Industrial Equipment Company Chandigarh v. Income Tax Appellate Tribunal And Another

Civil Writ Petition No.25152 of 2013 1 IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. Civil Writ Petition No.25152 of 2013 Date of Decision: 18.11.2013 Industrial Equipment Company Chandigarh Petitioner versus Income Tax Appellate Tribunal and another ..Respondents CORAM:HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE DR. BHARAT BHUSHAN PARSOONPresent:Mr. Ravi Shankar, Advocate, for the petitioner. RAJIVE BHALLA, J.(ORAL) The petitioner challenges order dated 16.4.2013 passedby the Income Tax Appellate Tribunal,, Chandigarh Bench `A',Chandigarh, declining the petitioner's prayer for restoration of aMiscellaneous Application seeking rectification of the original orderdismissing the appeal filed by the petitioner. A perusal of the facts reveals that an appeal filed by theassessee was dismissed by the Income Tax Appellate Tribunal on30.10.2009. Admittedly, ITA No.513 of 2010, challenging this order,stand admitted and is pending. At the time of admission, theassessee did not disclose that he had already filed an application forrectification, before the Tribunal. We are rather surprised at thispractice of seeking rectification of an order and simultaneously filingan appeal. It is an established principle of law that when an appeal ispending before a superior forum, an application for rectification, in Civil Writ Petition No.25152 of 2013 2 this case, actually an application for review, cannot be entertainedby a subordinate forum. The Income Tax Appellate Tribunal, is aforum, subordinate to the High Court under the Income Tax Act, 1961and under Article 227 of the Constitution. We, therefore, hold that asan appeal, on the same questions, raised in the rectificationapplication, was pending consideration before the High Court, theapplication for rectification was, even otherwise, not maintainableand therefore, order passed by the Tribunal declining to restore theapplication for rectification does not warrant interference. The writ petition is dismissed. ( RAJIVE BHALLA ) JUDGE 18.11.2013VK ( DR. BHARAT BHUSHAN PARSOON ) JUDGE