Income Tax Officer Ward 3(3), Nagpur V. Ramsons casting Pvt Ltd, Nagpur

MA 11/NAG/2013

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3338 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 4 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 26-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA KANE
• Keywords: Rectification of order

Judgement Text

1 M.A. NO. 11/NAG/2013 IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. M. A. NO. 11/NAG/2013 (ARISING OUT OF ITA NO. 156/NAG/2010) ASSESSMENT YEAR : 2007 - 08. THE INCOME - TAX OFFICER, RAMSONS CASTING PVT.LTD., WARD - 3(3), NAGPUR. V/S. NEETI GAURAV APARTMENT, RAMD ASPETH, NAGPUR. APPLICANT RESPONDENT. APPLICANT BY : SHRI NARENDRA KANE. RESPONDENT BY : SHRI MUKESH AGRAWAL. DATE OF HEARING : 03 - 07 - 2015 DATE OF PRONOUNCEMENT : 31 ST JULY - 2015. O R D E R PER SHRI SHAMIN YAHYA, A.M . BY WAY OF THIS MISCELLANEOUS PETITION, THE REVENUE SEEKS RECTIFICATION OF MISTAKES IN THE ORDER OF THIS TRIBUNAL IN ITA NO. 156/NAG/2010 VIDE ORDER DATED 19 - 10 - 2012. 2. THE MAIN APPEAL BEFORE THE TRIBUNAL WAS WITH RESPECT TO PENALTY LEVIED UNDER SECTION 271(1)(C) OF THE I.T. ACT. THE TRIBUNAL IN ITS AFORESAID ORDER HAD CONFIRMED THE DELETION OF PENALTY BY THE LEARNED CIT(APPEALS). NOW BY WAY OF THIS MISCELLANEOUS PETITION THE REVENUE HAS AGITATED THAT THE ITAT HAS FAILED TO APPRECIATE THE FACTS PROPERLY. CONSIDERING THE MISCELLANEOUS PETITION BY THE 2 M.A. NO. 11/NAG/2013 REVENUE WE ARE OF THE OPINION THAT THE REVENUE IS SEEKING A REVIEW OF THE ORDER WHICH IS N OT PERMISSIBLE UNDER SECTION 254(2) OF THE I.T. ACT WHICH ONLY MANDATES RECTIFICATION OF MISTAKES APPARENT FROM RECORD. WE FURTHER FIND THAT THE HONBLE JURISDICTIONAL HIGH COURT IN INCOME TAX APPEAL NO. 46 OF 2013 DATED 27 TH APRIL, 2015 HAS ADMITTED THE APPEAL OF THE REVENUE AGAINST THE ABOVE ORDER OF THE TRIBUNAL AND HAS ADMITTED TWO SUBSTANTIAL QUESTIONS OF LAW. WE FIND THAT THE REVIEW OF THE ORDER OF THE TRIBUNAL CAN BE DONE ONLY BY THE HONBLE HIGH COURT. IT IS NOT PERMISSIBLE BY THE ITAT UNDER SECTIO N 254(2) OF THE I.T. ACT. HENCE THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE STANDS DISMISSED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE R EVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF JULY, 2015. SD/ - SD/ - (MUKUL K. SHRAWAT) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER. NAGPUR, DATED: 31 ST JULY, 201 5. 3 M.A. NO. 11/NAG/2013 COPY OF ORDER FORWARDED TO : 1. THE ASSESSEE. 2. REVENUE. 3. THE CIT(A) 4. THE CIT, NAGPUR. 5. THE D.R., ITAT, NAGPUR. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, NAGPUR WAKODE