Udit Prasad Babu, Sambalpur V. Pr.CIT, Sambalpur

MA 16/CTK/2019

AI Insights

The case involves a miscellaneous application by the assessee, Udit Prasad Babu, against the order of the Income Tax Appellate Tribunal, Cuttack, which was passed on 31.07.2019 concerning the assessment year 2010-2011. The application was based on the claim that the Tribunal had not appreciated the complete verification done by the Assessing Officer (AO) and had wrongly upheld the order passed under section 263 of the Income Tax Act. The assessee's representative failed to point out any specific mistake in the Tribunal's earlier order, leading to the dismissal of the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 127129 (ITAT-CUTTACK)
• Duration Of Justice: 3 year(s) 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-03-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 31-10-2019
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Miscellaneous Application No.16/CT K/2 019 ( Ar i s i n g o u t o f I T A N o .239/ C T K / 2 015) (नििाारण वषा / Asses s m ent Year :2010-2011) Udit Prasad Babu, New Colony, Budharaja, Sambalpur Vs. Pr. CIT, Sambalpur स्थायी ऱेखा सं./PAN No. : AAYPB 0331 K (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधाजररती की ओर से /Assessee by : Shri B.R. Panda, Advocate राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr.DR स ु नवाई की तारीख / Date of Hearing : 31/03/2023 घोषणा की तारीख/Date of Pronouncement : 31/03/2023 आदेश / O R D E R Per Bench : This miscellaneous application filed by the assessee is arising out of the order dated 31.07.2019, passed by this Tribunal in ITA No.239/CTK/2015 for the assessment year 2010-2011. 2. It was submitted by the ld. AR that the Tribunal has not appreciated the fact that the AO has done verification in its entirety. It was the submission that the Tribunal has wrongly upheld the order passed u/s.263 of the Act. It was the submission that this is a mistake which has crept to the order of the Tribunal. When a specific question was put to the ld. AR as to what is the mistake apparent from the record, which requires the Tribunal to re-consider its order u/s.254(2) of the Act, the ld. AR has not been able to point out any specific mistake in the order of the Tribunal. M.A No.16/CTK/2019 2 3. Ld. Sr. DR has submitted that there is no mistake in the order of the Tribunal which requires the order to be recalled. 4. We have considered the rival submissions. The assessee is unable to point any specific mistake apparent from the record in respect of the order of the Tribunal. Thus, the miscellaneous application filed by the assessee is dismissed. 5. In the result, miscellaneous application of the assessee is dismissed. Order dictated and pronounced in the open court on 31/03/2023. Sd/- (अरुण खोड़पऩया) (ARUN KHODPIA) Sd/- (जाजज माथन) (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनांक Dated 31/03/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Udit Prasad Babu, New Colony, Budharaja, Sambalpur 2. प्रत्यथी / The Respondent- Pr. CIT, Sambalpur 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. पवभागीय प्रयतयनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ज पाईऱ / Guard file. सत्यापऩत प्रयत //True Copy//