Shivshakti Consultancy Pvt. Ltd., Ahmedabad V. The ACIT, Central Circle-1(4), Ahmedabad

MA 160/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3364 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-09-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 04-09-2015
• Assessment Year: misc
• Appeal Filed On: 30-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P M PATEL
• Assessee Lawyers: D C MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, A HMEDABAD (BEFORE SHRI S.K. YADAV, J.M. & SHRI ANIL CHATURVED I, A.M.) M. A. NO. 160/AHD/2014 (IN IT(SS)A N O. 107/AHD/2005) (BLOCK PERIOD: 1/4/1995 TO 31/03/2001 & 1/4/2001TO 13/12/2001) SHIVSHAKTI CONSULTANCY PVT. LTD. 10, SULAY APARTMENT, OPP. VAIBHAV BUNGALOWS, NEAR SUN & STEP CLUB, THALTEJ, AHMEDABAD V/S ASST. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4), AHMEDABAD (APPELLANT) (RESPONDENT) PAN: AACCS 6240B APPELLANT BY : SHRI D.C. MISHRA, SR. D.R. RESPONDENT BY : SHRI P.M. PATEL, A.R. ( )/ ORDER DATE OF HEARING : 04-09-2015 DATE OF PRONOUNCEMENT : 04 -09-2015 PER ANIL CHATURVEDI, ACCOUNTANT MEMBER 1. THE PRESENT M.A. IS FILED BY THE ASSESSEE AGAINST T HE ORDER OF TRIBUNAL DATED 26.02.2014 IN RESPECT OF APPEAL IN IT(SS)A NO. 107/ AHD/2005 FOR BLOCK PERIOD 1.04.1995 TO 31.03.2001 & 1.04.2001 TO 13.12 .2001. 2. IN THE MISCELLANEOUS APPLICATION, THE ASSESSEE HAS INTERALIA SUBMITTED THAT WHILE DECIDING THE APPEAL, THE HONBLE TRIBUNAL HAS ONLY DECIDED THE 1 ST OF THE CONCISED GROUNDS AND HAS NOT ADJUDICATED GROUND NO. 2 TO 5 AND THEREFORE M.A NO. 160/A/14 (IN IT(SS)A NO 107/A/2005) B.P. 1/4/95 TO 31/3/01& 1/4/ 01TO 13/12/01 2 TO THE EXTENT OF NON-ADJUDICATION OF THOSE GROUNDS, THERE IS MISTAKE APPARENT FROM RECORD IN TERMS OF SECTION 254(2) OF THE ACT A ND THEREFORE THE ORDER BE RECALLED TO ADJUDICATE THE GROUNDS AND THE M.A. BE ALLOWED. 3. THE LD. D.R. ON THE OTHER HAND SUBMITTED THAT THE O THER GROUNDS RAISED BY THE ASSESSEE HAVE CONNECTION WITH THE SO CALLED AGREEME NT THAT THE ASSESSEE HAS ENTERED WITH THE SOCIETY AND SINCE THAT AGREEMENT W AS NOT PRODUCED BEFORE A.O AND LD. CIT(A), THE HONBLE ITAT WHILE DECIDING THE GROUND NO. 1 HAS REMITTED THE MATTER BACK TO THE FILE OF A.O TO DECI DE AS PER THE DIRECTIONS CONTAINED THEREIN AND THEREFORE THE ASSESSEE SHOULD HAVE NO GRIEVANCE BECAUSE THE MATTER WILL BE LOOKED INTO BY A.O. HE T HEREFORE SUBMITTED THAT THERE IS NO ERROR IN THE ORDER OF HONBLE ITAT AND THEREFORE THE M.A. OF ASSESSEE BE DISMISSED. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND FORCE IN THE ARGUMENT OF LD. D.R. THAT THE IMP UGNED ADDITIONS HAVE CONNECTION WITH THE AGREEMENT THAT THE ASSESSEE HAS ENTERED INTO WITH THE SOCIETY AND WHEN THE MATTER HAS BEEN REMITTED TO A. O, THE SAME WOULD BE CONSIDERED BY HIM. FURTHER, IT IS A SETTLED LAW THAT THE POWER OF RECT IFICATION UNDER SECTION 254(2) OF THE INCOME-TAX ACT CAN BE E XERCISED ONLY WHEN THE MISTAKE WHICH IS SOUGHT TO BE RECTIFIED IS AN OBVIO US AND PATENT MISTAKE WHICH IS APPARENT FROM THE RECORD, AND NOT A MISTAK E WHICH REQUIRES TO BE ESTABLISHED BY ARGUMENTS AND A LONG DRAWN PROCESS O F REASONING ON POINTS ON WHICH THERE MAY CONCEIVABLY BE TWO OPINIONS. FUR THER, THE TRIBUNAL CANNOT, IN EXERCISE OF ITS POWER OF RECTIFICATION, LOOK INTO SOME OTHER CIRCUMSTANCES WHICH WOULD SUPPORT OR NOT SUPPORT IT S CONCLUSION SO ARRIVED M.A NO. 160/A/14 (IN IT(SS)A NO 107/A/2005) B.P. 1/4/95 TO 31/3/01& 1/4/ 01TO 13/12/01 3 AT. THE MISTAKE WHICH THE TRIBUNAL IS ENTITLED TO C ORRECT IS NOT AN ERROR OF JUDGMENT BUT A MISTAKE WHICH IS APPARENT FROM THE R ECORD ITSELF. IN THE PRESENT CASE, NO SUCH MISTAKE WAS APPARENT FROM THE RECORD. FURTHER, THE TRIBUNAL HAS NO POWER TO REVIEW ITS OWN ORDER AS HE LD BY HONBLE BOMBAY HIGH COURT IN THE CASE OF RAMESH ELECTRIC & TRADING CO. (1993) 203 ITR 497 (BOM). IN VIEW OF THE AFORESAID FACTS, WE ARE OF THE VIEW THAT SINCE THE ASSESSEE HAS FAILED TO POINT OUT ANY MISTAKE APPARE NT FROM RECORD IN THE ORDER, WE ARE NOT INCLINED TO RECALL THE ORDER OF T HE CO-ORDINATE BENCH IN IT(SS)A. NO. 107/A/2005 ORDER DATED 26.02.2014, THU S THE MISCELLANEOUS APPLICATION BEARING NO. 160/A/2014 IS HEREBY DISMIS SED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON 04 - 09 - 201 5. SD/- SD/- (S.K. YADAV) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHM EDABAD