M/s. Giridhar & Sons, Kolhapur V. Jt. Comm. of Income-tax, (OSD), Kolhapur

MA 122/PUN/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9535 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-05-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 19-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S.PADVEKAR, JUDICIAL MEMBER, AND SHRI R.K.PANDA, ACCOUNTANT MEMBER. M.A.NO.122/PN/2011 (ARISING OUT OF ITA.NO.1358/PN/2007) (ASSTT. YEAR : 2004-05) M/S.J.GIRIDHAR & SONS, SHOP NO.1-2, CHH.SHAHU MARKET YARD, KANDA BATATA MARKET, KOLHAPUR. .. APPELLANT PAN: AACFJ1295Q VS. JCIT(OSD), CENTRAL CIRCLE, KOLHAPUR. .. RESPONDENT ASSESSEE BY : SHRI M.K.KULKARNI DEPARTMENT BY : SHRI S.K.SINGH DATE OF HEARING : 16.11.2012 DATE OF PRONOUNCEMENT : 16.11.2012 ORDER PER R.K.PANDA, AM : THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATIO N REQUESTS THE TRIBUNAL TO MAKE NECESSARY CORRECTIONS IN THE ORDER PASSED BY IT. 2. THE LD. COUNSEL FOR THE ASSESSEE, REFERRING TO T HE MISCELLANEOUS APPLICATION, SUBMITTED THAT THERE ARE CERTAIN MISTA KES IN PARA 2 AND PARA 3 OF THE ORDER WHEREIN THE TRIBUNAL HAD INCORR ECTLY CITED THE CASE DECISIONS AND OBSERVATIONS FOR WHICH MISTAKES HAVE CREPT IN THE ORDER OF THE TRIBUNAL WHICH REQUIRE RECTIFICATION U/S.254(2) OF THE INCOME TAX ACT. 1961. 3. THE LD. DR ON THE OTHER HAND SUBMITTED THAT THE RELEVANT OBSERVATIONS AND CITATIONS IN THE ORDER OF THE TRIB UNAL ARE AS PER THE WRITTEN SUBMISSION FILED BY THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. THEREFORE, THERE IS NO A PPARENT MISTAKE AT ALL IN THE BODY OF THE ORDER PASSED BY THE TRIBUNAL. HE A CCORDINGLY SUBMITTED THAT THERE BEING NO APPARENT MISTAKE IN THE ORDER O F THE TRIBUNAL, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE HAS TO BE REJECTED. 2 4. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY B OTH THE SIDES. AFTER GOING THROUGH THE WRITTEN SUBMISSION FILED BY THE ASSESSEE DURING THE COURSE OF HEARING OF THE APPEAL, WE FIND THE TR IBUNAL HAS INCORPORATED THE CITATIONS AND OBSERVATIONS MENTION ED THEREIN. WHATEVER CITATION AND OBSERVATION WAS GIVEN BY THE ASSESSEE HAS BEEN PROPERLY INCORPORATED. IT WAS THE DUTY OF THE LD. COUNSEL FOR THE ASSESSEE TO GIVE PROPER CITATION AND BE CAREFUL WHI LE FILING ANY WRITTEN SUBMISSION. IN THE INSTANT CASE HE HAS FAILED TO D O THAT. THEREFORE, THERE IS NO MISTAKE AT ALL IN THE ORDER OF THE TRIB UNAL WHICH IS APPARENT FROM RECORD AND WHICH REQUIRES RECTIFICATION U/S.25 4(2) OF THE ACT. UNDER THESE CIRCUMSTANCES, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE, IN OUR OPINION, IS DEVOID OF MERITS AND ACCORDINGLY WE DEEM IT PROPER TO DISMISS THE SAME. 5. THE MISCELLANEOUS APPLICATION FILED BY THE ASSES SEE IS ACCORDINGLY DISMISSED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF, I.E. ON THE 16TH DAY OF NOVEMBER, 2012. SD/- SD/- ( R.S.PADVEKAR ) ( R.K.PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER GSPS PUNE, DATED THE 16 TH NOVEMBER, 2012. COPY OF THE ORDER IS FORWARDED TO: 1. THE ASSESSEE 2. THE JCIT(OSD), CENTRAL CIRCLE, KOLHAPUR. 3. THE CIT(A), KOLHAPUR. 4. THE CIT CONCERNED. 5. THE DR B BENCH, PUNE. 6. GUARD FILE. BY ORDER //TRUE COPY// SR.PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, PUNE.