IN ITA NO.757/CHD/2012) IN THE CASE OF PARAMJIT KAUR SARAO AND FOLLOWING THE PARITY OF REASONING WE DISMISS THE PRESENT MISCELLA NEOUS APPLICATION. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE APPLICANT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 21 ST DAY OF JUNE, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21 ST JUNE, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH