TMI Blog2014 (1) TMI 1584X X X X Extracts X X X X X X X X Extracts X X X X ..... y be said to be escaped the attention of the Tribunal - The other contentions raised by the assessee through this application have already been duly considered and adjudicated in the impugned order - There is no mistake apparent on the record in the said order which may require any rectification - Decided against assessee. - M.A. No.356/M/2013 (ITA No.6742/M/2011) - - - Dated:- 29-1-2014 - Shri P. M. Jagtap And Shri Sanjay Garg,JJ. For the Petitioner : Shri Sanjiv M. Shah For the Respondent : Shri Surendra Kumar, D.R. ORDER Per Sanjay Garg, Judicial Member: The present miscellaneous application has been moved by the applicant/assessee to recall and set aside the impugned order dated 26.06.13 alleging that the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained by Appellant from such an arrangement consequently; order suffers from an obvious mistake. 6. In the same paragraph, Tribunal, with utmost respect, concluded that user of plant and machinery was by DKIPL and not Appellant. In substance and effect, if aforementioned arrangement is viewed in its correct perspective all of the plant and machinery were meant and accordingly exclusively deployed to execute export orders of Appellant and thus, with utmost respect, it cannot be inferred that plant and machinery is not used by Appellant or for its benefit. In fact plant machinery were not used by DKIPL for any other customer or for own manufacturing except exclusively for the appellant. In the result, Honourable Tribunal's contrary concl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... file. The assessee has invited our attention to the submissions made by it before the lower authorities which have been reproduced in the assessment order itself. His contention has been that by not admitting to his contention as reproduced in assessment Order, the Tribunal has made wrongful assumptions of the facts. Vide para No.6 of the application the assessee has pleaded that in view of the arrangement made by the assessee with its sister concern the machinery in question was used by the sister concern exclusively for executing the work orders given by the assessee company. Vide para No.7 of the application the assessee has pleaded that Tribunal has made certain observations while passing the order on merit which were not required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bservations were not only relating to the issue involved but also in context to the issue of depreciation claimed by the assessee which the Tribunal ultimately found to be not allowable to the assessee company. 5. After hearing the submission of the ld. counsel for the assessee and after going through the impugned order, we may further observe that though the assessee had made his submissions before the lower authorities which were reproduced by the AO in his order, however those submissions were never accepted by the lower authorities while disallowing the claim of the assessee. Merely reproduction of the submissions of the assessee does not infer that the same have been admitted by the lower authorities. Its reproduction was just to ela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chinery. Vide impugned order, the Tribunal has not only considered the submissions of the assessee but has given a categorical finding on all of the issues which were raised before the Tribunal by the ld. counsel for the assessee. Neither any new fact nor any law has been brought by the ld. counsel for the assessee before us, which may be said to be escaped the attention of the Tribunal while deciding the appeal of the assessee on merits vide impugned order. This Tribunal has no jurisdiction to recall or review its order passed on merits while dealing with an application under section 254(2) of the Income Tax Act. If the assessee has any grievance against the impugned order, proper course to agitate the same is by filing an appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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