Sauer Danfoss (P) Ltd., V. ACIT, Range-7,

MA 298/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5234 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2002-2003
• Appeal Filed On: 09-06-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA
• Assessee Lawyers: SAMIR KAPOOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH H : NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI R.C.SHARMA, AM MISCELLANEOUS APPLICATION NO.298/DEL/2010 (IN ITA NO.474/DEL/2006 ASSESSMENT YEAR : 2002-03 M/S SAUER DANFOSS INDIA PVT.LTD., 608, VIKRAM TOWER, RAJENDRA PLACE, NEW DELHI. PAN NO.AAFCS2954P. VS. ADDL.COMMISSIONER OF INCOME TAX, RANGE-7, NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SAMIR KAPOOR, CA. RESPONDENT BY : MS.ANUSHA KHURANA, SR.DR. ORDER PER R.C.SHARMA, AM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE TO RECTIFY THE MISTAKE ALLEGED TO BE IN THE ORDER OF THE TRIBUNAL DATED 31.7.2009. 2. THROUGH THIS PETITION, IT WAS CONTENDED BY THE L EARNED AR THAT SOME ADDITIONAL GROUNDS WERE RAISED BEFORE THE TRIBUNAL ON 21.5.2009 WHICH HAVE NOT BEEN CONSIDERED BY THE BENCH. 3. WE HAVE GONE THROUGH THE PETITION AND THE ORDER OF THE TRIBUNAL AND FOUND THAT THESE GROUNDS WERE NOT RAISED IN THE ORI GINAL GROUNDS OF APPEAL AND EVEN BEFORE THE BENCH, WHILE ARGUING, THESE ADD ITIONAL GROUNDS, EVEN IF FOR A MOMENT IT IS ASSUMED THAT THEY WERE RAISED, T HEY WERE NOT PRESSED MA-298/DEL/2010 2 BEFORE THE BENCH. NOT CONSIDERING THESE GROUNDS WH ICH HAVE NOT BEEN ARGUED DOES NOT AMOUNT TO ANY MISTAKE IN THE ORDER OF THE TRIBUNAL U/S 254(2). 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS DISMISSED. DECISION PRONOUNCED IN THE OPEN COURT ON 1 ST OCTOBER, 2010. SD/- SD/- (R.P.TOLANI) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.10.2010. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR MA-298/DEL/2010 3