Shri Samir Kishor Parikh,, Ahmedabad vs Assessee

This is a Miscellaneous Petition filed by the assessee against the order of the Tribunal dated 19-08-2014 passed in ITA No. 1697/Ahd/2012 in assessment year 2008-09.

M.A No. 196/Ahd/2014 A.Y. 2008-09 Page No 2 Samir Kishor Parikh Prop. Shree Krishna Industries vs. ACIT(OSD)

2. In the Miscellaneous Petition the assessee has stated as under:-

"5. Further your applicant most respectfully submits that the Hon'ble ITAT has passed an order dated 19/08/2014 in my case, set a side the Orders of the lower Authorities and remand the matter back to the file of CIT(A) for adjudication afresh in the light of the order of CESTAT. Thus when the orders of both the lower authorities set aside i.e. of A.O. as well as CIT(A), the orders passed by of these lower authorities are no more in effect and thus the recovery of out standing demand can not be made on the basis of such orders, as there can not be any outstanding demand in respect of such orders which have already been set aside by Higher Authorities. Unfortunately the department is still asking for the recovery of demand in spite of giving refund of demand already paid in this case of Rs. 27,43,445/-, as they are not sure as to order of A.O. also stands set aside or not.

6. In view of the above submission, your appellant respectfully submits that the order passed by the Hon'ble Tribunal in ITA No. 1697/A/2012 may be recalled and rectified throwing light on the words used as "Orders of the lower Authorities and remand the matter back to the file of CIT(A) for adjudication afresh in the light of the order of CESTAT "and clarify the same with regard to the validity & existence of the orders passed by the lower authorities earlier. Your appellant prays your honour to remand back the matter to the file of A.O. instead of CIT(A) by this Miscellaneous Application.

7. The applicant respectfully submits that such a rectification order by recalling the earlier order will not at all amount to review of its own order by ITAT, but will be required to be rectified as stated in Para-6 above."

3. The AR of the assessee submitted that the Department is pressing for payment of the demand, therefore, the matter should be remanded back to the file of AO instead to the file of CIT(A).

4. On the other hand, the Ld. DR submitted that the AR of the assessee in the MA as well as during the course of the hearing has not M.A No. 196/Ahd/2014 A.Y. 2008-09 Page No 3 Samir Kishor Parikh Prop. Shree Krishna Industries vs. ACIT(OSD) been able to point out any mistake in the order of the Tribunal which needs rectification and hence the MA should be dismissed.

5. We find that no specific mistake in the order of the Tribunal was pointed out in this Miscellaneous Application filed by the assessee. The only apprehension of the assessee is that even without passing of the fresh order by the CIT(A) in pursuance to the remand made by the Tribunal to the CIT(A) the Department may insist for payment of some tax by the assesseee. Even that be the case, the assessee is at liberty to take appropriate remedial measures before the appropriate authority and for this order of the Tribunal cannot be recalled and/or modified. Therefore Miscellaneous Application is rejected.

Order pronounced in open court on the date mentioned hereinabove at caption page

Sd/- Sd/-

(KUL BHARAT) ( N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 23/01/2015 ak

आदे श कȧ ूितिलǒप अमेǒषत / Copy of Order Forwarded to:-

1. Assessee

2. Revenue

3. Concerned CIT

4. CIT (A)

5. DR, ITAT, Ahmedabad

6. Guard file.

By order/आदे श से,

उप/सहायक पंजीकार आयकर अपीलीय अिधकरण, अहमदाबाद