SHORELINE HOTEL P.LTD, V. CIT I,

MA 149/MUM/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3489 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 07-07-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANDEEP DAHIYA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI R.C . SHARMA , ACCOUNTANT MEMBER AND SHRI SANJAY GARG , JUDICIAL MEMBER M. A NO. 149 /MUM./ 2015 ( ASSESSMENT YEAR : 20 11 12 ) M/S. SHORELINE HOTEL PVT. LTD. PROPRIETOR: M/S. MARINE PLAZA 29, MARI NE DRIVE, CHURCHGATE MUMBAI 400 020 PAN AABCS1380B .. APPELLANT V/S COMMISSIONER OF INCOME TAX CENTRAL I, MUMBAI 400 020 .... RESPONDENT ASSESSEE BY : SHRI BHUPENDRA SHAH REVENUE BY : SHRI SANDEEP DAHIYA DATE OF HEARING 07 .0 8 .2015 DATE OF PRONOUNCEMENT 07.08.2015 O R D E R PER SANJAY GARG, JUDICIAL MEMBER THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE APPLICANT/ASSESSEE UNDER SECTION 254(2) OF THE INCOME TAX ACT ALLEGING THAT THERE IS A MISTAKE APPARENT ON THE RECORD IN THE ORDER DATED 19.6.2015 PASSED IN ITA NO.964/M/2015. 2. RIVAL CONTENTIONS HAVE BEEN HEARD. 3. THE LD. AR OF THE APPLICANT READ BEFORE US THE ENTIRE ORDER DATED 19.6.2015 OF THIS TRIBUNAL, BUT COULD NOT POINT ANY M ISTAKE APPARENT FROM RECORD IN THE SAID ORDER. HE HOWEVER HAS CONTENDED THAT IN M/S. SHORELINE HOTEL PVT. LTD. 2 CERTAIN OTHER CASES CITED BY HIM, THE TRIBUNAL HAS ALLOWED RELIEF TO THE ASSESSEE, HENCE THE APPEAL OF THE ASSESSEE IN THIS CASE ALSO DESERVED TO BE ALLOWED. 4. WE HAVE CONS IDERED THE SUBMISSIONS OF THE LD. A.R. THE LD. A.R. IN THE GARB OF THE PRESENT APPLICATION UNDER SECTION 254 ALLEGING THAT THERE HAS CREPT A MISTAKE APPARENT ON RECORD, IN FACT, HAS TRIED TO AGITATE THE MATTER ON MERITS WHICH IS BEYOND THE PURVIEW OF THE P ROVISIONS OF SECTION 254 OF THE ACT. THE SCOPE OF PROVISIONS OF SECTION 254(2) IS VERY LIMITED AND THIS TRIBUNAL HAS GOT NO AUTHORITY TO RECALL OR REVIEW ITS ENTIRE ORDER PASSED ON MERITS OF THE CASE. IF THE ASSESSEE HAS ANY GRIEVANCE AGAINST THE IMPUGNE D ORDER, PROPER COURSE TO AGITATE THE SAME IS BY FILING AN APPEAL BEFORE THE NEXT APPELLATE AUTHORITY I.E. THE HONBLE HIGH COURT, BUT, NOT WITH THE PRESENT APPLICATION UNDER SECTION 254(2) OF THE ACT. THE TRIBUNAL, VIDE IMPUGNED ORDER, HAS NOT ONLY CONSID ERED THE SUBMISSIONS OF THE ASSESSEE BUT HAS GIVEN A CATEGORICAL FINDING ON ALL OF THE ISSUES WHICH WERE RAISED BEFORE THE TRIBUNAL BY THE LD. COUNSEL FOR THE ASSESSEE. THE HONBLE BOMBAY HIGH COURT IN THE CASE OF COMMISSIONER OF INCOME - TAX VS RAMESH ELEC TRIC AND TRADING CO. 1993 203 ITR 497 (BOM.), WHILE RELYING UPON THE DECISION OF THE HONBLE SUPREME COURT IN THE CASE OF T. S. BALARAM, ITO V. VOLKART BROTHERS [1971] 82 ITR 50 AND FURTHER RELYING UPON THE DECISIONS OF THE VARIOUS HIGH COURTS HAS CATEGORICALLY HELD THAT THE POWER OF RECTIFICATION UNDER SECTION 254(2) OF THE INCOME - TAX ACT CAN BE EXERCISED ONLY WHEN THE MISTAKE WHICH IS SOUGHT TO BE RECTIFIED IS AN OBVIOUS AND PATENT; MISTAKE WHICH IS AP PARENT FROM THE RECORD, AND NOT A MISTAKE WHICH REQUIRES TO BE ESTABLISHED BY ARGUMENTS AND A LONG DRAWN PROCESS OF REASONING ON POINTS ON WHICH THERE MAY CONCEIVABLY BE TWO OPINIONS. FAILURE BY THE TRIBUNAL TO CONSIDER AN ARGUMENT ADVANCED BY EITHER PARTY FOR ARRIVING AT A CONCLUSION IS NOT AN ERROR APPARENT ON THE RECORD, ALTHOUGH IT MAY M/S. SHORELINE HOTEL PVT. LTD. 3 BE AN ERROR OF JUDGMENT AND UNDER SUCH CIRCUMSTANCES THE TRIBUNAL HAS NO JURISDICTION UNDER SECTION 254(2) TO PASS THE SECOND ORDER. 6. IN VIEW OF OUR ABOVE OBSERVATION S AND THE LEGAL POSITION AS STATED ABOVE, WE DO NOT FIND ANY MERIT IN THIS APPLICATION AND THE SAME IS ACCORDINGLY HEREBY DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 07.08.2015 SD/ - R.C. SHARMA ACCOUNTANT MEMBER SD/ - SANJAY GARG JUDICIAL MEMBE R MUMBAI, DATED : 0 7. 0 9.2015 COPY OF THE ORDER FORWARDED TO : (1) THE ASSESSEE; (2) THE REVENUE; (3) THE CIT(A); (4) THE CIT, MUMBAI CITY CONCERNED; (5) THE DR, ITAT, MUMBAI; (6) GUARD FILE . TRUE COPY BY ORDER PRADEEP J. CHOWDHURY SR. PRIVATE SECRETARY (DY./ASSTT. REGISTRAR) ITAT, MUMBAI