Sri. Venkata Sai Educational Society, Hyderabad V. ACIT, Central Circle-1, Hyderabad

MA 129/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0542 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 07-05-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: V RAGHAVENDRA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO.126/HYD/2013 (IN MA NO.21/HYD/2013 ITA NO.464/HYD/2012) : ASSESSMENT YEAR 2005- 06 MA NO.127/HYD/2013 (IN MA NO.22/HYD/2013 IN ITA NO.465/HYD/2012) : ASSESSMENT YEAR 2007 -08 MA NO.128/HYD/2013 (IN MA NO.23/HYD/2013 IN ITA NO.466/HYD/2012) : ASSESSMENT YEAR 2008 -09 MA NO.129/HYD/2013 (IN MA NO.24/HYD/2013 IN ITA NO.467/HYD/2012) : ASSESSMENT YEAR 2009 -10 M/S. SRI VENKATA SAI EDUCATIONAL SOCIETY, HYDERABAD ( PAN - AABTS 9158 K ) V/S DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-I, HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI V.RAGHAVENDRA RAO. RESPONDENT BY : SHRI Y.V.S.T. SAI DR DATE OF HEARING 07.06.2013 DATE OF PRONOUNCEMENT 17.06.2013 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER: BY THESE APPLICATIONS UNDER S.254(2) OF THE INCOM E-TAX ACT, 1961, THE ASSESSEE SEEKS RECTIFICATION/RECALL OF TH E ORDER OF THIS TRIBUNAL DATED 8.3.2013 IN MA NOS.21 TO 24/HYD/2013 OF THE REVENUE, WHEREBY RECTIFICATION/RECALL OF THE ORDER OF THIS TRIBUNAL DATED 20.7.2012 IN ITA NOS.464 TO 467/HYD/2012 FOR THE ASSESSMENT YEARS 20 06-07 TO 2009-10, ON THE GROUND THAT CERTAIN MISTAKES APPARENT FROM R ECORD HAVE CREPT INTO THE SAME. MA NOS.126 TO 129/HYD/2013 (IN MA NO.21 TO 24/HYD/2013 (IN ITA NO.464 TO 467/HYD/2012) M/S. SRI VENKATA SAI EDUCATIONAL SOCIETY, HYDERABAD 2 2. WE HEARD BOTH SIDES AND PERUSED THE ORDER OF TH IS TRIBUNAL DATED 8.3.2013 IN MA NOS.21 TO 24/HYD/2013, AND ALS O DATED 20.7.2012 IN ITA NOS.464 TO 467/HYD/2012, IN THE LIGHT OF TH E MATERIAL AVAILABLE ON RECORD. THE CONTENTION OF THE ASSESSEE IN THESE AP PLICATIONS IS THAT THE TRIBUNAL IN THE ORDER DATED 8.3.2013 ON THE MAS OF THE REVENUE, BEING NOS.21 TO 24/HYD/2013, OUGHT TO HAVE SIMPLY MODIFIE D THE ORDER DATED 20.7.2012 IN ITA NOS.464 TO 467/HYD/2012, INSTEAD O F RECALLING THE ENTIRE ORDER AND POSTING THE APPEALS FOR FRESH HEAR ING AND DISPOSAL. AT THE OUTSET, IT MAY BE NOTED THAT IN TERMS OF S.254( 2) OF THE ACT, WHAT CAN BE RECTIFIED IS THE ORDERS PASSED UNDER S.254(1) OF THE ACT. SINCE WHAT THE ASSESSEE IS SEEKING FOR RECTIFICATION BY THE PR ESENT APPLICATIONS, IS THE ORDERS PASSED BY THIS TRIBUNAL UNDER S.254(2) IN MA NOS.21 TO 24/HYD/2013, THE APPLICATIONS OF THE ASSESSEE ARE M ISCONCEIVED AND NOT MAINTAINABLE. EVEN ASSUMING FOR A MOMENT THAT THE PRESENT APPLICATIONS ARE LINKED TO THE ORDER DATED 20.7.2012 IN ITA NOS. 464 TO 467/HYD/2012, WHICH NEEDS RECTIFICATION ONLY AND NOT RECALL AS CO NTENDED BY THE ASSESSEE, THOUGH ARE FILED AS ARISING OUT OF THE OR DER DATED 8.3.2013 IN MA NOS.21 TO 24/HYD/2013, SINCE THE ORIGINAL ORDER DATED 20.7.2012 NO LONGER SURVIVES, HAVING BEEN RECALLED BY THIS TRIBU NAL BY ITS ORDER DATED 8.3.2013 IN MA NOS.21 TO 24/HYD/2013, THE PRESENT A PPLICATIONS ARE INFRUCTUOUS. 3. IN ANY EVENT, BY THE ORDER OF THIS TRIBUNAL DAT ED 8.3.2013 IN MA NOS.21 TO 24/HYD/2013, WE HAVE RECALLED OUR EARL IER ORDER DATED 20.7.2012 IN ITA NOS.464 TO 467/HYD/2012, SINCE THE RE WAS MISTAKE IN THE APPRECIATION OF THE VERY BASIC FACTS, WHICH RES ULTED IN ERRONEOUS FINDINGS, IT WAS DEEMED JUST AND PROPER TO RECALL T HE ENTIRE ORDER DATED 20.7.2012 IN ITA NOS.464 TO 467/HYD/2012, AND HAVE THE SAME REPOSTED FOR FRESH HEARING AND DISPOSAL. BY DISPUTING THE S AID ACTION OF THE MA NOS.126 TO 129/HYD/2013 (IN MA NO.21 TO 24/HYD/2013 (IN ITA NO.464 TO 467/HYD/2012) M/S. SRI VENKATA SAI EDUCATIONAL SOCIETY, HYDERABAD 3 TRIBUNAL IN RECALLING ITS ORDER DATED 20.7.2012, WH ICH IS A CONSCIOUS ONE, THE ASSESSEE BY THE PRESENT APPLICATIONS IS MERELY SEEKING A REVIEW OF OUR ORDER DATED 8.3.2013 ON THE MISCELLANEOUS APPLICATI ONS OF THE REVENUE. FURTHER, IN ANY EVENT, SINCE BY VIRTUE OF THE ORDER OF THE TRIBUNAL DATED 8.3.2013 IN MA NOS.21 TO 24/HYD/2013, AS THE APPEAL S STAND RESTORED FOR FRESH HEARING AND DISPOSAL, THERE CAN BE NO GRIEVAN CE TO ANY OF THE PARTIES TO THE DISPUTE. 4. IN ANY VIEW OF THE MATTER, THE PRESENT APPLICA TIONS OF THE ASSESSEE ARE LIABLE TO BE REJECTED. WE DO SO ACCORD INGLY. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS OF TH E ASSESSEE ARE REJECTED. ORDER PRONOUNCED IN THE COURT ON 17.06.2013 SD/- SD/- (CHANDRA POOJARI) (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER. DT/- 17 TH JUNE, 2013 COPY FORWARDED TO: 1. 2. 3 M/S. SRI VENKATA SAI EDUCATIONAL SOCIETY, HOUSE NO.16 - 2 - 74 - /51, KALYANNAGAR, GADDIANNARAM, HYDERABAD DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-I, H YDERABAD COMMISSIONER OF INCOME-TAX(APPEALS) I HYDERABAD 4. COMMISSIONER OF INCOME - TAX CENTRAL , HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD B.V.S.