Industrial Equipment Company, Chandigarh V. JCIT, Chandigarh

MA 36/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0519 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-07-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 15-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R.SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO.36 /CHD/2013 (IN M.A.NO.32/CHD.2010 (IN ITA NO.796/CHD/2009) (ASSESSMENT YEAR: 2006-07) INDUSTRIAL EQUIPMENT COMPANY, VS. THE J.C.I.T., CHANDIGARH. RANGE V, CHANDIGARH. PAN: AAAFI2847P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI AJAY JAIN RESPONDENT BY : SHRI J.S. NAGAR, DR DATE OF HEARING : 12.07.2013 DATE OF PRONOUNCEMENT : 23.07.2013 O R D E R PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 16.04.2013 IN M.A. NO.32/ CHD/2010 IN ITA NO. 796/CHD/2009 RELATING TO THE ASSESSMENT YEAR 2006-0 7 WHICH WAS DISMISSED IN LIMINE. 2. UNDER THE PROVISIONS OF SECTION 254(2) OF THE AC T THE MISCELLANEOUS APPEAL IS PROVIDED AGAINST THE ORDER OF THE TRIBUNAL BUT THERE IS NO PROVISION UNDER THE ACT FOR FILING TH E MISCELLANEOUS PETITION AGAINST THE ORDER OF THE TRIBUNAL DISPOSIN G OFF THE MISCELLANEOUS APPLICATION. THE PRESENT MISCELLANEO US APPLICATION IS THUS 2 NOT MAINTAINABLE AND THUS IS DISMISSED AS SUCH. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF JULY, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23 RD JULY, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH