SHRI NAND SINGH MEMORIAL SOCIETY , DASUYA V. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CHANDIGARH

MA 11/ASR/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2855 (ITAT-AMRITSAR)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-09-2022
• Assessment Year: 2019-2020
• Appeal Filed On: 20-10-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Rectification of order; Set aside
• Section: 12AA; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M.A. No.11/Asr/2021 (inI.T.A. No.61& 117/Asr/2020) Assessment Year: 2019-20 Nand Singh Memorial Society, Terkianana, Dasuya . [PAN:-AAATN7450R] (Appellant) Vs. CIT (Exemption) Chandigarh. (Respondent) Appellant by Sh. P.N. Arora, Adv. Respondent by Sh.Girish Bali, CIT.DR. Date of Hearing 02.09.2022 Date of Pronouncement 12.09.2022 ORDER Per:Anikesh Banerjee, JM: This Miscellaneous Applicationis arising out of ITA No. 61/ASR/2020 and 117/ASR/2020, was filed by the assessee against the order passed by the ITAT Amritsar Bench, date of pronouncement 24.09.2021 which was filed on 21.10.2021 before ITAT. 2. The assessee took the following grounds in respect of the said appeal orders of the coordinate bench which is reproduced as below: M.A. No.11/Asr/2021 (inI.T.A. No.61& 117/Asr/2020) 2 “11. In the light of the above we set aside the order passed by the Commissioner and remand the matter to CIT(E). The CIT(E) is directed to pass fresh speaking order, in terms of direction given hereinabove, after following the principle of natural justice and affording the opportunity of hearing to the assessee. 12. As a result, the appeal No. 117/Amr/2020 of the assessee is allowed for statistical purposes and appeal No. 61/Amr/2020 is dismissed as infructuous. ” In this connection it is relevant to point out that in this case Appeal No. 61/Asr/2020 is dismissed as infructuous. Now, the Misc. Application arises out of the order passed by Tribunal in ITA No. 61/Asr/2020. In this connection, it is relevant to point out that while arguing the appeal on 22/09/2021 all the facts were made very clear and it was explained that there are two separate appeals involving independent points. As far as Appeal No. 61/Asr/2020 is concerned, this appeal was preferred by the assessee against the order of CIT(E) on 03/02/2020. This appeal arose before the Tribunal out of the order passed by the CIT(E) on 19/07/2019. In this appeal a paper-book containing Pages 1 to 98B were also filed on 11/03/2020 and the reliance was placed before the Learned Bench on the said paper-book also and it was made very clear that in this case the application u/s 12AA was filed electronically on 09/01/2019. This appeal relates to M.A. No.11/Asr/2021 (inI.T.A. No.61& 117/Asr/2020) 3 Assessment Year 2018-19 and we did not receive any notice from CIT(E) and it was decided ex-parte by the CIT(E). The case was argued at great length and the tribunal pronounced in the open court that the order of the CIT(E) is set aside and it was also pronounced by the Bench along-with Appeal in ITA No. 117/Asr/2020 this appeal in ITA No. 61/Asr/2020 was also set-aside as the facts and circumstances of both the cases were identical. Both the appeals relates to separate assessment years and do not have any interconnection. As such it is prayed that Misc. Application in Appeal ITA No. 61/Asr/2020 may kindly be allowed for statistical purposes and the necessary amendment may kindly be made in the appellate order dated 24/09/2021 passed by your honour and accordingly it is requested that the order passed by your honour in respect of Appeal ITA No. 61/Asr/2020 may kindly also be set-aside and restored back to the file of CIT(E) Chandigarh. Thus, the necessary correction may kindly be made and the rectification order may kindly be passed. 3. The ld. Counsel argued and relied on that appeal no. 61/Asr/2020 is dismissed which was supposed to be setting aside before the ld. CIT(A). 4. The ld. CIT. DR, vehemently argued and relied on the para 5 of the ITA 61 & 117/Asr/2020 reproduced as under: M.A. No.11/Asr/2021 (inI.T.A. No.61& 117/Asr/2020) 4 “5. We have considered the rival contention of the parties and perused the material available on record, including the judgments cited at Bar during the hearing by both parties. However, after hearing of the matter and in passing the order, it came to notice that the assessee had subsequently filed another application for registration before the Commissioner exemption on of the assessee vide application dated 28thNovember 2019and the same be subject matter of the appeal no 117/Amr/2020. Therefore the appeal no 61 / 2020, became infructuous and non maintainable .” 5. We heard the rival submissions and relied on the documents available on the record. The bench had passed a speaking order for rejection of appeal ITA No- 61/Asr/2020. The ld. Counsel has no grievance in related ITA 117/Asr/2020. The application filed before the CIT(A) will be sustained only on one. When the second application was made the first application is always been infructuous. 5.1 We respectfully considered the judgment of honourable Supreme Court in case of CIT(IT-4) Mumbai vs Reliance Telecom Ltd. 133 taxmann.com 41 (SC), the power of Tribunal U/s 254(2) only to rectify the mistake apparent from the record. There is no such apparent mistake was found in the order of ITAT related ITA No 61/Asr/2020. The observation of Apex court was pointed out to ld. M.A. No.11/Asr/2021 (inI.T.A. No.61& 117/Asr/2020) 5 Counsel during the hearing. But ld. Counsel had not filed any citation with a contrary view to the order of the Hon’ble Apex Court. We find no infirmity in the order of coordinate bench of ITAT, Amritsar in ITA No. 61/Asr/2020. 6. In the result, Miscellaneous Application bearing no. 11/Asr/2021 is dismissed. Order pronounced in the open court on 12.09.2022 Sd/- Sd/- (Dr. M. L. Meena) (ANIKESH BANERJEE) Accountant Member Judicial Member AKV Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T. True Copy By Order