1 13 14 itxal 42.11 and 43.11.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION K INCOME TAX APPEAL (L) NO. 42 OF 2011 The Commissioner of Income Tax-Central .. Appellant Vs. M/s. Kirti Foods Ltd. .. Respondent. WITH INCOME TAX APPEAL (L) NO. 43 OF 2011 The Commissioner of Income Tax-Central .. Appellant Vs. Kirtikumar V. Bhutada .. Respondent. Mr. Vimal Gupta for the Appellant. Mr. S.N.Inamdar, senior counsel with Mr. Mihir Naniwadekar for the Respondent. (in both the appeals) CORAM : J.P. DEVADHAR & K.K. TATED, JJ. DATE : 3RD OCTOBER, 2011. P.C. These Appeals are filed by the Revenue against the order of the Income Tax Appellate Tribunal on a Miscellaneous Application filed by the Department, wherein, the ITAT has declined to entertain the Miscellaneous 2 13 14 itxal 42.11 and 43.11.doc Application. This court in the case of Chem Amit vs. Assistant Commissioner of Income Tax reported in 272 ITR 397 has held that no Appeal is maintainable against the order of ITAT rejecting the Miscellaneous Application. Hence, both the Appeals are accordingly dismissed with no orders as to costs. (J.P. DEVADHAR, J.) (K.K. TATED, J.)