DCIT Cir 2(2), V. N.R. Chilka Dyeing, Solapur

MA 25/PUN/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1500 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-01-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-01-2014
• Assessment Year: misc
• Appeal Filed On: 09-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: P L PATHADE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER M.A. NO.25/PN/2013 ARISING OUT OF ITA NOS.720 & 721/PN/2009 (A.YS: 1989-90 TO 1999-2000) ACIT, CIRCLE 2, SOLAPUR APPLICANT VS. SHRI N.R. CHILKA DYEING, 1339, BHADRAWATI PETH, SOLAPUR 413005 PAN: ASPPP8422L RESPONDENT APPLICANT BY : SHRI P.L. PATHADE RESPONDENT BY : NONE DATE OF HEARING : 17-01-2014 DATE OF PRONOUNCEMENT : 27-01-2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY T HE REVENUE ARISING OUT OF ORDER OF THE TRIBUNAL IN ITA NOS. 720 AND 721/PN/2009 DATED 20-06-2012. 2. THE MAIN CONTENTION OF THE REVENUE IS THAT THE T RIBUNAL HAS PASSED THE ORDER ON MISREPRESENTATION OF FACTS BY THE ASSESSEE AND WITHOUT VERIFICATION OF RECORD TO ARRI VE AT CORRECT FACTS. SO, THE ORDER OF THE TRIBUNAL BE RE CALLED. ON THE OTHER HAND, THE ASSESSEE VIDE WRITTEN SUBMISSIO N HAS OPPOSED THE MISCELLANEOUS APPLICATION IN STRONG WOR DS. ON MERIT OF MISCELLANEOUS APPLICATION, WE ARE OF THE V IEW THAT THE ORDER HAS BEEN DECIDED BY THE TRIBUNAL AFTER TA KING ALL FACTS AND CIRCUMSTANCES INTO CONSIDERATION AT THE R ELEVANT POINT OF TIME. IN FACT, THE REVENUE WANTS TO GET T HE ORDER REVIEWED IN THE GARB OF MISCELLANEOUS APPLICATION W HICH IS NOT ACCEPTABLE BECAUSE THE TRIBUNAL HAS NO POWER TO REVIEW ITS ORDER. ACCORDINGLY, THE MISCELLANEOUS APPLICAT ION FILED BY THE REVENUE IS DISMISSED. IN THE LARGER INTEREST O F JUSTICE, WE ARE AVOIDING TO COMMENT ON USE OF STRONG AND UNPLEA SANT WORDS ON BEHALF OF THE ASSESSEE IN ITS WRITTEN REPL Y. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS THE 27 TH DAY OF JANUARY, 2014. SD/- SD/- (R.K. PANDA) (SHAILENDRA KUMAR YA DAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 27 TH JANUARY, 2014 GCVSR COPY TO:- 1) DEPARTMENT 2) ASSESSEE 3) THE CIT(A)-III, PUNE 4) THE CIT-III, PUNE 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY, ITAT PUNE BENCHES, PUNE.