Smt. Momtaz Begum, Shillong V. Income Tax Officer, Ward-2, Shillong

MA 15/GTY/2018

AI Insights

This case involves a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, filed by Smt. Momtaz Begum against the order of the Income Tax Appellate Tribunal in ITA No.395/Gau/2013. The application sought to address issues discussed in the assessment order by the Income Tax Officer, Ward-2, Shillong, concerning the assessment year 2007-08. The Tribunal had previously dismissed the grounds raised in the Cross Objection and confirmed the order of the CIT(A). The assessee's application did not identify any specific errors in the Tribunal's earlier decision but requested a sympathetic re-examination of the facts. The Departmental Representative supported the original Tribunal's decision, leading to the dismissal of the application.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 122283 (ITAT-GUWAHATI)
• Duration Of Justice: 4 year(s) 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-10-2022
• Assessment Year: 2007-2008
• Appeal Filed On: 23-08-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 69B; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, GAUHATI (VIRTUAL HEARING AT KOLKATA) डॉ. मनीष बोरड, लेखा सद᭭य एवं ŵी संजय सरमा, Ɋाियक सद˟ के समᭃ Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member M.A. No. 15/Gau/2018 In I.T.A. No.395/Gau/2013 Assessment Year: 2007-08 Smt. Momtaz Begum, Shillong ...................... Applicant (PAN: AGOPB0722C) Vs. Income Tax Officer, Ward-2, Shillong ................. Respondent Appearances by: Shri Nirmal Singh Dugar, ITP, appeared for Applicant. Shri N. T. Sherpa, JCIT appeared for Revenue. Date of concluding the hearing : 17.10.2022 Date of pronouncing the order : 08.12.2022 ORDER Per Manish Borad, Accountant Member: This Misc. Application u/s. 254(2) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) has been filed against the order of this Tribunal in ITA No.395/Gau/2013 dated 16.02.2018. MA No. 15/Gau/2018 In I.T.A. No. 395/Gau/2013 A Y: 2007-08, Smt. Momtaz Begum Page 2 of 3 2. A detailed Misc. Application has been filed by the assessee referring to the discussions made by the AO in para 3 of the assessment order, extracted the provisions of section 69B and section 44F of the Act. Further discussions have been made regarding the explanations filed before the AO as well as Ld. CIT(A) and at the end of the application without specifically pointing out any apparent error in the order of the Tribunal submitted that the decision of this Tribunal dismissing the grounds raised in Cross Objection and confirming the order of Ld. CIT(A) is required to be re-examined more sympathetically. 3. On the other hand, the Ld. DR supported the order of this Tribunal. 4. `We have heard rival contentions and perused the record placed before us. Provisions of section 254(2) of the Act provides that the Tribunal may, at any time within six months from the end of the month in which the order was passed (substituted for four years from the date of order by the Finance Act, 2016 w.e.f. 01.06.2016) with a view to rectifying any mistake apparent from the record, amend any order passed by it u/s. 254(1) of the Act shall make such amendment if the mistake is brought to its notice by the assessee or the AO. By examining the contents of the Misc. Application in the light of the provisions of section 254(2) of the Act, we find that the assessee has not pointed out any mistake apparent in the impugned order and has only prayed for re-examination of the facts of the case, which in our considered view is not allowable in terms of the provisions of section 254(2) of the Act since the Tribunal has no power to review its own order. Thus, we find no merit in this Misc. Application filed by the assessee. MA No. 15/Gau/2018 In I.T.A. No. 395/Gau/2013 A Y: 2007-08, Smt. Momtaz Begum Page 3 of 3 5. In the result, the Misc. Application of the assessee is dismissed as per terms indicated hereinabove. Order is pronounced in the open court on 08.12. 2022 Sd/- Sd/- d/- [Sonjoy Sarma] [Manish Borad] Judicial Member Accountant Member Dated: 08.12.2022 J.D. Sr. PS. Copy of the order forwarded to: 1. Appellant – Smt. Momtaz Begum, Shoe Plus, G.S. Road, Police Bazar, Shillong-793001, Meghalaya 2. Respondent – ITO, Ward-2, Aaykar Bhawan, M. G. Road, Shillong-793001, Meghalaya. 3. CIT(A)-. 4. CIT- 5. Departmental Representative 6. Guard File. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata