ITO, Coimbatore V. M.Ramalingam, Coimbatore

MA 15/CHNY/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4450 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 22-02-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A V SREEKANTH
• Keywords: Rectification of order
• Section: 148; 54

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A B ENCH, CHENNAI . . . , . , % BEFORE SHRI N.R.S.GANESAN, JUDICIAL MEMBER AND SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.15/MDS/2016 ( ./ IN I.T.A.NO.2229/MDS/2014 ( / ASSESSMENT YEAR : 2009-10 ) THE INCOME TAX OFFICER, NON-CORPORATE WARD-2(2), COIMBATORE-641 018. VS MR. M.RAMALINGAM, 110, OOR GOUNDER THOTTAM, VELAPPA NAIKEN PALAYAM CHINNAVEDAMPATTI COIMBATORE-641 006. PAN:ANLPR8229C (PETITIONER) ( /RESPONDENT) APPLICANT BY : MR. A.V.SREEKANTH, JCIT /RESPONDENT BY : NONE /DATE OF HEARING : 1 ST JULY, 2016 /DATE OF PRONOUNCEMENT : 1 ST JULY, 2016 / O R D E R PER A. MOHAN ALANKAMONY, AM: THE MISCELLANEOUS PETITION IS FILED BY THE REVENUE PRAYING FOR RECTIFICATION OF MISTAKE BY RECALLING T HE ORDER OF THE TRIBUNAL PASSED IN ITA NO.2220/MDS/2014 & C.O. NO.117/MDS/2014 DATED 21.08.2015. 2. BEFORE US, THE LEARNED DEPARTMENTAL REPRESENTATI VE SUBMITTED THAT THE TRIBUNAL IN ITS ORDER HAS COMMIT TED THE FOLLOWING MISTAKES:- I) THE ISSUE WITH RESPECT TO TAXABILITY OF CAPITAL GAIN IN THE HANDS OF THE ASSESSEES HUF AND NOT IN THE HAND S OF THE ASSESSEE WAS RAISED BEFORE THE TRIBUNAL FOR THE 2 MP NO.15/MDS/2016 FIRST TIME AND THEREFORE THE TRIBUNAL WAS NOT RIGHT IN ADJUDICATING THE ISSUE. MOREOVER, THE ASSESSEE HIMS ELF HAD ADMITTED THE CAPITAL GAIN IN HIS OWN HANDS IN T HE RETURN OF INCOME IN RESPONSE TO NOTICE UNDER SECTIO N 148 OF THE ACT. II) THE ISSUE WITH RESPECT TO DEDUCTION UNDER SECTI ON 54 OF THE ACT HAS BEEN ADMITTED BY THE ASSESSEE TO BE INCORRECT WHICH HAS BEEN REMITTED BACK BY THE TRIBU NAL TO THE FILE OF THE LEARNED ASSESSING OFFICER TO DEC IDE THE MATTER AFRESH AND PASS ORDERS AS PER THE DIRECTION OF THE TRIBUNAL. III) THE ISSUE WITH REGARD TO UNEXPLAINED PAYMEN T OF RS.1.00 CRORE MADE BY THE ASSESSEE FOR PURCHASE OF THE LAND WHICH HAS BEEN DELETED BY THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) AND CONFIRMED BY THE TRIBUNAL BY NON-APPRECIATION OF FACTS. 3. THOUGH THE LEARNED AUTHORIZED REPRESENTATIVE DID NOT APPEAR BEFORE US AT THE TIME OF HEARING, AT THE O UTSET, WE FIND THE MISCELLANEOUS PETITION FILED BY THE REVENU E IS DEVOID OF MERITS. FROM THE ABOVE, IT IS EVIDENT THAT THE REVENUE IS AGGRIEVED BY THE ORDER OF THE TRIBUNAL WHICH IS PAS SED ON 3 MP NO.15/MDS/2016 MERITS AFTER CONSIDERING THE MATERIALS ON RECORD. THE TRIBUNAL HAS ONLY POWERS TO RECTIFY THE MISTAKES AP PARENT ON RECORD WHICH MEANS THE MISTAKE HAS TO BE EITHER CLE RICAL OR GRAMMATICAL OR ARITHMETICAL OR OF LIKE NATURE WHICH CAN BE DETECTED ON THE FACE OF THE ORDER WITHOUT REARGUING THE MATTER OR REAPPRAISAL OF THE FACTS AS APPEARING FROM THE R ECORDS. THE MISTAKES CITED BY THE REVENUE IN THIS MISCELLAN EOUS PETITION ARE NOT IN THE LIKE NATURE AS DISCUSSED HE REIN ABOVE. THEREFORE, THIS MISCELLANEOUS PETITION FILED BY THE REVENUE DOES NOT HAVE ANY LEGS TO STANDS. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 1 ST JULY, 2016 SD/- SD/- ( . . . ) ( . ) (N.R.S.GANESAN) ( A.MOHAN A LANKAMONY ) # % / JUDICIAL MEMBER % / ACCOUNTANT MEMBER # /CHENNAI, ( /DATED THE 1 ST JULY, 2016 SOMU *+ ,+ /COPY TO: 1. APPELLANT 2. RESPONDENT 3. - () /CIT(A) 4. - /CIT 5. + 1 /DR 6. /GF .