Sri Ajit Kumar Pandey, V. ACIT,

MA 67/PAT/2005

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7869 (ITAT-PATNA)
• Duration Of Justice: 6 year(s) 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 1997-1998
• Appeal Filed On: 15-09-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: D V PARTHY

Judgement Text

MA NO.67/PAT/2005 SRI AJIT KUMAR PANDEY, PATNA 1 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE: SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO.67/PATNA/2005 (ARISING OUT OF ITA NO.299/PATNA/2002 & MA NO.29/PA TNA/2004) ASSESSME NT YEAR : 1997 - 98 SRI AJIT KUMAR PANDEY PATNA VS. ACIT, CIRCLE - 1 PATNA (APPELLANT) (RESPONDENT) PAN NO. AGAPP 0103F APPELLANT BY: SHRI D.V. PARTHY , ADVOCATE RESPONDENT BY: SHRI AJAY KUMAR, CIT(DR) DATE OF HEAR I NG: 24 .02.2012 DATE OF PRONOU NCEMENT: 24 .02.2012 ORDER PER B.R. MITTAL, JUDICIAL MEMBER:- THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICA TION U/S 254(2) OF THE INCOME-TAX ACT AGAINST THE ORDER PASSED BY THE TRIB UNAL IN MISCELLANEOUS APPLICATION NO.29/PATNA/2004 DATED 29.6.2004. 2. THE QUESTION ARISES AS TO WHETHER A MISCELLANEOU S APPLICATION COULD BE FILED AGAINST AN ORDER PASSED BY THE TRIBUNAL IN TH E MISCELLANEOUS APPLICATION? THE ABOVE ISSUE IS SQUARELY COVERED B Y THE DECISION OF HONBLE ORISSA HIGH COURT IN THE CASE OF CIT VS. INCOME TAX APPELLATE TRIBUNAL AND OTHERS 196 ITR 838, WHEREIN IT HAS BEEN HELD THAT T HE TRIBUNAL CAN RECTIFY THE MISTAKE APPARENT FROM THE RECORD IN RESPECT OF AN ORDER PASSED U/S 254(1) OF THE ACT. IT IS STATED THAT AN ORDER REJE CTING AN APPLICATION FOR RECTIFICATION U/S 254(2) IS NOT AN ORDER PASSED U/S 254(1) OF THE ACT AND HENCE THE SAME CANNOT BE RECTIFIED BY THE TRIBUNAL U/S 254(2) OF THE INCOME- TAX ACT. THE PRESENT APPLICATION FILED BY THE ASSE SSEE IS AGAINST AN ORDER PASSED BY THE TRIBUNAL U/S 254(2) OF THE INCOME-TAX ACT IN M.A. MA NO.67/PAT/2005 SRI AJIT KUMAR PANDEY, PATNA 2 NO.29/P/2004. HENCE, THE PRESENT MISCELLANEOUS APP LICATION OF THE ASSESSEE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISMISSED AS THE SAME IS NOT MAINTAINABLE. PRONOUNCED IN THE OPEN COURT ON 24 TH FEBRUARY, 2012 SD/ - SD/ - ( SHAMIM YAH YA ) ( B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS PATNA, DATED 24 TH FEBRUARY, 2012 COPY TO 1 SHRI AJIT KUMAR PANDEY, BADARGHAT, PATNA CITY, PATN A 2 ACIT, CIRCLE - 1, PATNA 3 CIT, PATNA 4 THE CIT (A) , PATNA 5 THE DR, ITAT, PATNA 6 GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PATNA