Bench B , Bench A whya this names are given alpabhteical wise.
Querist :
Anonymous
(Querist) 03 July 2011
This query is : Resolved
Restoration petition & Miscellaneous petition is also filed under ITAT (Income Tax Appellate Tribunal) so what is the meaning of it?
Also Under ITAT there are various Benches like a b c d & e what are this alphabets & Why this alphabetical order is given to the ITAT.Bench B , Bench A why this bench names are a,b, are so on.
Restoration petition or application can't we say it is Res judicata is applicable or not?
Raj Kumar Makkad
(Expert) 05 July 2011
If a petition filed before any authority is dismissed by way of non-prosecution and subsequently it is required to be restored then it is called Restoration petition & Misc. petition.
Names of benches are maintained so that work may run smoothly and no rush may occur to a particular bench.
Resjudicata is no applicable in restoration application.
