ACIT, CENTRAL CIRCLE-2, PATNA V. SHRI GANESH DUBEY, NEW DELHI

MA 82/PAT/2019

AI Insights

The case involves the Assistant Commissioner of Income Tax, Central Circle-2, Patna as the applicant and Shri Ganesh Dubey as the respondent. The Revenue filed a Miscellaneous Application (M.A. No. 82/PAT/2019) pointing out an alleged error in a previous ITAT order concerning the deletion of an addition of Rs.16,64,591, which was based on a CBI inquiry. The Tribunal dismissed the application, citing that the Assessing Officer did not mention any CBI or Investigating Agency involvement in the assessment order dated 29th December, 2010. Furthermore, the Tribunal held that a second Miscellaneous Application is not maintainable on the order of a first Miscellaneous Application, supported by various High Court judgments.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 27168 (ITAT-PATNA)
• Duration Of Justice: 4 year(s) 11 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-10-2024
• Assessment Year: 1997-1998
• Appeal Filed On: 13-11-2019
• Other Referred Cases: ITO, Ward-6(4)-vs.- P. Prasen Kumar, Hyderabad, DCIT -vs.- Saraf Trading Corporation, CIT -vs.- Chemical & Allied Products, J.N. Sahni vs Income-Tax Appellate Tribunal And Ors.
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 251; 207

Judgement Text

" M.A. No. 82/PAT/2019 (arising out of MA. No. 5/PAT/2017 in ITA No. 175/PAT/2014) Assessment Year: 1997-1998 Shri Ganesh Dubey 1 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member M.A. No. 82/PAT/2019 (Arising out of M.A. No. 5/PAT/2017 in I.T.A. No. 175/PAT/2014) Assessment Year: 1997-1998 Assistant Commissioner of Income Tax,……Applicant Central Circle-2, Patna -Vs.- Shri Ganesh Dubey,………………………..…… Respondent E-195, Greater Kailash-II, New Delhi-110048 [PAN: AAGPD8257L] Appearances by: Shri Ashok Kumar, CIT, D.R., appeared on behalf of the Revenue/Applicant Shri K.N. Prasad, Advocate, appeared on behalf of the assessee Date of concluding the hearing : October 22, 2024 Date of pronouncing the order : October 23, 2024 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present Miscellaneous Application is directed at the instance of Revenue pointing out an apparent error in the order of the ITAT dated 21st June, 2009 passed in M.A. No. 5/PAT/2017. M.A. No. 82/PAT/2019 (arising out of MA. No. 5/PAT/2017 in ITA No. 175/PAT/2014) Assessment Year: 1997-1998 Shri Ganesh Dubey 2 2. Brief facts of the case are that aggrieved with the order of ld. CIT(Appeals) dated 6th August, 2014, an appeal was filed by the Revenue, wherein it had challenged deletion of addition of Rs.16,64,591/-. The tax effect involved in this appeal was Rs.10,62,577/-. This appeal was dismissed by the Tribunal vide its order dated 04.08.2016. Dissatisfied with that order, Revenue has filed a Miscellaneous Application bearing No. 5/PAT/2017. This M.A. was dismissed by the Tribunal vide its order dated 26th June, 2019. The Revenue on the same cause of action filed second Miscellaneous Application. 3. The grievance pleaded in the Application is that addition made by the ld. Assessing Officer was on the basis of some CBI inquiry and, therefore, this appeal should have not been dismissed for want of tax effect. 4. We have duly considered the rival contentions and gone through the record carefully. It is a very deplorable situation that on the one hand, the Government desires to reduce the litigation and on the other hand, the ld. Assessing Officer in the present case is making all efforts to generate more litigation. We have perused the assessment order dated 29th December, 2010 and a perusal of this order would reveal that he has not mentioned anything about CBI or Investigating Agency, on the basis of which any addition is M.A. No. 82/PAT/2019 (arising out of MA. No. 5/PAT/2017 in ITA No. 175/PAT/2014) Assessment Year: 1997-1998 Shri Ganesh Dubey 3 being made in the hands of the assessee. Apart from the above, it is observed that there is no M.A. maintainable in pointing out error in an order passed under section 254(2). In other words, no M.A. is maintainable on an order of the M.A. For buttressing this finding, we can make reference to the decision of the Hon’ble Delhi High Court in the case of ITO, Ward-6(4)-vs.- P. Prasen Kumar, Hyderabad reported in 244 ITR 470. The Hon’ble Orissa High Court has also considered it in the case of DCIT -vs.- Saraf Trading Corporation reported in 196 ITR 838 as well as the Hon’ble Andhra Pradesh High Court in the case of CIT -vs.- Chemical & Allied Products in 207 CTR 441. Similarly, judgment of the Hon’ble Delhi High Court in the case of J.N. Sahni vs Income-Tax Appellate Tribunal And Ors. reported in 251 ITR 743 is also on the same line. In all these judgments, it has been propounded that no second M.A. is maintainable on the order of a Miscellaneous Application. Thus, this Application is dismissed being not maintainable. 5. In the result, the Miscellaneous Application of the Revenue is dismissed. Order pronounced in the open Court on 23.10.2024. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President Kolkata, the 23rd day of October, 2024 M.A. No. 82/PAT/2019 (arising out of MA. No. 5/PAT/2017 in ITA No. 175/PAT/2014) Assessment Year: 1997-1998 Shri Ganesh Dubey 4 Copies to :(1) Assistant Commissioner of Income Tax, Central Circle-2, Patna (2) Shri Ganesh Dubey, E-195, Greater Kailash-II, New Delhi-110048 (3) CIT(Appeals), Patna; (4) CIT- , (5) The Departmental Representative; (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S. "