The Deputy Commissioner of Income Tax, Central Circle, Belagavi., Belagavi V. Shri M. Abdul Zahid., Hospet.

MA 14/PAN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6558 (ITAT-PANAJI)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 04-06-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V RAVIRAJ
• Assessee Lawyers: SHRINIVAS NAYAK
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI BEFORE SHRI SHAMIM YAHYA , A M AND SHRI RAM LAL NEGI , J M M A NO. 14/ PAN . / 2018 (ARISING OUT OF ITA(SS) NO.16/PAN./2017 AND ITA(SS) NO.23/PAN./2017) (ASSESSMENT YEAR: 2010 - 11 ) THE DY. CIT, CENTRAL CIRCLE, SHRADDHA BUILDING, SARAF COLONY, KHANAPUR ROAD, TILAKWADI, BELAGAVI VS. M. ABDUL ZAHID 310/A, SMSK PLAZA, HOSPET, KARNATAKA - 583 201 PAN/GIR NO. AAEPZ 4485 C ( APPELLANT ) : ( RESPONDENT ) APPELLANT BY : SHRI Y. V. RAVIRAJ RESPONDENT BY : SHRI SHRINIVAS NAYAK DATE OF HEARING : 16.11. 201 8 DATE OF PRONOUNCEMENT : 17.01 .2019 O R D E R PER SHAMIM YAHYA, A. M.: BY WAY OF THIS MISCELLANEOUS APPLICATION THE REVENUE SEEKS RECTIFICATION OF MISTAKE APP A RENT FROM RECORD IN THE ORDER OF THIS TRIBUNAL IN IT(SS)A NO.16 & 23/PAN./2017 VIDE ORDER DATED 22.12.2017. 2. THE GROUND RAISED IN THE MISCELLANEOUS APPLICATION READ AS UNDER: 1. THE ITAT VIDE ORDER IN IT{SS)A NO.16/PAN/2017 & IT{SS)A NO.23/PAN/2017 DATED 22.12.2017 FOR ASST. YEAR 2010 - 11 HAD ADJUDICATED THE APPEAL OF THE DEPARTMENT AS WELL AS THE ASSESSEE AGAINST THE ORDER OF THE CIT(A) IN ITA NO.230/CIT(A) - 2/PNJ/2014 - 15, DATED 16.05.2017. HOWEVER, THE CIT(A) VIDE ORDER IN RECTIFICATION 4/2017 - 18 DAT ED 01.02.2018 TO ITA NO.230/CLT(A) - 2/PNJ/2014 - 15 HAS WITHDRAWN THE ABOVE ORDER. THEREFORE, AS THE ORDER APPEALED AGAINST IN THE ITAT HAS BEEN WITHDRAWN, THE APPEAL BECOMES INFRUCTUOUS. HENCE, THE ORDER IN IT(SS)A NO.16/PAN/2017 & IT(SS)A N0.23/PAN/2017 DAT ED 22.12.2017 FOR ASST. YEAR 2010 - 11 MAY BE WITHDRAWN. 3. I N SUPPORT OF THE ABOVE GROUND RAISED FOR RECTIFICATION OF MISTAKE APPARENT FROM RECORD, THE R EVENUE HAS SUBMITTED THAT THE RE VENUE HAD INFORMED THE I TAT THAT A MISCELLANEOUS APPLICATION HAD BEEN F ILED BEFORE THE L D. CIT. HOWEVER , WE NOTE THAT NO 2 MA NO.14/PAN./2018 REFERENCE HAS BEEN GIVEN OF THE SAID LETTER , NOR THE SAID LETTER HAS BEEN FOUND IN THE RECORDS. IN THESE CIRCUMSTANCES , THE GROUND RAISED ITSELF IS MISPLACED INASMUCH AS IT HAS BEEN URGED THAT THE APPEAL AG AINST IN ITAT HAS BEEN WITHDRAWN. HENCE , IT HAS BEEN PLEADED THAT THE APPEAL HAS BE COME INFRUCTUOUS. WE NOTE THAT IN ABSENCE OF ANY EVIDENCE WHATSOEVER OF THE WITHDRAWAL OF THE APPEAL IN ITAT , IT CANNOT BE SAID THAT THERE WAS ANY MISTAKE APPA RENT FROM RECO RD IN THE ORDER OF THE ITAT. 4. IF AFTER THE PASSING OF THE ORDER OF THE ITAT , THE LD. CIT ( A ) HAS WITHDRAWN HIS ORDER , THE NECESSARY CONSEQUENCES HAVE TO BE GI VEN EFFECT AT THE LEVEL OF THE R EVENUE DEPARTMEN T. I N TH E S E CIRCUMSTANCE , IT CANNOT BE SAID THAT THERE IS A MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE ITAT. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISPOSED OFF AS ABOVE. O RDER PRONOUNCED BY LISTING THE RESULT ON THE NOTICE BOARD OF THE BENCH UNDER RULE 34(4) OF THE APPELLATE TRIBUNAL RULES, 1963. SD/ - RAM LAL NEGI JUDICIAL MEMBER SD/ - SHAMIM YAHYA ACCOUNTANT MEMBER DATED : 1 7 . 0 1 . 2 0 1 9 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, PANJI CITY CONCERNED; (5) THE DR, ITAT, PANJI ; (6) GUARD FILE . BY ORDER ROSHANI , SR. PS ( SR. P.S. / P.S. ) ITAT