PARADIGM GEOPHYSICAL (INDIA) PRIVATE LIMITED, NAVI MUMBAI V. DEPUTY COMMISSIONER OF INCOME TAX 9(2), MUMBAI

MA 141/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6316 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 10-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN KUMAR
• Assessee Lawyers: MAYUR KISNADWALAAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH C, MUM BAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER M.A. NO. 141/MUM/2017 IN ITA NO.6444/MUM/2014 A Y : 2008-09 M/S PARADIGM GEOPHYSICAL INDIA PVT. LTD., 614, B-WING RUPA SOLITIRE, SECTOR NO.1, MILLENNIUM BUSINESS PARK, THANE BALLAPUR ROAD, MAHAPE, NAVI MUMBAI-400710 PAN: AACCP8903C VS. DCIT 9(2), ROOM NO. 218, SECOND FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020. (APPELLANT) (RESPONDENT) ASSESSEE BY : MR. MAYUR KISNADWALA(AR) REVENUE BY : MR. SUMAN KUMAR (DR) DAT E OF HEARING : 19.01.2018 DATE OF ORDER : 19.02.2018 ORDER UNDER SECTION 254(2) OF INCOME-TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION (MA) IS DIRECTED BY ASSESSEE FOR RECTIFICATIONS OF MISTAKE IN ORDER DATED 23.11.2016 IN ITA NO. 6444/MUM/2014 FOR AY 2008-09. IN SUM AND SUBSTANCE, THE APPLICANT/ASSESSEE IN ITS MISCELLANEOUS APPLICATION HAS CONTENDED THAT THE DOCUMENTS AND THE SUBMISSION MADE BY REPRESENTATIVE OF ASSESSEE HAS NOT BEEN CONSIDERED WHILE PASSING THE ORDER ON 23.11.20 16. 2. WE HAVE HEARD THE LD. AR OF THE ASSESSEE AND LD. DR FOR THE REVENUE. THE LD. AR OF THE ASSESSEE ARGUED ON THE SIMILAR LI NE AS CONTENDED IN THE MA 141/M/17- M/S PARADIGM GEO PHYSICAL INDIA PVT. LTD. 2 MISCELLANEOUS APPLICATION. THE LD. AR SUBMITS THAT NOT DISCUSSING ALL THE DOCUMENTS IN THE ORDER IS MISTAKE APPARENT ON RECOR D. THE LD. AR PRAYED FOR RECTIFICATION UNDER SECTION 254 TO RECALL THE O RDER AND OPPORTUNITY OF FRESH HEARING BE GIVEN. 3. ON THE CONTRARY, THE LD. DR FOR THE REVENUE SUBMITS THAT THERE IS NO ERROR APPARENT IN THE ORDER PASSED BY THE TRIBUNAL. IT IS NOT NECESSARY FOR THE TRIBUNAL TO DISCUSS EACH AND EVERY PIECE OF PAPER O R DOCUMENT WHILE DECIDING THE GROUNDS OF APPEAL. THE TRIBUNAL HAS CO NSIDERED ALL THE SUBMISSION AND THE DOCUMENT RELIED BY THE ASSESSEE. THE SCOPE OF APPLICATION FOR RECTIFICATION IS LIMITED. THE TRIBU NAL IS ENTITLED TO RECTIFY THE MISTAKES WHICH ARE APPARENT ON RECORD AND NOT T O APPRECIATE THE EVIDENCE AFRESH. THE LD. DR SUBMITS THAT THE TRIBUN AL HAS TAKEN VIEW WHILE ADJUDICATING ISSUE AND THE SAME CANNOT BE REV IEWED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSION OF THE PART IES AND HAVE GONE THROUGH THE ORDER PASSED ON 23.11.2016. THE PERUSAL OF ORDER REVEALS THAT ORDER WAS PASSED AFTER CONSIDERING ALL FACTUAL AND LEGAL SUBMISSION URGED BY LD. AR OF THE ASSESSEE. WE ARE IN AGREEMENT WITH THE SUBMISSION OF LD. AR OF THE ASSESSEE THAT IT IS NOT NECESSARY FOR THE TRIBUNAL TO DISCUSS EACH AND EVERY PIECE OF PAPER OR DOCUMENT WHILE DECIDING THE GROUNDS OF APPEAL. THE POWERS GRANTED TO THE TRIBUNAL U/S 254( 2) IS RESTRICTED TO RECTIFYING THE MISTAKE APPARENT FROM THE ORDER. IT CANNOT REVIEW ITS ORDER UNDER THE GARB OF RECTIFICATION APPLICATION U/S 254 (2) OF THE ACT. HENCE, MA 141/M/17- M/S PARADIGM GEO PHYSICAL INDIA PVT. LTD. 3 WE ARE OF THE VIEW THAT THE TRIBUNAL IS NOT ENTITLE D TO APPRECIATE THE MATERIAL ON RECORD WHILE DECIDING THE MISCELLANEOUS APPLICATION. THE LD. DR CONTENDED THAT THE TRIBUNAL HAS TAKEN VIEW WHILE ADJUDICATING ISSUE AND THE SAME CANNOT BE REVIEWED. WE FIND MERIT IN T HE SUBMISSION OF LD. DR. ACCORDINGLY, WE ARE OF THE VIEW THAT THERE IS N O MISTAKE APPARENT FROM THE RECORD WITHIN THE SCOPE OF ARTICLE 254(2) OF THE ACT. HENCE, WE DO NOT FIND ANY MERIT IN THE APPLICATION FILED BY T HE ASSESSEE AND THE SAME IS DISMISSED. 5. IN THE RESULT, MA FILED BY THE ASSESSEE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 19 TH DAY OF FEBRUARY 2018. SD/- SD/- (R.C. SHARMA) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED 19/02 /2018 S.K.PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / (ASSTT.REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. !'# / GUARD FILE. //TRUE COPY/