TMI Blog2013 (11) TMI 1805X X X X Extracts X X X X X X X X Extracts X X X X ..... ountant Member For the Appellants : Sh. Amrik Chand, DR. For the Respondent : Sh. P.N. Arora, Advocate. ORDER PER BENCH ; These two Misc.. Applications filed by the Revenue arise from the order of the ITAT dated 11.07.2012 passed in ITA Nos. 617(Asr)/2013 618(Asr)/2013. The applications in both the cases are identically worded, which for the sake of clarity in MA No.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT has allowed the appeal of the assessee with the directions which is as under: The Ld. CIT is directed to grant registration to the assessee as applied by the assessee. A misc. application is hereby filed in this case for fresh adjudication for the following reasons: The perusal of order passed by the Hon ble Bench reveals that a mistake has occurred while adjudicating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile of Commissioner of Income Tax. The following documents are also enclosed herewith: 1. Attested copies of order u/s 12AA(1)(b)(ii) of the I.T. act, 1961 dated 16.08.2011. 2. Attested copies of order of Hon ble ITAT Bench Amritsar in ITA No.617 (Asr)/2011 dated 11.07.2012. 3. 2. The Ld. DR, Mr Amrik Chand, read the Misc. Applications and prayed to make the fresh adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he file of the Ld. CIT to decide the issue de novo . No mistake has been pointed out anywhere in the said applications. Accordingly, in the facts and circumstances of the present cases, the Misc. Applications filed in both the cases are rejected. 5. In the result, the M.A. Nos. 33 34(Asr)/2013 filed by the assessees are dismissed. Order pronounced in the open court on 27th November., 2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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