M/s Andritz Hydro Private Limited, Bhopal V. Deputy Commissioner of Income Tax-1 (1), Bhopal

MA 98/Ind/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3529 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 18-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: GIRISH AGRAWAL
• Section: 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.98/IND/2019 (ARISING OUT OF ITA NO.686 & 685/IND/2017) ASSESSMENT YEAR: 2012-13 & 2013-14 ANDRITZ HYDRO PRIVATE LIMITED D-17, INDUSTRIAL AREA MANDIDEEP-462046 NEAR BHOPAL / VS. DC IT - 1(1) BHOPAL ( APPELLANT ) ( RE VENUE ) P.A. NO. AABCV2466R APPELLANT BY SHRI GIRISH AGRAWAL , CA RE VENUE BY SHRI ASHISH PORWAL , SR. D R DATE OF HEARING: 18.09.2020 DATE OF PRONOUNCEMENT: 06.11.2020 / O R D E R PER KUL BHARAT, J.M: THIS MISC. APPLICATION BY ASSESSEE SEEKING FOR RECA LLING OF THE ORDER OF THE TRIBUNAL DATED 16.04.2019 PASSED IN IT A NOS.686 & 685/IND/2017 PERTAINING TO ASSESSMENT YEARS 2012-13 & 2013-14. ANDRITZ HYDRO PRIVATE L TD. /MANO.98/IND/2019 2 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT EARLIER HE HAD ARGUED THIS CASE. HOWEVER, FOR TODAY HE HAS NO INSTRUCTIONS FROM THE ASSESSEE. ON THE OTHER HAND, LD. SR. DR RE LIED UPON THE ORDER OF THE TRIBUNAL AND SUBMITTED THAT THROUGH TH IS MISC. APPLICATION, THE ASSESSEE IS TRYING TO GET THE ORDE R REVIEWED, WHICH IS NOT PERMISSIBLE UNDER SECTION 254(2) OF THE INCO ME TAX ACT. 3. IN VIEW OF THE ABOVE AND THE FACT THAT EVEN THE ASSESSEE HAS NOT MOVED ANY APPLICATION FOR ADJOURNMENT, WE HAVE NO O PTION BUT TO DISMISS THE PRESENT MISC. APPLICATION. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE AS SESSEE IS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 06 .1 1.2020. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 06/ 11/2020 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE