Sri TJVSRB Chowdary, Visakhapatnam V. The DCIT, Central Circle-1, Visakhapatnam

ITA 539/VIZ/2005

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50324 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 year(s) 6 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-03-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 27-12-2005
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D KOMALI KRISHNA
• Assessee Lawyers: K J D SRINIVAS
• Keywords: Additional evidence

Judgement Text

ITA NO.539/V/2005 TJVSRB CHOWDARY, VSKP. 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 539 /VIZAG/ 20 05 ASSESSMENT YEAR : 2002 - 03 T J V S R B CHOWDARY VISAKHAPATNAM VS. DCIT, CENTRAL CIRCLE - 1 VISAKHAPATNAM (APPELLANT) (RESPONDENT) PAN NO.ADDPT 9800D APPELLANT BY: SHRI K.J.D. SRINIVAS, CA RESPONDENT BY: S MT. D. KOMALI KRISHNA, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL WAS HEARD ON 21.6.2011 AND ON CONCLUS ION OF HEARING, THE BENCH HAS PRONOUNCED THE RESULT OF THE CASE AND DISMISSED THE APPEAL. BEFORE THE TRIBUNAL PASSES THE WRITTEN JUDGEMENT, THE ASSESSEE MOVED AN APPLICATION ON 22.6.2011 WITH A REQUEST TO PERMIT HIM TO FILE SOME ADDITIONAL EVIDENCE IN SUPPORT OF HIS CLAIM. A NOTICE OF HEARING OF THIS APPLICATION WAS GIVEN TO THE REVENUE AND ARGUMENTS ON THIS APPLICATION WAS HEARD ON 24.6.201 1. 2. THE LD. D.R. QUESTIONED THE MAINTAINABILITY OF THIS APPLICATION AS IT WAS FILED AFTER THE PRONOUNCEMENT OF THE JUDGEMENT ORALLY AND BEFORE THE RELEASE OF WRITTEN ORDER. THE LD. D.R. FURTHER CONTENDED THAT THERE IS NO PROVISION EITHER IN THE INCOME-TAX ACT OR ANY OTHER ACT WHICH PERMIT THE AS SESSEE TO MOVE THIS TYPE OF APPLICATION. HE FURTHER INVITED OUR ATTENTION TO T HE PROVISIONS OF SECTION 254(1)&(2) WITH THE SUBMISSION THAT ONCE THE ORDER IS PASSED B Y THE TRIBUNAL, A NECESSARY RECTIFICATION CAN BE MADE U/S 254(2) OF THE I.T. AC T EITHER SUO MOTO OR AT THE INSTANCE OF THE PARTIES. THE ORDER IN THE INSTANT CASE WAS PRONOUNCED ORALLY BY THE TRIBUNAL AND THE REASONS FOR THEIR DECISION ARE NOT AVAILABLE FOR MAKING ANY COMMENTS OR MAKING FURTHER REQUEST FOR RECTIFICATIO N BY EITHER OF THE PARTIES. UNDER THESE CIRCUMSTANCES, THE PRESENT APPLICATION IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED. 3. THE LD. COUNSEL FOR THE ASSESSEE HAS SIMPLY URGE D FOR RECALLING OF THE ORAL ORDER AND TO ALLOW HIM TO FILE SOME MORE ADDITIONAL EVIDENCE IN SUPPORT OF HIS CLAIM. ITA NO.539/V/2005 TJVSRB CHOWDARY, VSKP. 2 THE LD. COUNSEL WAS SPECIFICALLY ASKED TO EXPLAIN U NDER WHAT PROVISION HE IS ENTITLED TO MOVE THIS PRESENT APPLICATION. THE QUERY OF THE BENCH REMAINED UNANSWERED. 4. HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE R IVAL SUBMISSIONS, WE ARE OF THE VIEW THAT THE TRIBUNAL HAS NO JURISDICTION TO R EVIEW HIS ORDER ONCE IT IS PRONOUNCED. A NECESSARY RECTIFICATION IN THE ORDER OF THE TRIBUNAL CAN BE CALLED FOR U/S 254(2) OF THE ACT, IF THE APPLICANT PROVES THAT AN ERROR APPARENT FROM THE ORDER OF THE TRIBUNAL HAS CREPT. IN THE INSTANT CASE THE TRIBUNAL HAS PRONOUNCED THE RESULT ORALLY AND THE WRITTEN ORDER HAS NOT BEEN RELEASED. WITHOUT HAVING SEEN THE WRITTEN ORDER, IT CANNOT BE SAID THAT THERE IS AN ERROR APP ARENT FROM THE ORDER OF THE TRIBUNAL WHICH EMPOWERS THE APPLICANT TO MOVE TO TH E TRIBUNAL FOR RECTIFICATION IN THE ORDER. THE PRESENT APPLICATION WAS FILED AFTER THE PRONOUNCEMENT OF THE ORDER ORALLY AND BEFORE THE RELEASE OF WRITTEN ORDER BY T HE TRIBUNAL. WE DO NOT FIND ANY PROVISION EITHER IN THE INCOME-TAX ACT OR IN OTHER ACT WHICH EMPOWERS THE APPLICANT TO MOVE SUCH TYPE OF APPLICATION. WE THEREFORE, FI ND NO MERIT IN THIS APPLICATION AND WE DISMISS THE SAME. PRONOUNCED IN THE OPEN COURT ON 15.7.2011 SD/- SD/- (BR BASKARAN) (SU NIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 15 TH JULY, 2011 COPY TO 1 T.J.V.S.R.B. CHOWDARY, 9 - 20 - 11/A, ASILMETTA, VISAKHAPATNAM 2 DCIT, CENTRAL CIRCLE - 1, VISAKHAPATNAM 3 THE CI T, VISAKHAPATNAM 4 THE CIT (A) , VISAKHAPATNAM 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM