THE DCIT, (TDS), Indore V. M/S. Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd., Indore

MA 3/IND/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2982 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-05-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 23-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R A VERMA

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI D.T. GARASIA, HONBLE JUDICIAL MEMBER AND SHRI B.C. MEENA, HONBLE ACCOUNTANT MEMBER M.A. NOS. 1 TO 3/IND/2015 ARISING OUT OF ITA NOS. 653 TO 655/IND/2014 A.YS. 2011-12 TO 2013-14 DY. COMMISSIONER OF INCOME TAX(TDS) INDORE ::: APPLICANT VS MADHYA PRADESH PASCHIM KSHETRA VIDYUT VITARAN CO. LTD., INDORE ::: RESPONDENT APP LIC ANT BY SHRI R.A. VERMA RESPONDENT BY SHRI MANOJ MUNSHI DATE OF HEARING 8.5. 2015 DATE OF PRONOUNCEMENT . 5 .2015 O R D E R PER SHRI B.C. MEENA, AM THE REVENUE HAS FILED THESE THREE APPLICATIONS UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 FOR POIN TING OUT MISTAKES IN THE ORDER DATED 19.11.2014 OF THE TRIBUNAL . 2 2. BEFORE US, LEARNED COUNSEL FOR THE ASSESSEE TOOK A PRELIMINARY OBJECTION THAT THE REVENUE HAS NOT SUBMITT ED THESE MISCELLANEOUS APPLICATIONS IN THE PROPER FORM. ONLY A BRIEF NOTE ADDRESSED TO NONE HAS BEEN FILED. HE, THE REFORE, PLEADED THAT AS SUCH, THESE APPLICATIONS ARE NOT MAINTAINABLE AND SHOULD BE DISMISSED IN LIMINE TO MAINTAIN THE SANCTITY OF THE INSTITUTION. 3. AFTER CONSIDERING THE ARGUMENTS OF BOTH THE SIDES , WE FIND THAT THESE BRIEF NOTES HAVE BEEN ADDRESSED TO NON E. THE TITLES OF PARTIES ARE ALSO NOT MENTIONED IN THESE NOTES. THEREFORE, THESE MISCELLANEOUS APPLICATIONS ARE DISMISS ED BEING NOT MAINTAINABLE. HOWEVER, THE REVENUE IS AT LIB ERTY TO FILE FRESH MISCELLANEOUS APPLICATIONS, IF SO DESIRE D. 4. IN THE RESULT, THE APPLICATIONS ARE DISMISSED BEING NOT MAINTAINABLE. 3 PRONOUNCED IN OPEN COURT ON 8 TH MAY, 2015 SD/- SDD/- (D.T. GARASIA) (B.C. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER MAY 8 TH , 2015