A.C.I.T. AKOLA CIRCLE, Akola V. M/S LABEN LABORATORIES PVT. LTD., Akola

MA 9/NAG/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2889 (ITAT-NAGPUR)
• Duration Of Justice: 3 year(s) 11 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 17-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U U KASAR
• Assessee Lawyers: S C THAKAR
• Section: 254(2)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (AT E-COURT, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM . / MA NOS.08 TO 12/NAG/2016 (IN ITA NOS.288 TO 290/NAG/2012, 226 & 227/NAG/2014) A. YRS. : 2005-06, 2006-07, 2007-08, 2009-10 & 2010-11 ACIT, AKOLA CIRCLE, AKOLA. ....... / APPELLANT / V/S. LEBEN LABORATORIES PVT. LTD., PLOT NO.L-4, PHASE-III, MIDC, AKOLA-444104. PAN : AAACL2524M / RESPONDENT . / MA NOS.09 & 10/NAG/2019 (IN ITA NO.459/NAG/2013 & ITA NO.235/NAG/2015) A. YRS. : 2003-04 & 2011-12 ACIT, AKOLA CIRCLE, AKOLA. ....... / APPELLANT / V/S. LEBEN LABORATORIES PVT. LTD., PLOT NO.L-4, PHASE-III, MIDC, AKOLA-444104. PAN : AAACL2524M / RESPONDENT REVENUE BY : SHRI U. U. KASAR, SR. DR ASSESSEE BY : SHRI S. C. THAKAR / DATE OF HEARING : 21.02.2020 / DATE OF PRONOUNCEMENT : 24.02.2020 / ORDER PER BENCH : THE CAPTIONED MISCELLANEOUS APPLICATIONS ARISE FROM THE REVENUES APPEAL IN ITA NOS.288 TO 290/NAG/2012 VIDE ORDER DATED 03.04.2013 FOR THE 2 MA NOS.08 TO 12/NAG/2016 MA NOS.09 & 10/NAG/2019 ASSESSMENT YEARS 2005-06, 2006-07 & 2007-08 (MA NOS.08 TO 10/NAG/2016); ITA NO.226 & 227/NAG/2014 ORDER DATED 21.08.2015 FOR THE ASSESSMENT YEARS 2009-10 & 2010-11 (MA NOS.11 & 12/NAG/2016) AND ITA NO.459/NAG/2013 & ITA NO.235/NAG/2015 ORDER DATED 29.03.2019 FOR THE ASSESSMENT YEARS 2003-04 & 2011-12 (MA NOS.09 & 10/NAG/2019) RESPECTIVELY. 2. BEFORE US, AT THE OUTSET, REFERRING TO THE ABOVE CAPTIONED MAS, LD. DR FOR THE REVENUE FAIRLY MENTIONED THAT THE REVENUE WANTS TO RECALL THE ORDERS OF THE TRIBUNAL (SUPRA) FOR RE-CONSIDERATION . IN THIS REGARD, LD. DR FOR THE REVENUE BROUGHT OUR ATTENTION TO THE RELEVANT PARAS OF THE MAS AND PRAYED FOR RECALLING THE ORDERS OF THE TRIBUNAL (SUPRA) FOR RE-CONSIDERATION OF DECISION OF THE TRIBUNAL. 3. ON THE OTHER HAND, LD. AR FOR THE ASSESSEE RELIED ON THE ORDERS OF THE TRIBUNAL (SUPRA) AND PRAYED FOR DISMISSING THE MAS FILED BY THE REVENUE. 4. ON HEARING BOTH THE SIDES ON THIS LIMITED ISSUE OF RE-CONSIDERATION AND WITHOUT GOING INTO THE MERITS OF THE ALLEGED MISTAKES, IF ANY, WE ARE OF THE OPINION THAT THE PROVISIONS OF SECTION 254(2) OF THE ACT DO NOT PERMIT THE TRIBUNAL TO RE-CONSIDER/RE-VIEW OF OUR ORDERS. THEREFORE, CONSIDERING THE SETTLED LEGAL PROPOSITION IN THE MATTER, ALL THE MAS FILED BY THE REVENUE HAVE TO BE DISMISSED. ACCORDINGLY, ALL THE MAS FILED BY THE REVENUE ARE DISMISSED. 3 MA NOS.08 TO 12/NAG/2016 MA NOS.09 & 10/NAG/2019 5. IN THE RESULT, ALL THE MAS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 24 TH DAY OF FEBRUARY, 2020. SD/- SD/- (D. KARUNAKARA RAO) (PARTHA SARATHI CHAUDHURY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 24 TH FEBRUARY, 2020. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) 4. THE CIT 5. , , / DR, ITAT, NAGPUR. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.