Siddhakala V. Mandal,, New Panvel v. ITO(Hq) (Tech)-II,, Thane

MA 143/PUN/2009 | misc
Pronouncement Date: 04-03-2011 | Result: Dismissed

Appeal Details

RSA Number 14324524 RSA 2009
Bench Pune
Appeal Number MA 143/PUN/2009
Duration Of Justice 2 year(s) 5 month(s) 9 day(s)
Appellant Siddhakala V. Mandal,, New Panvel
Respondent ITO(Hq) (Tech)-II,, Thane
Appeal Type Miscellaneous Application
Pronouncement Date 04-03-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 04-03-2011
Date Of Final Hearing 04-03-2011
Next Hearing Date 04-03-2011
Assessment Year misc
Appeal Filed On 25-09-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B PUNE BEFORE SHRI I C SUDHIR JUDICIAL MEMBER AND SHRI G.S. PANNU ACCOUNTANT MEMBER M. A NO 143/PN/09 (ARISING OUT OF ITA NO. 116/PN/08) COMMISSIONER OF INCOME-TAX-II THANE APPLICANT VS. SIDDHAKALA VISHWAST MANDAL RESPONDENT 102 HARIPALACE PLOTNO.7 9 11 SECTOR 12 NEW PANVEL (E) APPLICANT BY : SHRI A S SINGH RESPONDENT BY : MRS JYOTI CHANDEKAR ORDER PER G.S. PANNU A.M: THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE REVENUE WITH RESPECT TO THE ORDER OF THE TRIBUNAL D ATED 30.4.2008 CONTENDING THAT A MISTAKE APPARENT FROM R ECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME-TAX ACT 1961 (IN SHORT THE ACT) HAS OCCURRED IN THE ORDER INASMUC H AS THE APPEAL FILED BY THE ASSESSEE TRUST WAS AGAINST AN O RDER PASSED BY THE COMMISSIONER OF INCOME-TAX-II THANE UNDER S ECTION 12AA OF THE ACT AND THAT THE TRIBUNAL VIDE ORDER DATED 30.4.2008 HAS REMITTED THE MATTER TO THE FILE OF THE COMMISSIONER OF INCOME-TAX FOR RE-ADJUDICATION. 2. HAVING CONSIDERED THE MISCELLANEOUS APPLICATION AND THE CONTENTIONS RAISED BY THE LEARNED DEPARTMENTAL REPR ESENTATIVE WE ARE OF THE OPINION THAT THE MISCELLANEOUS APPLIC ATION IS MIS- MA NO 143/PN/09 SIDDHAKALA VISHWAS MANDAL NEW PANVEL 2 CONCEIVED INASMUCH AS THE TRIBUNAL HAS REMITTED TH E ISSUE TO THE FILE OF THE COMMISSIONER OF INCOME-TAX WITH A D IRECTION TO ALLOW THE ASSESSEE AN OPPORTUNITY OF FILING THE CON DITION PETITION AND THEN TO DEAL WITH THE PETITION IN ACCORDANCE WI TH LAW. ACCORDINGLY THE APPLICATION IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 4 TH DAY OF MARCH 2011. SD/- SD/- (I C SUDHIR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED:4 TH MARCH 2011 1) SIDDHAKALA VISHWAST MANDAL NREW PANVEL 2) CIT-II THANE 3) THE D R B BENCH I.T.A.T. PUNE. BY ORDER TRUE COPY ASST. REGISTRAR I.T.A.T. PUNE B