Sh. Puneet Nanda, Chandigarh V. DCIT, Chandigarh

MA 63/CHANDI/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7686 (ITAT-CHANDIGARH)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-09-2012
• Assessment Year: 2003-2004
• Appeal Filed On: 27-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.63 /CHD/2012 (IN M.A.NO.43/CHD.2009 (IN ITA NO.783/CHD/2008) (ASSESSMENT YEAR: 2003-04) PUNEET NANDA, VS. THE D.C.I.T., # 2208, SEC. 15C, CIRCLE 2(1), CHANDIGARH. CHANDIGARH/ PAN: ABWPN0521E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI PARIKSHIT AGGARWAL RESPONDENT BY : SHRI AKHILESH GUPTA, DR DATE OF HEARING : 01.02.2013 DATE OF PRONOUNCEMENT : 07.02.2013 O R D E R PER SUSHMA CHOWLA, JM THE APPLICANT HAS FILED THIS MISCELLANEOUS APPLICAT ION FOR RECALLING THE ORDER DATED 15.07.2011 IN M.A. NO.43/ CHD/2009 IN ITA NO. 783/CHD/2008 RELATING TO THE ASSESSMENT YEAR 2003-0 4 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 7 TH DAY OF FEBRUARY, 2013. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 7 TH FEBRUARY, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH