M/S VIJAY KUMAR VIKAS KUMAR, C/OVIKAS KUMAR JAISWAL,GORAKHPUR V. ITO, WARD - 2(1), GORAKHPUR

MA 1/VNS/2023

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Vijay Kumar Vikas Kumar, against an earlier order of the Tribunal concerning the assessment year 2008-09. The assessee claimed that the order dated 25-07-2022 in Miscellaneous Application No.01/VNS/2018 contained a mistake apparent from the record, which necessitated a recall of the Tribunal's earlier orders in ITA No. 401/Alld/2014 and C.O.No. 40/Alld/2014. The Tribunal, however, found that it did not have the jurisdiction to amend its earlier order under section 254(2) of the Income Tax Act, 1961, as this section only allows for amendments to orders passed under section 254(1). Consequently, the Tribunal dismissed the Miscellaneous Application.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 471752 (ITAT-VARANASI)
• Duration Of Justice: 1 year(s) 9 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 13-09-2024
• Assessment Year: 2008-2009
• Appeal Filed On: 09-01-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KAVITA MEENA
• Assessee Lawyers: PANKAJ SHUKLA; SUBHAM SINGH
• Keywords: Opportunity of being heard
• Section: 254(2)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER MA No. 01/VNS/2023 In MA No. 01/VNS/2018 (Arising out of ITA No. 401/Alld/2014 & C.O. No. 40/Alld/2014) Assessment Year 2008-09 Vijay Kumar Vikas Kumar, (Through its partner Vijay Kumar Jaiswal), Motimahal, Hazaripur, Gorakhpur PAN : AAGFV2404B vs. Income Tax Officer, Ward-2(1), Gorakhpur (Applicant) (Respondent) For Assessee : Shri Pankaj Shukla, & Shri Subham Singh For Revenue : Smt. Kavita Meena, Sr.DR Date of Hearing : 13-09-2024 Date of Pronouncement : 22-10-2024 O R D E R PER B.R. BASKARAN, A.M : The assessee has filed this Miscellaneous Application submitting that the order dt.25-07-2022 passed in Miscellaneous Application No.01/VNS/2018 suffers from mistake apparent from record and 2 MA No. 01/VNS/2023 consequently, the order passed by the Tribunal in ITA No. 401/Alld/2014 and C.O.No. 40/Alld/2014 needs to be recalled. 2. We heard rival contentions and perused the record. We notice that the assessee has filed this Miscellaneous Application against the order passed by the Co-ordinate Bench of the Tribunal in M.A. No. 01/VNS/2018 filed in respect ofITAT’s order passed in ITA No. 401/Alld/2014 and C.O.No. 40/Alld/2014 relating to AY. 2008-09. Thus, we notice that the assessee has filed this Miscellaneous Application against the order passed in earlier Miscellaneous Application filed by the assessee on the very same appeal(supra). The power given to the Tribunal u/s. 254 of the Income Tax Act, 1961 (‘the Act’) in order to rectify the mistake apparent on record will only extend to the orders passed u/s. 254(1) of the Act. This proposition of law is very clear from the plain reading of the provisions of section 254(1) and 254(2) of the Act, which are extracted below: “254. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. (1A) [***] (2) The Appellate Tribunal may, at any time within six months from the end of the month in which the order was passed, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub- section (1), and shall make such amendment if the mistake is brought to its notice by the assessee or the Assessing Officer : Hence the power of the Tribunal given u/s. 254(2) of the Act will not extend to the order passed by the Tribunal u/s. 254(2) of the Act, meaning thereby the Tribunal is not entitled to entertain the Miscellaneous Application filed against the order passed u/s. 254(2) of 3 MA No. 01/VNS/2023 the Act. Accordingly, we are of the view that the present Miscellaneous Application filed against the order passed u/s. 254(2) of the Act on the earlier Miscellaneous Application is liable to be dismissed. 3. In the result, the Miscellaneous Application filed by the assessee is dismissed. Order pronounced on 22-10-2024 by way of proper mentioning in the Notice Board. Sd/- Sd/- [AMIT SHUKLA] [B.R. BASKARAN] JUDICIAL MEMBER ACCOUNTANT MEMBER Varanasi, Dated: 22-10-2024 TNMM Copy to : 1. The Appellant 2. The Respondent 3. The Pr. CIT, concerned 4. D.R. ITAT, Varanasi 5. Guard File. //By Order// //True Copy // Dy./Asst. Registrar, ITAT, Varanasi "