IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH E MUMBAI BEFORE SHRI J.SUDHAKAR REDDY, AM & SMT. P.MADHAVI DEVI, JM M.A.NO. 411/MUM/2009 - A.Y 2001-02 [ARISING OUT OF M.A NO.386/M/07 ARISING OUT OF I.T.A.NO.3862/M/06] M/S ATLAS INTEGRATED FINANCE LTD., 25, UNIQUE HOUSE, DENA BANK COMPOUND, FORT, MUMBAI 400 023 PAN NO. AAACA 5702 G VS. THE INCOME TAX OFFICER, WARD 4 (1)(1), MUMBAI (APPLICANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MR. MOHD. USMAN. O R D E R PER P.MADHAVI DEVI, JM: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE U/S.254[2] OF THE I.T.ACT AGAINST THE ORDER OF THE TRIBUNAL DATED 28 TH SEPTEMBER, 2007 IN M.A.NO.386/M/07 ON THE GROUND TH AT WHILE DISPOSING OF THE SAID MISCELLANEOUS APPLICATION, TH E BENCH HAS NOT DEALT WITH THE ALTERNATE CONTENTION RAISED BY THE A PPLICANT AT POINT NO.5 OF THE SAID APPLICATION. 2. NONE WAS PRESENT ON BEHALF OF THE ASSESSEE AT TH E TIME OF HEARING. AFTER HEARING THE LD.DR AND AFTER GOING TH ROUGH THE CONTENTIONS RAISED BY THE ASSESSEE IN MISCELLANEOUS APPLICATION OF THE ASSESSEE, WE FIND THAT THE GRIEVANCE OF THE ASSESSE E IS AGAINST THE ORDER OF THE TRIBUNAL DATED 28 TH SEPTEMBER, 07 IN M.A.NO.386/M/07. AS THERE IS NO PROVISION FOR FILING A MISCELLANEOUS AP PLICATION AGAINST THE 2 ORDER IN MISCELLANEOUS APPLICATION, THIS MISCELLANE OUS APPLICATION OF THE ASSESSEE IS NOT MAINTENABLE AND ACCORDINGLY IT IS R EJECTED. 3. IN THE RESULT, ASSESSEES MISCELLANEOUS APPLICA TION IS DISMISSED. ORDER PRONOUNCED ON THIS 9 TH DAY OF MARCH, 2010. SD/- SD/- (J.SUDHAKAR REDDY) (P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI: 9 TH MARCH, 2010. P/-*