INDRA BHUSHAN KUMAR SINGH,MUZAFFARPUR V. ACIT, CIRCLE-1, MUZAFFARPUR, MUZAFFARPUR

MA 1/PAT/2020

AI Insights

The case involves Indra Bhushan Kumar Singh, the appellant, who filed a miscellaneous application against an order passed by the Co-ordinate Bench of the Income Tax Appellate Tribunal. The original ITA No. 55/Pat/2019 for the assessment year 2014-15 was decided on 26.07.2019, where the issue raised by the assessee was not decided on merit but was restored to the CIT(A) for a speaking order. The assessee argued that this constituted an apparent mistake under Section 254(2) of the Income Tax Act, leading to the filing of the miscellaneous application. The Tribunal, after considering the arguments and the material on record, dismissed the application, stating that there was no mistake in the original order and the arguments had been considered appropriately.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 472619 (ITAT-PATNA)
• Duration Of Justice: 4 year(s) 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-12-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-11-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 13-01-2020
• Laws Referred To: Section 254(2) of the Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

" आयकर अपीलȣय अͬधकरण,पाटना पीठ, पाटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH: PATNA (VIRTUAL HEARING AT KOLKATA) Įी दुåवुǽ आर. एल. रेɬडी, उपाÚय¢ एबं Įी राजेश क ुमार, लेखा सदèय क े सम¢ [Before Shri Duvvuru RL Reddy,Vice-President &Shri Rajesh Kumar, Accountant Member] M. A. No. 1/Pat/2020 (Arising out of I.T.A. No. 55/Pat/2019) Assessment Year: 2014-15 Indra Bhushan Kumar Singh (PAN: APCPS 9941 P) Vs. ACIT, Circle-1, Muzaffarpur Appellant / ) अपीलाथȸ ( Respondent / (Ĥ×यथȸ) Date of Hearing / सुनवाई कȧ Ǔतͬथ 12.11.2024 Date of Pronouncement/ आदेश उɮघोषणा कȧ Ǔतͬथ 02.12.2024 For the Appellant/ Ǔनधा[ǐरती कȧ ओर से Shri N. K. Lal, A.R For the Respondent/ राजèव कȧ ओर से Shri Ajay Kr. Shukla, JCIT (Sr. D.R) ORDER / आदेश Per Rajesh Kumar, AM: The assessee vide this miscellaneous application seeks recalling of the order passed by the Co-ordinate Bench in ITA No. 55/Pat/2019 for AY 2014-15 dated 26.07.2019 on the ground of containing the apparent mistake within the meaning of Section 254(2) of the Act. 2. The Ld. A.R argued before the Bench that the order passed by the Co-ordinate Bench dated 26.07.2019 has not decided the issue raised by the assessee on merit despite the fact that these were argued at length and therefore, this ought to have been decided on merit. The Ld. A.R submitted that the Bench simply restored the issue to 2 M. A. No. 1/Pat/2020 (arising out of I.T.A. No.55/Pat/2019 Assessment Year: 2014-15 Indra Bhushan Kumar Singh the file of Ld. CIT(A) with the direction to pass a speaking order after allowing a reasonable opportunity of hearing to the assessee in accordance with law. In view of these facts, the order passed by the Tribunal is said to be suffering from apparent mistake within the meaning of Section 254(2) of the Act and therefore, may be recalled and be decided on merit. 3. The ld. D.R strongly opposed the arguments of the Ld. A.R by submitting that the Bench, after taking into consideration the arguments of Ld. A.R and also the order passed by the appellate authority , deem it fit and proper to restore the issue to the file of Ld. CIT(A) for passing a speaking order and therefore, the said order cannot be said to have been suffering from the vice of apparent mistake. The ld. D.R therefore prayed that the miscellaneous application may kindly be dismissed. 4. After hearing both the parties and perusing the material on record, we find that the Co-ordinate Bench has passed the order setting aside the order of Ld. CIT(A) and calling upon to pass a speaking order after affording a reasonable opportunity of hearing to the assessee. In our opinion, there is no mistake in the order passed by the Co-ordinate Bench dated 26.07.2019. Moreover, the Counsel of the assessee could not substantiate his arguments that the arguments presented before the Bench were not considered which were stated to be made on the merit of the case. Consequently, we are inclined to dismiss the miscellaneous application filed by the assessee. 5. In the result, the miscellaneous application of the assessee is dismissed. Order is pronounced in the open court on 2nd December, 2024 Sd/- Sd/- (Duvvuru RL Reddy /दुåवुǽ आर. एल. रेɬडी) (Rajesh Kumar/राजेश क ुमार) Vice-President/उपाÚय¢ Accountant Member/लेखा सदèय Dated: 2nd December, 2024 SM, Sr. PS 3 M. A. No. 1/Pat/2020 (arising out of I.T.A. No.55/Pat/2019 Assessment Year: 2014-15 Indra Bhushan Kumar Singh Copy of the order forwarded to: 1. Appellant- Indra Bhushan Kumar Singh, Chakdar Chowk, Muzzaffarpur- 842001. 2. Respondent – ACIT, Circle-1, Muzaffarpur 3. Ld. CIT(A)-Jamshedpur 4. Ld. PCIT- , Patna 5. DR, Patna Bench, Patna True Copy By Order Assistant Registrar ITAT, Kolkata Benches, Kolkata "