Income Tax Officer Ward 3(3), Nagpur v. Ramsons casting Pvt Ltd, Nagpur

MA 11/NAG/2013 | 2007-2008
Pronouncement Date: 31-07-2015 | Result: Dismissed

Appeal Details

RSA Number 1123924 RSA 2013
Bench Nagpur
Appeal Number MA 11/NAG/2013
Duration Of Justice 2 year(s) 4 month(s) 4 day(s)
Appellant Income Tax Officer Ward 3(3), Nagpur
Respondent Ramsons casting Pvt Ltd, Nagpur
Appeal Type Miscellaneous Application
Pronouncement Date 31-07-2015
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 31-07-2015
Assessment Year 2007-2008
Appeal Filed On 26-03-2013
Judgment Text
1 M.A. NO. 11/NAG/2013 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH NAGPUR BEFORE SHRI MUKUL K. SHRAWAT JUDICIAL MEMBER AND SHRI SHAMIM YAHYA ACCOUNTANT MEMBER. M. A. NO. 11/NAG/2013 (ARISING OUT OF ITA NO. 156/NAG/2010) ASSESSMENT YEAR : 2007 - 08. THE INCOME - TAX OFFICER RAMSONS CASTING PVT.LTD. WARD - 3(3) NAGPUR. V/S. NEETI GAURAV APARTMENT RAMD ASPETH NAGPUR. APPLICANT RESPONDENT. APPLICANT BY : SHRI NARENDRA KANE. RESPONDENT BY : SHRI MUKESH AGRAWAL. DATE OF HEARING : 03 - 07 - 2015 DATE OF PRONOUNCEMENT : 31 ST JULY - 2015. O R D E R PER SHRI SHAMIN YAHYA A.M . BY WAY OF THIS MISCELLANEOUS PETITION THE REVENUE SEEKS RECTIFICATION OF MISTAKES IN THE ORDER OF THIS TRIBUNAL IN ITA NO. 156/NAG/2010 VIDE ORDER DATED 19 - 10 - 2012. 2. THE MAIN APPEAL BEFORE THE TRIBUNAL WAS WITH RESPECT TO PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE I.T. ACT. THE TRIBUNAL IN ITS AFORESAID ORDER HAD CONFIRMED THE DELETION OF PENALTY BY THE LEARNED CIT(APPEALS). NOW BY WAY OF THIS MISCELLANEOUS PETITION THE REVENUE HAS AGITATED THAT THE ITAT HAS FAILED TO APPRECIATE THE FACTS PROPERLY. CONSIDERING THE MISCELLANEOUS PETITION BY THE 2 M.A. NO. 11/NAG/2013 REVENUE WE ARE OF THE OPINION THAT THE REVENUE IS SEEKING A REVIEW OF THE ORDER WHICH IS N OT PERMISSIBLE UNDER SECTION 254(2) OF THE I.T. ACT WHICH ONLY MANDATES RECTIFICATION OF MISTAKES APPARENT FROM RECORD. WE FURTHER FIND THAT THE HONBLE JURISDICTIONAL HIGH COURT IN INCOME TAX APPEAL NO. 46 OF 2013 DATED 27 TH APRIL 2015 HAS ADMITTED THE APPEAL OF THE REVENUE AGAINST THE ABOVE ORDER OF THE TRIBUNAL AND HAS ADMITTED TWO SUBSTANTIAL QUESTIONS OF LAW. WE FIND THAT THE REVIEW OF THE ORDER OF THE TRIBUNAL CAN BE DONE ONLY BY THE HONBLE HIGH COURT. IT IS NOT PERMISSIBLE BY THE ITAT UNDER SECTIO N 254(2) OF THE I.T. ACT. HENCE THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE STANDS DISMISSED. 3. IN THE RESULT THE MISCELLANEOUS APPLICATION OF THE R EVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF JULY 2015. SD/ - SD/ - (MUKUL K. SHRAWAT) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER. NAGPUR DATED: 31 ST JULY 201 5. 3 M.A. NO. 11/NAG/2013 COPY OF ORDER FORWARDED TO : 1. THE ASSESSEE. 2. REVENUE. 3. THE CIT(A) 4. THE CIT NAGPUR. 5. THE D.R. ITAT NAGPUR. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT NAGPUR WAKODE