Khyati Chemicals Pvt. Ltd., Ahmedabad V. The Dy.CIT.,Circle-4, Ahmedabad

MA 63/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7445 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 04-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B L YADAV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND SHRI A. MOHAN A LANKAMONY, AM) M. A. NO.63/AHD/2011 (IN M.A. NO.217/AHD/2010 - (IN ITA NO.4375/AHD/2008:A.Y. 2004-05) M/S. KHYATI CHEMICALS PVT. LTD. 905/906, SAMUDRA ANNEXE, SARDAR PATEL NAGAR, OFF. C. G. ROAD, NAVRANGPURA, AHMEDABAD PA NO. AAACK 6277 E VS THE D. C. I. T., CIRCLE- 4,NAVJIVAN TRUST BUILDING, OFF. ASHRAM ROAD, AHMEDABAD (APPLICANT) (RESPONDENT) APPLICANT BY NONE RESPONDENT BY SHRI B.L. YADAV, SR. DR DATE OF HEARING: 06-01-2012 DATE OF PRONOUNCEMENT: 06-01-2012 ORDER PER BHAVNESH SAINI : THE APPEAL OF THE ASSESSEE WAS DISMISSED IN DEFAULT VIDE ORDER DATED 16-08-201 0. THE ASSESSEE PREFERRED M. A. NO. 217/AHD/2010 AGAINST THE AFORES AID ORDER OF THE TRIBUNAL WHICH WAS ALSO DISMISSED VIDE ORDER DATED 08-04-2011. THE ASSESSEE FILED THE PRESENT MISC. APPLICATION AGAINS T THE ORDER OF THE TRIBUNAL DATED 08-04-2011. THE LEARNED DR SUBMITTED THAT NO MISC. APPLICATION LIES AGAINST THE ORDER PASSED IN MISC. APPLICATION. WE AGREE WITH THE LEARNED DR. THE HONBLE ORISSA HIGH COURT IN THE CASE OF CIT VS ITAT, 196 ITR 838 HELD THAT ORDER ON RECTIFICATION APPLICATION U/S 254 (2) OF THE IT ACT WOULD NOT BE CONSIDERED AS ORDER PASSED U/S 254(1) OF THE IT ACT. SECOND MISC. APPLICATION OF MA NO.63/AHD/2011 (IN MA NO.217/AHD//2010 - IN ITA NO.4375/AHD/2007- AY 2004-05) M/S. KHYATI CHEMICALS PVT. LTD. VS DCIT, CIRCLE-4, AHMEDABAD 2 THE ASSESSEE THUS IS NOT MAINTAINABLE. THE SAME IS ACCORDINGLY DISMISSED. 2. IN THE RESULT, THE MISC. APPLICATION OF THE ASS ESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD