INCOME TAX OFFICER WARD-1, NIPPANI, NIPPANI V. DR PRABJAKAR KORE CREDIT SOUHARD SAHAKARI NIYAMI, ANKALI

MA 2/PAN/2025

AI Insights

The case involves a miscellaneous application filed by the revenue against the order of the Income Tax Appellate Tribunal, which had dismissed the revenue's appeal concerning the deduction claimed under section 80P(2)(a)(i) of the Income Tax Act by Dr. Prabhakar Kore Credit Souhard Sahakari Niyamit for the assessment year 2017-18. The revenue contended that the Tribunal had erred in not adjudicating on the ground of appeal (e) related to the claim under section 80P(2)(d). However, the Tribunal found that this ground was not part of the CIT(A) order and had been implicitly considered in their previous decision. The Tribunal clarified that their role under section 254(2) is to rectify apparent mistakes and not to review their decisions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313968 (ITAT-PANAJI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Assessment Year: 2017-2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SIVANAND HALBHAVI
• Keywords: Rectification of order

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GD PADMAHSHALI, ACCOUNTANT MEMBER M.A. No. 02/PAN/2025 (Arising out of ITA No.219/PAN/2023 A.Y.2017-18) I.T.O-Ward-1, Nemchand Building, 747,AshokNagar, Nippani-591237, Karnataka. Vs. Dr.Prabhakar Kore Credit Souhard Sahakari Niyamit, Ankali,Chikodi Taluka, Belgaum-591213, Karnataka. PAN No. : AAAAA1797K Applicant .. Respondent Applicant by : Shri Satish. M.CIT-DR Respondent by : Shri.Sivanand Halbhavi.AR Date of Hearing 02.05.2025 Date of Pronouncement 05.05.2025 O R D E R PER PAVAN KUMAR GADALE JM: The revenue has filed the miscellaneous application (MA) in ITA No.219/PAN/2023 for the A.Y.2017-18 seeking rectification of mistake apparent crept in the Honble Tribunal order dated 26- 06-2024. 2 M.A. No.02/ PAN/2025(A.Y.: 2017-18) 2. At the time of hearing, the Ld.DR submitted that the Hon’ble Tribunal in ITA. No.219/PAN/2023 for A.Y 2017-18 has erred in dismissing the revenue appeal without giving any finding on the ground of appeal (e) raised in respect of claim u/sec80P (2)(d) of the Act. Per Contra the Ld.AR supported the order of the Tribunal. 3. We heard the rival submissions and perused the material on record. The Ld.DR contentions are that ,the ground of appeal (e) was not adjudicated, whereas the assessee has filed the return of income for A.Y.2017-18 on 29.10.2017 disclosing a total income of Rs.NIL after claiming the deduction under ChapterVIA- 80P(2)(a)(i) of the Act of Rs.6,32,49,381/-and the Assessing officer has disallowed the claim, and on appeal with the CIT(A), the appellate authority has allowed the assessee appeal relying on the judicial decisions and observed that the assessee is eligible for deduction u/sec80P(2)(a)(i) of the Act. On the appeal against the CIT(A) order by the revenue, the Tribunal has considered the facts and legal decisions and has dismissed the revenue appeal. We find the ground of appeal (e) does not emanates from the CIT(A) order. We find that the Hon’ble Tribunal has considered the facts, circumstances and judicial decisions and has taken a view on the issue. We find the provisions of section 254(2) of the Act are envisaged for rectification of mistake apparent from the record but not to review the order. Further, if the submissions of the Ld.DR are accepted, it would amount to review of the order, which is not within the purview of Section 254(2) of the Act. Accordingly, we do not find 3 M.A. No.02/ PAN/2025(A.Y.: 2017-18) merits in the miscellaneous applications filed by the revenue and is dismissed. 4. In the result, the miscellaneous application filed by the revenue is dismissed. Order pronounced in the open court on 05.05.2025. Sd/- Sd/- (GD PADMAHSHALI) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER Panaji Dated: 05/05/2025 आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Applicant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / The CIT(A) 4. आयकर आयुƅ(अपील) / Concerned CIT 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सȑािपत Ůित //Truecopy // ( Asst. Registrar) ITAT,Panaji 4 M.A. No.02/ PAN/2025(A.Y.: 2017-18) Date Initial 1. Draft dictated on PS 2. Draft placed before author PS 3. Draft proposed & placed before the second member PS 4. Draft discussed/approved by Second Member. PS 5. Approved Draft comes to the Sr.PS/PS PS 6. Kept for pronouncement on 7. File sent to the Bench Clerk 8. Date on which file goes to the AR 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 11. Dictation Pad is enclosed 1. Other Member… on "