Biz Secure Labs Private Limited, Pune V. Deputy. Commissioner of Income tax -1, Pune

MA 12/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2647 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 01-09-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 12-08-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. P. MURKUNDE
• Keywords: Rectification of order
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. No.12/PUN/2022 (Arising out of ITA No.1406/PUN/2017) िनधाᭅरण वषᭅ / Assessment Year: 2012-13 M/s. Biz Secure Labs Private Limited, 1206, Sadashiv Peth, Pune- 411030. PAN : AADCB6188L Vs. PCIT-1, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the appellant-assessee seeking recall of the order passed by this Tribunal in ITA No.1406/PUN/2017 for the assessment year 2012-13 dated 15.07.2021 on the ground that certain mistakes have crept in the order passed by this Tribunal. Assessee by : Shri V. L. Jain Revenue by : Shri R. P. Murkunde Date of hearing : 02.09.2022 Date of pronouncement : 28.09.2022 MA No.12/PUN/2022 2 2. We have carefully gone through the present Miscellaneous Petition. It would reveal that the present Miscellaneous Petition is filled seeking recall of the order passed by this Tribunal (supra). The provisions of section 254(2) of the Income Tax Act, 1961 confers the power of rectification of mistakes which are apparent from the record. A mistake which is not self-evident has to be detected by the process of reasoning and requires the detailed examination, scrutiny, elucidation either of the fact or legal position cannot said to be mistake apparent from record. Further, the power of review is not an inherent power and cannot be exercised by the appellate authority, unless conferred by the order either specially or by necessary implication as held by the Hon’ble Supreme Court in the case of Patel Narshi Thakershi And Ors. vs. Shri Pradyumansinghji, (1971) 3 SCC 844 (SC). We find that the averments made in the present Miscellaneous Petition are such that requires elucidation of facts and law, therefore it cannot be said that there were mistakes apparent from the record, petitioner is only seeking review of the impugned order. Therefore, no petition for review can be entertained in the guise of filing petition for MA No.12/PUN/2022 3 rectification of mistakes. Accordingly, the present Miscellaneous Petition filed by the appellant-assessee cannot be entertained and hence dismissed. 3. In the result, the Miscellaneous Application filed by the appellant-assessee stands dismissed. Order pronounced on this 28 th day of September, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 28 th September, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-5, Pune. 4. The Pr. CIT-1, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.