M/s. Shark Mines & Minerals P.Limited, Bhubaneswar V. Pr.CIT, Cutack, Cuttack

MA 02/CTK/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3889 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 27-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.02/CTK/2022 (Arising out of IT A No.128/CT K/2019) (नििाारण वषा / AY. :2014-2015) M/s Shark Mines & Minerals Pvt Limited, Plot No.A/62, BDA Housing Complex, Palaspalli, Bhubaneswar Vs Pr.CIT,Cuttack PAN No. : AAKCS 2385 R (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, AR िाजस्व की ओर से /Revenue by : Shri J.K.Lenka, Sr. DR स ु नवाई की तािीख / Date of Hearing : 17/06/2022 घोषणा की तािीख/Date of Pronouncement : 17/06/2022 आदेश / O R D E R Per George Mathan, JM: This miscellaneous application is filed by the assessee against the order of the Tribunal in ITA No.128/CTK/2019, dated 10.05.2021. 2. Ld. AR submitted that the Tribunal in its order in para 3 mentioned that the assessee did not press the grounds No.2 & 3 of the assessee’s appeal and consequently dismissed the same as not pressed. 3. Ld. AR has placed before us affidavit of the director of the company who has sworn to the fact that he was present in the court and the grounds were not withdrawn. It was the submission that the order of the Tribunal suffers from a mistake apparent from the record insofar as the grounds No.2 & 3 of the assessee’s appeal have not been adjudicated. MA No.02/CTK/2019 2 4. In reply, the ld. DR submitted that the ld.AR, who has appeared in the appeal originally was someone else and there is no affidavit from the said ld. AR in regard to the withdrawal of the above grounds. 5. We have considered rival submissions. 6. A perusal of the appeal, more specifically the grounds of appeal before the Tribunal, shows that at the side of grounds No.2 & 3, it is mentioned as “Not. P”, however, it is not signed by either the assessee or the authorised representative. The Vakalatnama in case of the AR was verified. The said Vakalatnama does not give any power to the authorised representative to withdraw the appeal. This being so, as the director of the assessee company has specifically filed an affidavit that he has not authorised to withdrawal of the grounds as also the fact that he was present to the court and the grounds were not withdrawn as also on the ground that the Vakalatnama of the authorised representative, who represented the assessee in the appeal originally does not have authority to withdraw the grounds, we are of the view that there is a mistake apparent from the order of the Tribunal insofar as grounds No.2 & 3 have been which have been recorded as not pressed. Consequently, the order of the Tribunal passed in ITA No.128/CTK/2019, dated 10.05.2021 for the assessment year 2014-2015 in the case of the assessee stands recalled only for the purpose of the adjudication of the grounds No.2 & 3 of the grounds of appeal. MA No.02/CTK/2019 3 7. In the result, miscellaneous application filed by the assessee is allowed. Order pronounced and dictated in the open court on 17/06/2022. Sd/- (ARUN KHODPIA) Sd/- (GEORGE MATHAN) ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 17/06/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीलाथी / The Appellant- M/s Shark Mines & Minerals Pvt Limited, Plot No.A/62, BDA Housing Complex, Palaspalli, Bhubaneswar 2. प्रत्यथी / The Respondent- Pr.CIT,Cuttack 3. आयकि आय ु क्त(अऩील) / The CIT(A), 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//