ACIT, Chandigarh V. Rajpal Midha, Chandigarh

MA 105/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9941 (ITAT-CHANDIGARH)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-02-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 23-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: J S NAGAR
• Keywords: Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER M.A. NO.105 /CHD/2012 (IN ITA NO.116 /CHD/2012) (ASSESSMENT YEAR: 2002-03) THE A.C.I.T., VS. RAJPAL MIDHA, CIRCLE 4(1), H.NO.3531, SECTOR 37-D,, CHANDIGARH. CHANDIGARH. PAN: ACBPM4286B (APPELLANT) (RESPONDENT) APPLICANT BY : SHRI J.S.NAGAR, DR RESPONDENT BY : SHRI PARIKSHIT AGGARWAL DATE OF HEARING : 15.02.2013 DATE OF PRONOUNCEMENT : 27.02.2013 O R D E R PER SUSHMA CHOWLA, JM THE PRESENT MISCELLANEOUS APPLICATION HAVE BEEN FIL ED BY THE APPLICANT-REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 15.5.2012 IN ITA NO.116/CHD/2012 RELATING TO THE ASSESSMENT YEAR 2007-08. 2. THE REVENUE VIDE THE PRESENT MISCELLANEOUS APPLI CATION IS SEEKING REVIEW OF THE ORDER OF THE TRIBUNAL. THE ISSUE RAI SED IN THE PRESENT APPEAL WAS IN RELATION TO THE APPLICABILITY OF THE PROVISIONS OF SECTION 40(A)(IA) OF THE ACT. THE TRIBUNAL VIDE ORDER DATE D 15.5.2012 HAD DECIDED THE ISSUE FOLLOWING THE RATIO LAID DOWN BY THE SPECIAL BENCH ON THE ISSUE. THE APPLICANT-REVENUE VIDE PRESENT MISC ELLANEOUS APPLICATION CONTENDS THAT SUCH NARROW INTERPRETATION IS DAMAGING TO THE 2 LEGAL FRAMEWORK ERECTED FOR ENFORCING THE PROVISION S OF TDS . CONSEQUENTLY, VIDE PARAS 6 AND 7 IT IS PRAYED AS UN DER: 6. THEREFORE, A SUBSTANTIAL QUESTION OF LAW CERTAI NLY ARISES IN THIS CASE. HOWEVER, THE TAX EFFECT INVOL VED BEING LOWER THAN THE LIMIT PRESCRIBED FOR FILING OF APPEAL BEFORE THE HON'BLE HIGH COURT, IT IS PROPOSE D THAT A MISCELLANEOUS APPLICATION BE ADMITTED BEFORE THE HON'BLE ITAT TO REVIEW THE DECISION IN THIS CAS E. 7. THE HON'BLE ITAT IS PRAYED TO PASS NECESSARY ORD ER U/S 254(2) OF THE INCOME TAX ACT, 1961 TO RECTIFY THE SAID ORDER AND REJECT THE CLAIM OF THE ASSESSEE AND TO RESTORE THE APPLICABILITY OF SECTION 40(A)(I A) OF THE INCOME TAX ACT, 1961 TO SUCH CASES. 3. THE LEARNED D.R. FOR THE APPLICANT-REVENUE WAS A SKED TO POINT OUT DEFECT IN THE ORDER OF THE TRIBUNAL TO WHICH NO REP LY WAS GIVEN BY HIM. 4. THE LEARNED A.R. FOR THE ASSESSEE POINTED OUT TH AT THE REVIEW IN THE GARB OF MISCELLANEOUS APPLICATION IS NOT ALLOWED UN DER THE PROVISIONS OF THE ACT. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. FROM THE CONCLUDING PARAS AS NARRATED ABOVE, IT IS APPAR ENT THAT THE APPLICANT- REVENUE WANTS RECALL OF THE ORDER OF THE TRIBUNAL F OR REVIEW ON THE BASIS OF CERTAIN FACTS. UNDER THE PROVISIONS OF SECTION 254(2) OF THE ACT, THE RECTIFICATION OF ANY MISTAKE APPARENT FROM RECORD W HICH MAY HAVE OCCURRED IN THE ORDER PASSED BY THE TRIBUNAL IS PER MISSIBLE. THE REVIEW OF THE ORDER OF THE TRIBUNAL IS NOT PERMISSIBLE UND ER THE PROVISIONS OF SECTION 254(2) OF THE ACT. IN VIEW THEREOF, W E FIND NO MERIT IN THE 3 MISCELLANEOUS APPLICATION MOVED BY THE APPLICANT-RE VENUE AND THE SAME IS DISMISSED. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE APPLICANT- REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 27 TH DAY OF FEBRUARY, 2013. SD/- SD/- (MEHAR SINGH) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 27 TH FEBRUARY, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH