M/S UDUPI URBAN DEVELOPMENT AUTHORITY,BANNANJE V. THE INCOME TAX OFFICER, WARD - 1, UDUPI

MA 2/PAN/2024

AI Insights

The case involves the Udupi Urban Development Authority (the assessee) filing a miscellaneous application (MA) seeking rectification of a mistake in a previous Tribunal order dated 11-07-2023. The original order had set aside the CIT(A)'s decision and restored the matter to the Assessing Officer for adjudication. The assessee's MA was based on the claim of a mistake in the Tribunal's earlier decision. However, the Tribunal, after considering the submissions and the absence of the assessee at multiple hearings, decided the MA based on the material available, dismissing the application on the grounds that it sought a review of the order rather than rectification of a mistake.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 313967 (ITAT-PANAJI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Assessment Year: 2010-2011
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RIJULA UNIYAL.
• Keywords: Set aside; 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. 2/PAN/2024 (Arising out of ITA No.238,239, 241&242/PAN/2018) ( A.Y.2010-11,2011-12,2014-15,& 2015-16) UdupiUrbanDevelopment Authority, JJ Building, Ambalpadypost, Adiudupi, Udipi-576103 Karnataka. Vs. ITO, Ward – 1, Aaykar Bhavan, Malpe Road, Ambalpadya Post, Adiudupi, Udupi 576 103, Karnataka PAN No. : AAALC0600J Applicant .. Respondent Applicant by None Respondent by : Smt Rijula Uniyal.Sr.DR Date of Hearing 04.04.2025 Date of Pronouncement 05.05.2025 O R D E R PER PAVAN KUMAR GADALE JM: The assesse has filed the miscellaneous application (MA) in ITA No. 238/PAN/2022&others for the A.Y.2010-11 only seeking 2 M.A. No. 2/ PAN/2024 (A.Y.: 2010-11) rectification of mistake apparent crept in the Honble Tribunal order dated 11-07-2023. 2. On perusal of the facts, the M.A. was filed by the assessee on 08-01-2024 and was posted for hearing on 7- 06-2024, 29-11-2024,3-01-2025, and today i.e 04.04.2025, none appeared on dates of hearing nor any application was filed for adjournment. On considering the facts and the action of the assessee in non appearance on date of hearing. Accordingly, we heard the Ld. DR submissions and decided the M A based on the material information available on record. 3. The Ld.DR Submitted that the Honble tribunal vide order dated 11-07-2023 in the revenue appeal has set aside the order of the CIT(A) and restored the matter to the file of the Assessing officer to adjudicate as per law and applicability of Notification No.UDD 522 MyAaPra2005, dated 10-03-2006 relied by the CIT(A) and the revenue appeal was allowed for stastical purposes. Subsequently the assesse has filed MA for seeking rectification of mistake apparent crept in the Honble Tribunal order. Further the assesee vide letter dated 3-04-2025 submitted that an application is filed with the Central Board Of Direct Tax(CBDT) for seeking tax exemption u/sec10(46) of the Act and prayed to keep the M.A in abeyance. Whereas the Ld.DR submitted that, subsequent to the directions of the Honble Tribunal vide order dated 11-07-2023, the Assessing officer has passed the Order Giving Effect (OGE) and no purpose is solved in keeping M.A.pending. We find the Ld.DR submissions are realistic 3 M.A. No. 2/ PAN/2024 (A.Y.: 2010-11) and 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. Accordingly, we do not find merits in the miscellaneous applications filed by the assesse and is dismissed. 4. In the result, the miscellaneous application filed by the assesee 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. 2/ PAN/2024 (A.Y.: 2010-11) 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 "