M/s SADHAN, Bhubaneswar V. CIT, Bhubaneswar

MA 30/CTK/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8619 (ITAT-CUTTACK)
• Duration Of Justice: 8 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2012
• Appeal Filed By: Assessee
• Bench Allotted: DB
• Next Hearing Date: 18-05-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 26-09-2011
• Court: TRIBUNAL
• Department Lawyers: B
• Assessee Lawyers: A NAYAK

Judgement Text

IN THE INC O ME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE : SHRI K.K.GUPTA, AM , AND SHRI K.S.S.PRASAD RAO, JM MISC.APPLICATION NO.30/CTK/2011 IN ITA NO. 062/CTK/2011, ORDER DT.13.05.2011 (ASSESSMENT YEAR 2008 - 09) M/S.SADHAN, PLOT NO.11, SAMA NTA VIHAR, NALCO CHOWK,BHUBANESWAR 751 017 PAN: AADTS 0635 G VERSUS COMMISSIONER OF INCOME - TAX, BHUBANESWAR. (APPELLANT) (RESPONDENT) FOR THE APPELLANT: SHRI A.NAYAK, CIT - DR FOR THE RESPONDENT SHRI B.PANDA, AR DATE OF HEARING : 18.05.2 012 DATE OF PRONOUNCEMENT : 25.06.2012 ORDER SHRI K.S.S.PRASAD RAO, JM : THE REVENUE HAS FILED THE PRESENT MISC.APPLICATION WITH A PRAYER TO CANCEL/WITHDRAW THE ORDER DT.13.05.2011 PASSED BY THIS TRIBUNAL IN ITA NO.062/CTK/2011 FOR THE ASSESSMENT YEAR 2008 - 09. 2. THE LEARNED CIT - DR CONTENDED BEFORE US THAT THE ORDER OF THE LEARNED CIT REJECTING THE PETITION 119(2)(B) OF THE I.T.ACT, 1961 AND DENYING CONDONATION OF THE DELAY IN SUBMITTING THE NOTICE IN FORM NO.10 DOES NOT FALL UNDER THE AMBIT OF SECTION 253(1) OF THE I.T.ACT,1961. THEREFORE, BY ENTERTAINING SUCH APPEAL OF THE ASSESSEE THE TRIBUNAL HAS COMMITTED ERROR. ACCORDINGLY, HE PRAYED TO CANCEL/WITHDRAW THE ORDER DT.13.5.2011 PASSED BY THE TRIBUNAL. 3. THE LEARNED AR OF THE ASSESSEE ON THE OTHER HA ND CONTENDED THAT THE ISSUE RAISED BY THE REVENUE IN THE PRESENT MISC.APPLICATION DOES NOT COME UNDER THE PURVIEW OF SECTION 254 (2) AND THEREFORE, HE PRAYED TO DISMISS THE MISC.APPLICATION. 4. HAVING HEARD BOTH THE PARTIES AND PERUSING THE IMPUGNED ORDER O F THIS TRIBUNAL, WE ARE OF THE CONSIDERED VIEW THAT THE ISSUE RAISED IN THE MISC.APPLICATION NO.30/CTK/2011 2 MISC.APPLICATION DOES NOT FALL UNDER THE PURVIEW OF SECTION 254 (2) OF THE I.T.ACT,1961. FURTHERMORE, THE ISSUE AS POINTED OUT IN THE MISC.APPLICATION WAS NOT POINTED OUT BY THE REV ENUE EITHER BY FILING CROSS OBJECTION OR EVEN AT THE TIME OF HEARING OF THE APPEAL. THEREFORE, WE DO NOT FIND ANY MERIT IN THE PRESENT MISC.APPLICATION AND AS SUCH, WE DISMISS THE SAME. 5. IN THE RESULT, THE MISC.APPLICATION FILED BY THE REVENUE IS DISMISS ED. SD/ - SD/ - (K.K.GUPTA) ACCOUNTANT MEMBER ( K.S.S.PRASAD RAO) JUDICIAL MEMBER DATE: 25.06.2012 H.K.PADHEE, SENIOR PRIVATE SECRETARY. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT: M/S.SADHAN, PLOT NO.11, SAMANTA VIHAR, NALCO CHOWK, BHUBANESWAR 751 017 2. THE RESPONDENT: COMMISSIONER OF INCOME - TAX, BHUBANESWAR. 3. THE CIT, 4. THE CIT(A), 5. THE DR, CUTTACK 6. GUARD FILE (IN DUPLICATE) TRUE COPY, BY ORDER, SENIOR PRIVATE SECRETARY. APPENDIX XVII SEAL TO BE AFFIXED ON THE ORDER SHEET BY THE SR. P.S./P.S. AFTER DICTATION IS GIVEN 1. DATE OF DICTATION 29.05.2012 . 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 01.06 .2012 OTHER MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEME NT.... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S . 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK .. 8. THE DATE ON WH ICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ................ 9. DATE OF DESPATCH OF THE ORDER ..