ITO 18(2)(4), V. SHIRT COMPANY,

MA 403/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8167 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2001-2002
• Appeal Filed On: 22-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K B MENON
• Assessee Lawyers: MRS VASANTI PATIL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'E' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO. 403/MUM/2011 (ARISING OUT OF MA 615/MUM/2010 & ITA NO. 3450/MUM/2009) (ASSESSMENT YEAR: 2001-02) INCOME TAX OFFICER - 18(2)(4) M/S. SHIRT COMPANY ROOM NO. 109, 1ST FLOOR 2, BRADDY GLADDY, INDL. PLA ZA PIRAMAL CHAMBERS VS. 1/447 S.B. MARG, LOWER PAREL LALBAUG, MUMBAI 400012 MUMBAI 400013 PAN - AAAFT 0101 F APPLICANT RESPONDENT APPLICANT BY: SHRI N.K.B. MENON RESPONDENT BY: MRS. VASANTI PATIL DATE OF HEARING: 13.04.2012 DATE OF PRONOUNCEMENT: 13.04.2012 O R D E R PER D. MANMOHAN, V.P. THIS IS AN APPLICATION FILED BY THE REVENUE. THE RE LEVANT APPEAL WAS DISPOSED OF BY THE ITAT E BENCH MUMBAI ON 30.06.2 010. THE REVENUE PREFERRED A MISCELLANEOUS APPLICATION WHICH WAS NUM BERED AS MA NO. 615/MUM/2010 WHICH WAS ALSO DISPOSED OF VIDE ORDER DATED 19 TH JANUARY 2011. 2. THE PRESENT MISCELLANEOUS APPLICATION IS FILED AGAI NST THE ORDER PASSED ON 19 TH JANUARY 2011. IN OTHER WORDS, IT IS AN APPLICATION SEEKING RECALL OF AN ORDER PASSED UNDER SECTION 254(2) OF T HE ACT. IN OUR OPINION THE SAME IS NOT PERMISSIBLE IN LAW. IN THE LIGHT OF THE DECISION OF THE ITAT DELHI SPECIAL BENCH IN THE CASE OF PADAM PRAKASH (HUF) VS . ITO (2011) 136 TTJ (DEL) (SB) 257, AGAINST AN ORDER PASSED UNDER SECTI ON 254(2) OF THE ACT A MA NO. 403/MUM/2011 M/S. SHIRT COMPANY 2 MISCELLANEOUS APPLICATION IS NOT MAINTAINABLE. UNDE R THIS CIRCUMSTANCE WE DISMISS THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH APRIL 2012. SD/- SD/- (RAJENDRA SINGH) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 13 TH APRIL 2012 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XVIII, MUMBAI 4. THE CIT XVIII, MUMBAI CITY 5. THE DR, E BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.