Mahanadi Coalfields Ltd., Sambalpur V. DCIT, Circle-2(1), Sambalpur

MA 1/CTK/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5055 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 03-01-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.01/CTK/2021 (नििाारण वषा / Assessment Year : 2015 - 2016) Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Sambalpur Vs. DCIT, Circle-2(1), Sambalpur स्थायी ऱेखा सं./PAN No. : AABCM 5188 P (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee by : Shri S.S.Podar, CA राजस्व की ओर से /Revenue by : Shri Sovesh Ch. Mohanty, Sr.DR स ु नवाई की तारीख / Date of Hearing : 08/03/2022 घोषणा की तारीख/Date of Pronouncement : 22/03/2022 आदेश / O R D E R Per Arun Khodpia, AM : This miscellaneous application filed by the assessee seeking rectification of the order, dated 15.06.2020 passed by the Tribunal for the assessment year 2015-2016. 2. In this miscellaneous application, the assessee stated that the Tribunal while disposing the appeal, in para 15 has missed to consider decision in the case of East India Minerals Ltd. Vs. JCIT, ITA No.224/CTK/2012, order dated 25.06.2012, which is completely in favour of the assessee. In the above decision, the Tribunal has passed order in favour of the assessee, however, in the order dated 15.06.2020, while dealing with the same issue, has taken a different view, which constitutes MA No.01/CTK/2021 2 a mistake apparent from the record. Therefore, the ld. AR of the assessee submitted that the order dated 15.06.2022 may be rectified. 3. On the other hand, ld. Sr. DR relied on the order of the Tribunal and submitted that the Tribunal has passed the order after considering the submissions of the assessee, therefore, the assessee has no case remained to come with miscellaneous application before the Tribunal against the above order. Accordingly, ld. Sr. DR submitted that the miscellaneous application filed by the assessee deserves to be dismissed. 4. On perusal of the order of the Tribunal as well as the contentions of the assessee stated in miscellaneous application, we find that the Tribunal has passed the order after taking into consideration of the submissions of the assessee. We further find that the Tribunal has decided the issue following the decision in assessee’s own case for A.Y.2014-2015 passed in ITA No.264/CTK/2017, order dated 20.03.2018 and the observations of the Tribunal do not indicate any mistake apparent on the face of record. The powers under section 254(2) of the Act are only to correct and/or rectify the mistake apparent from the record. In the instant case, a detailed order has already been passed by the Tribunal. The Hon’ble Supreme Court in the case of CIT Vs. Reliance Telecom Ltd. [2021] 133 taxmann.com 41 (SC) has held as under :- 6. None of the aforesaid grounds are tenable in law. Merely because the Revenue might have in detail gone into the merits of the case before the ITAT and merely because the parties might have filed detailed submissions, it does not confer jurisdiction upon the ITAT to pass the order de hors section 254(2) of the Act. As observed hereinabove, the powers under section 254(2) of the Act MA No.01/CTK/2021 3 are only to correct and/or rectify the mistake apparent from the record and not beyond that. Even the observations that the merits might have been decided erroneously and the ITAT had jurisdiction and within its powers it may pass an order recalling its earlier order which is an erroneous order, cannot be accepted. As observed hereinabove, if the order passed by the ITAT was erroneous on merits, in that case, the remedy available to the Assessee was to prefer an appeal before the High Court, which in fact was filed by the Assessee before the High Court, but later on the Assessee withdrew the same in the instant case. Respectfully following the decision of the Hon’ble Supreme Court in the case cited supra, we do not see any chance to rectify the order of the Tribunal dated 05.06.2020 and accordingly, we dismiss the miscellaneous application filed by the assessee. 5. In the result, miscellaneous application filed by the assessee is dismissed. Order pronounced in the open court on 22/03/2022. Sd/- (C.M.GARG) Sd/- (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनांक Dated 22/03/2022 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. अऩीऱाथी / The Appellant- Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Sambalpur 2. प्रत्यथी / The Respondent- DCIT, Circle-2(1), Sambalpur 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ग पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//