Pioneer Barrels Mfg.Co.Pvt. Ltd., Baroda V. The Jt.CIT.,(Asst.)S.R.2, Baroda

MA 44/AHD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4788 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 1995-1996
• Appeal Filed On: 02-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIMALENDU VERMA
• Assessee Lawyers: J P SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH AHMEDABAD BENCH C CC C BEFORE BEFORE BEFORE BEFORE SHRI SHRI SHRI SHRI N. S. N. S. N. S. N. S. SAINI SAINI SAINI SAINI, ,, , ACCOUNTANT MEMBER AND ACCOUNTANT MEMBER AND ACCOUNTANT MEMBER AND ACCOUNTANT MEMBER AND SHRI SHRI SHRI SHRI MAHAVIR SINGH JUDICIAL MEMBER. MAHAVIR SINGH JUDICIAL MEMBER. MAHAVIR SINGH JUDICIAL MEMBER. MAHAVIR SINGH JUDICIAL MEMBER. DATE OF HEARING :27 8 10 DRAFTED ON: 27-8-10 M.A. NO. 44 /AHD/20 1 0 (ARISING OUT OF ITA NO.302/AHD/07) ASSESSMENT YEARS : 1995-96 PIONEER BARRELS MFG. CO. PRIVATE LTD., 67, RACE COURSE CIRCLE, BARODA. VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(4), AAYAKAR BHAVAN, NEAR RACE COURSE CIRCLE, BARODA. PAN/GIR NO. : AABCP1327M (A PPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI J.P.SHAH RESPONDENT BY: SHRI VIMALENDU VERMA , SR. D. R. O R D E R O R D E R O R D E R O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 26.02.2010 PASSED IN ITA NO.302/AHD/2007. 2. WE FIND THAT THIS MISCELLANEOUS APPLICATION HAS BEEN SIGNED BY THE SHRI J.P. SHAH, ADVOCATE FOR THE APPELLANT. 2. WE FIND THAT SECTION 254(2) READS AS UNDER:- SECTION 254(2) (2) THE APPELLATE TRIBUNAL MAY, AT ANY TIME WITHIN FOUR YEARS FROM THE DATE OF THE ORDER, WITH A VIEW TO RECTIFYI NG ANY MISTAKE APPARENT FROM THE RECORD, AMEND ANY ORDER P ASSED BY IT UNDER SUB-SECTION (1) AND SHALL MAKE SUCH AME NDMENT - 2 - IF THE MISTAKE IS BROUGHT TO ITS NOTICE BY THE ASSE SSEE OR THE 2044 [ASSESSING OFFICER:] 3. A BEAR PERUSAL OF THE ABOVE PROVISION SHOWS THAT THE MISCELLANEOUS APPLICATION POINTING OUT ANY APPARENT MISTAKE FROM THE RECORDS CAN BE FILED EITHER BY THE ASSESSEE OR THE LEARNED ASSESSING OFFICER ONLY. THEREFORE, THE MISCELLANEOU S APPLICATION FILED BY THE ASSESSEE IS NOT ADMITTED AND THE SAME IS DISMISSED IN LIMINE. HOWEVER, THE ASSESSEE SHALL BE AT LIBERTY T O FILE PROPER MISCELLANEOUS APPLICATION IF SO ADVISED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF HEARI NG ON 27 TH AUGUST,2010 SD/- SD/- (MAHAVIR SINGH) ( N.S. SAINI ) JUDICIAL MEMBER ACCOUNT ANT MEMBER AHMEDABAD: ON THIS 27 TH DAY OF AUGUST, 2010 COMPILED AND COMPARED BY: PATKI. COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT(A PPEALS)- 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR),ITAT, AHMEDABAD. DATE INITIALS 1. DRAFT DICTATED ON 27 8-2010 --------------- ---- 2. DRAFT PLACED BEFORE AUTHORITY 27-8-2010 ----- -------------- 3. DRAFT PROPOSED & PLACED 27-8-2010 ------------ ------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 27-8-2010 ------------------- JM 5. APPROVED DRAFT COMES TO P.S 30-8-2010 ------- ------------- 6. KEPT FOR PRONOUNCEMENT ON 31-8-2010 ----- --------------- 7. FILE SENT TO THE BENCH CLERK ---------------- -------------------- 8. DATE ON WHICH FILE GOES TO THE ---------------- -------------------- 9.DATE OF DISPATCH OF ORDER ---------------- --- ----------------