2013 (6) TMI 753

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..... i C.Naresh ORDER PER T.R.SOOD, A.M. Through these Miscellaneous Applications, revenue has sought recalling of orders of the Tribunal in ITA Nos. 535/Chd/2005, 536/Chd/2005 and 484/Chd/2005. 2. The ld. DR pointed out with reference to the Miscellaneous Application that revenue s appeals have been dismissed by the Tribunal because no COD permission was obtained and now the Hon .....

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..... 006 which means that M.A. has been filed after expiry of four years from the date of order of Tribunal. Since, there is no provision of COD in filing the M.A., these Miscellaneous Applications cannot be entertained. 4. We have heard the rival contentions and find force in the submissions of ld. counsel for the assessee. Section 254(2) reads as under : 254(2) The Appellate Tribunal may, at .....

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..... the assessee or Assessing Officer after four years from the date of the order of Tribunal. 6. In case before us, the original order was passed by the Tribunal on 22.12.2006 and the Miscellaneous Application has been filed on 30.7.2012 which is after four years from the date of order and therefore, the Tribunal has no power to pass any order on such application. In any case, Chandigarh Bench .....

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