Tirupati Foam Ltd., Ahmedabad V. The Income tax Officer, TDS-1, Ahmedabad

MA 78/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6777 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 1999-2000
• Appeal Filed On: 18-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VINOD RANWANI
• Assessee Lawyers: G S PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND A. K. GARODIA, AM) M. A. NO.78, 79, 80, 81 AND 82/AHD/2011 (IN MA NO.132, 133, 134, 135 AND 136/AHD/2004 - (IN ITA NO. 3395, 3396, 3397, 3398 AND 3399/2004 -AY: 1999-2000, 2000-01, 2001-02, 2002-03 AND 2003- 04) TIRUPATI FOAM LTD., 502, HAREKRISHNA COMPLEX, ELLISBRIDGE, AHMEDABAD VS THE INCOME TAX OFFICER(TDS), 5 TH FLOOR, A WING, AJANTA COMMERCIAL CENTRE, ASHRAM ROAD, AHMEDABAD PA NO. AAACT 5741 N (APPLICANT) (RESPONDENT) APPLICANT BY SHRI G. S. PATEL, RESPONDENT BY SHRI VINOD RANWANI, SR. DR DATE OF HEARING: 26-08-2011 DATE OF PRONOUNCEMENT: 26-08-2011 ORDER PER BHAVNESH SAINI : THE RECORD REVEALS THAT THE APPEALS OF THE ASSESSEE IN ITA NOS. 3395 TO 3399/AH D/2004 WERE DECIDED VIDE ORDER DATED 26-10-2007. THE ASSESSEE P REFERRED MISC. APPLICATIONS NO.132 TO 136/AHD/2010 AGAINST MAIN OR DER OF THE TRIBUNAL WHICH HAVE BEEN DISMISSED IN LIMINE VIDE O RDER DATED 27-08-2010. 2. THE ASSESSEE HAS NOW PREFERRED THE PRESENT MISC. APPLICATIONS AGAINST THE ORDER PASSED DATED 27-08-2010 DISMISSIN G THE EARLIER MISC. APPLICATIONS NO. 132 TO 136/AHD/2010. THEREFO RE, SAME WERE NOT MAINTAINABLE AS NO MISC. APPLICATION LIES AGAIN ST MISC. APPLICATION ORDER. MA NO.78 TO 82/AHD/2011 (IN ITA NO. 3395 TO 3399/20 04) TIRUPATI FOAM LTD. VS ITO (TDS), AHMEDABAD 2 3. THE HONBLE ORISSA HIGH COURT IN THE CASE OF CIT AND ANOTHER VS INCOME TAX APPELLATE TRIBUNAL AND ANOTHER, 196 I TR 838 HELD AS UNDER: SECTION 254(2) OF THE INCOME-TAX ACT, 1961, EMPOWE RS THE TRIBUNAL TO AMEND ANY ORDER PASSED BY IT UNDER SUB- SECTION (1) WITH A VIEW TO RECTIFYING ANY MISTAKE A PPARENT FROM THE RECORD AT ANY TIME WITHIN FOUR YEARS FROM THE DATE OF THE ORDER. THEREFORE, TO ATTRACT THE APPLICABILI TY OF SECTION 254(2), THE MISTAKE WHICH IS SOUGHT TO BE R ECTIFIED MUST BE APPARENT FROM THE RECORD, AND THE SAME MUST BE IN ANY ORDER PASSED UNDER SUB-SECTION (1) OF SECTIO N 254. AN ORDER REJECTING AN APPLICATION FOR RECTIFICATION UNDER SECTION 254(2) IS NOT AN ORDER PASSED UNDER SECTION 254(1) AND IT CANNOT BE RECTIFIED UNDER SECTION 254 (2). 4. THE LEARNED COUNSEL FOR THE ASSESSEE SEEKS PERMI SSION TO WITHDRAW THE PRESENT MISC. APPLICATIONS WITH LIBERT Y TO FILE FRESH MISC. APPLICATIONS AGAINST THE MAIN ORDER OF THE TRIBUNAL . 5. IN VIEW OF THE ABOVE ALL THE PRESENT MISC. APPLI CATIONS ARE DISMISSED AS WITHDRAWN WITH LIBERTY TO THE ASSESSEE TO MOVE PROPER MISC. APPLICATION, IF SO ADVISED IN ACCORDANCE WITH LAW. 6. IN THE RESULT, ALL THE MISC. APPLICATION OF THE ASSESSEE ARE DISMISSED AS NOT BEING PRESSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26-08-2011 SD/ SD/- (A. K. GARODIA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT/- MA NO.78 TO 82/AHD/2011 (IN ITA NO. 3395 TO 3399/20 04) TIRUPATI FOAM LTD. VS ITO (TDS), AHMEDABAD 3 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