Prakash M. Kolhar., Gokak V. Income Tax Officer, Ward-1, Gokak., Gokak

CO 6/PAN/2015

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1076 (ITAT-PANAJI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-06-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-06-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 09-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI GEORGE MATHAN , HONBLE JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, HON'BLE ACCOUNTANT MEMBER ITA N O . 424 /PNJ/20 14 : (A.Y 2008 - 09 ) SHRI PRAKASH M. KOLHAR 91/3, BELGAUM ROAD, GOKAK 591 307, DIST. BELGAUM PAN : ABYPK6972A (APPELLANT) VS. ITO, WARD - 1, GOKAK (RESPONDENT) CO NO. 6/PNJ/2015 (IN ITA N O . 424 /PNJ/20 14) : (A.Y 2008 - 09 ) SHRI PRAKASH M. KOLHAR 91/3, BELGAUM ROAD, GOKAK 591 307, DIST. BELGAUM PAN : ABYPK6972A (CROSS OBJECTOR) VS. ITO, WARD - 1, GOKAK (RESPONDENT) ASSESSEE BY : SURESH G. SHOLAPURMATH, CA REVENUE BY : MEHBOOB ALI KHAN, LD. DR DATE OF HEARING : 16 / 06 /201 5 DATE OF PRONOUNCEMENT : 16 / 06 /201 5 O R D E R PER GEORGE MATHAN : 1. ITA NO. 424/PNJ/2014 IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), BELGAUM PASSED U/S 154 IN APPLICATION NO. CIT(APPEALS)/BGM/2014 - 15 DT. 1.12.2014 FOR THE A.Y 2008 - 09. CO NO. 6/PNJ/2015 IS THE CROSS OBJECTION FILED BY THE ASSESSEE I N THE ASSESSEES APPEAL BEING ITA NO. 424/PNJ/2014. SHRI SURESH G. SHOLAPURMATH, CA REPRESENTED 2 ITA NO. 424/PNJ/2014 & CO NO. 6/PNJ/2015 (A.Y : 2008 - 09) ON BEHALF OF THE ASSESSEE AND SHRI MEHBOOB ALI KHAN, LD. DR REPRESENTED ON BEHALF OF THE REVENUE. 2. AT THE OUTSET, AS THE CROSS OBJECTION FILED BY THE ASSESSEE IS AGAINST THE APPEAL FILED BY THE ASSESSEE ITSELF, THE CROSS OBJECTION IS NOT MAINTAINABLE. AS THE ASSESSEE CANNOT FILE CROSS OBJECTION AGAINST HIS OWN APPEAL, THE CROSS OBJECTION FILED BY THE ASSESSEE STANDS DISMISSED AS INFRUCTUOUS. 3. IN REG ARD TO THE APPEAL OF THE ASSESSEE IN ITA NO. 424/PNJ/2014, IT WAS SUBMITTED BY THE LD. DR THAT THE ASSESSEE HAS FILED THE APPEAL AGAINST THE RECTIFICATION ORDER OF THE LD. CIT(A) AND THE ISSUES RAISED IN THE APPEAL DO NOT ARISE OUT OF THE RECTIFICATION ORD ER PASSED BY THE LD. CIT(A). 4. THE LD. AR VEHEMENTLY SUBMITTED THAT THE ORDER OF THE LD. CIT(A) WAS LIABLE TO BE CANCELLED. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS. AT THE OUTSET, A PERUSAL OF THE ORDER OF THE LD. CIT(A) CLEARLY SHOWS THAT THE LD. CIT (A) HAS REJECTED THE ASSESSEES REQUEST FOR RECTIFICATION OF HIS ORIGINAL ORDER PASSED IN ITA NO. 623/BGM/2010 - 11 DT. 3.11.2014. IT WAS NOTICED THAT THE LD. CIT(A) HAS REJECTED THE ASSESSEES RECTIFICATION APPLICATION ON THE GROUND THAT THERE WAS NO MISTA KE APPARENT FROM THE RECORD. IN THE RECTIFICATION APPLICATION BEFORE THE LD. CIT(A), THE ASSESSEE HAS RAISED THE REQUEST FOR RECONSIDERING THE ISSUES WHICH HAVE BEEN DECIDED IN THE ORIGINAL APPEAL. THE ISSUES RAISED IN THIS APPEAL BEFORE THE TRIBUNAL, IT IS NOTICED, DOES NOT ARISE OUT OF THE ORDER OF THE CIT(A) REJECTING THE RECTIFICATION APPLICATION. CONSEQUENTLY, THE APPEAL FILED BY THE ASSESSEE STANDS DISMISSED. 3 ITA NO. 424/PNJ/2014 & CO NO. 6/PNJ/2015 (A.Y : 2008 - 09) 6. IN THE RESULT, THE APPEAL AND THE CROSS OBJECTION FILED BY THE ASSESSEE STANDS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/06/2015. S D / - (N.K. BILLAIYA) ACCOUNTANT MEMBER S D / - ( GEORGE MATHAN ) JUDICIAL MEMBER PLACE : PANAJI / GOA DATED : 1 6 /06/ 201 5 *SSL* COPY TO : (1) APPELLANT (2) RESPONDENT (3) CIT(A) CONCERNED (4) CIT CONCERNED (5) D.R (6) GUARD FILE TRUE COPY, BY ORDER , 4 ITA NO. 424/PNJ/2014 & CO NO. 6/PNJ/2015 (A.Y : 2008 - 09) DATE INITIAL ORIGINAL DICTATION PAD & DRAFT ORDER ARE ENCLOSED IN THE FILE 1. DRAFT DICTATED ON 16/06/2015 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 1 7 /06/2015 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 1 7 /06/2015 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 1 7 /06/2015 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 1 7 /06/2015 SR.PS 6. DATE OF PRONOUNCEMENT 16/06/2015 SR.PS 7. FILE SENT TO THE BENCH CLERK 1 7 /06/2015 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE OF DISPATCH OF ORDER