DCIT, Ranchi V. Pramod Kumar Jaiswal, Ranchi

MA 7/RAN/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2575 (ITAT-RANCHI)
• Duration Of Justice: 2 year(s) 9 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2014
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 1991-1992
• Appeal Filed On: 20-02-2012
• Court: TRIBUNAL
• Department Lawyers: DEEPAK ROSHAN SR S C LD
• Assessee Lawyers: APP LICANT SSHRI S K PODDAR; M K CHOUDHA
• Keywords: Reasonable cause

Judgement Text

INCOME TAX APPELLATE TRIBUNAL , CIRCUIT BENCH, RANCHI BEFORE HON'BLE SHRI H.L. KARWA, PRESIDENT , AND HON'BLE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER M.A. NO. 07 /RAN/ 12 [ ARISING OUT OF IT A NO. 580 / RAN / 2006 A.Y 1991 - 92 ] D .C.I.T, C ENTRAL CIRCLE - 2 , RANCHI VS. PRAMOD KUMAR JAISWAL ( APPLICANT ) ( RESPONDENT ) FOR THE DEPARTMENT : SHRI DEEPAK ROSHAN, SR.S.C/LD.DR FOR THE APPLICANT/ASSESSEE : S/SHRI S.K PODDAR & M.K. CHOUDHARY, ADVOCATES, LD.AR DATE OF HEARING : 28 - 11 - 2014 DATE OF PRONOUNCEMENT: 28 - 11 - 2014 O R D E R B.R. BASKARAN, ACCOUNTANT MEMBER : TH E REVENUE HAS FILED THIS MISCEL LANEOUS APPLICATION REQUESTING THE BENCH TO VACATE THE ORDER DATED 12 - 07 - 2011PASSED BY THE TRIBUNAL IN ITA NO.580/RAN/2006 FOR THE ASSESSMENT YEA 1991 - 92, WHEREIN COST OF RS.500/ - PER APP EAL WAS AWARDED BY THE CO - ORDINATE BENCH OF THIS TRIBUNAL ON THE R EVENUE FOR SEEKING ADJOURNMENT. 2. THE LD.DR SUBMITTED THAT THE REVENUE HAS SOUGHT ADJOURNMENT ONLY ONE OCCASION I.E ON 12 - 07 - 2011 , S INCE THE REVENUE HAD ENGAGED SHRI K.K. BAJORIA, SENIOR STANDING COUNSEL TO REPRESENT THE CASE AND SINCE HE WAS NOT REA DY ON THE DATE OF HEARING I.E. ON 12 - 07 - 2011, L D.DR PRAYED BEFORE US THAT THERE WAS REASONABLE CAUSE FOR SEEKING ADJOURNMENT ON THAT DATE I.E. 12 - 07 - 20 11. ACCORDINGLY, HE PRAYED THAT THE COST OF RS.500/ - PER APPEAL AWARDED BY THE CO - ORDINATE OF THIS TRI BUNAL BENCH BE VACATED . 3. WE HAVE HEARD THE LD.AR AND PERUSED THE RECORD. ADMITTEDLY, COST OF RS.500/ - HAS BEEN AWARDED BY THE CO - ORDINATE BENCH OF THIS TRIBUNAL. HOWEVER, ANY INTERFERENCE IN THE ORDER SO PASSED WOULD AMOUNT TO REVIEW OF THE SAME, PAGE NO. 2 MA NO. 07/RAN/12 [I TA NO.580/RAN/06 PRAMOD KR. JAISWAL WHICH THE TRIBUNAL HAS NOT EMPOWERED TO DO SO U/S. 254(2) OF THE ACT . ACCORDINGLY , WE ARE UNABLE TO ACCEPT THE REQUEST MADE BY THE REVENUE. 4. IN THE RESULT, THE MISC. APPLICATION FILED U/S. 254(2) OF THE ACT BY THE REVENUE IS DISMISSED. PRONOUNCED ACCORD INGLY ON 28 - 11 - 2014 SD/ - SD/ - [ H.L. KARWA ] [ B.R. BASKARAN ] PRESIDENT ACCOUNTANT MEMBER DT. 2 8 - 11 - 2014 PLACE : RAN CHI PP, SR. PS COPY OF THE ORDER FORWARDED TO: 1. THE APPLICANT : THE D CIT, CENTRAL CIR - 2 , RANCHI . 2 THE RESPONDENT: SHRI PRAMOD KUMAR JAISWAL 3. .THE CIT, 4.THE CIT(A), 5.DR, ITAT CIRCUIT BENCH, RANCHI 6. GUARD FILE. TRUE COPY, BY ORDER, ASSTT. REGISTRAR PAGE NO. 3 MA NO. 07/RAN/12 [I TA NO.580/RAN/06 PRAMOD KR. JAISWAL 1. DATE OF DICTATION ............. 2 8 - 11 - 2014 ....................... 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ........................OTHER MEMBER ...... - 11 - 2014 ............. ........... 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. ..................... 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.................................. 2 7 - 11 - 2014 ............................ ....................... 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S./P.S ................ 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ....................................... 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ............. ............................ 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER ................................................................................................. 9. DATE OF DESPATCH OF THE ORDER ....... .......................................................