M/s. Nilgiri Engineering Co-Operative Society Ltd., Balasore V. ITO, Ward-1, Balasore

MA 17/CTK/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3895 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 10 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 06-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.17/CTK/2020 (Arising out of IT A No.377/CT K/2018) (नििाारण वषा / AY. :2014-2015) Nilgiri Engineering Co.- operative Society Limited, At-Raj Nilgiri, Nilgiri Main Road, Nilgiri, Dist-Balasore Vs ITO, Ward-1, Balasore PAN No. : AAAN 0926 D (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri K.K.Bal, AR िाजस्व की ओर से /Revenue by : Shri J.K.Lenka, Sr. DR स ु नवाई की तािीख / Date of Hearing : 17/06/2022 घोषणा की तािीख/Date of Pronouncement : 17/06/2022 आदेश / O R D E R Per Arun Khodpia, AM: This miscellaneous application is filed by the assessee against the order of the Tribunal in ITA No.377/CTK/2018, dated 29.01.2020. 2. It was submitted by the ld. AR that there are three mistakes apparent in the order of the Tribunal. It was his submission that in para 7, it has been mentioned that the AR supported the order of the CIT(A) and also filed written submission. It was submitted that the written submission which has been extracted are not of the assessee. It was the submission that the written submission as extracted in the order of the Tribunal in para 7 were that of the revenue. It was thus submitted that second mistake is with regard to non-adjudication of cross objection filed by the MA No.17/CTK/2020 2 assessee. And, third mistake is in regard to non-consideration of decision of the Hon’ble Supreme Court cited by the ld. AR. 3. In reply, ld. DR submitted that it is an admitted fact that the written submission extracted in the order of the Tribunal is that of the revenue. It was further submitted that the said wrong extraction of the written submission does not affect the outcome of the order of the Tribunal. It was his submission that the cross objection of the assessee has been disposed off in the order. 4. We have considered rival submissions. 5. As rightly pointed out by the ld. AR that there is a mistake apparent in the order of the Tribunal in para 7 insofar as the written submission extracted are that of the written submission of the ld. DR. Consequently, first two lines in para 7 at page 5 of the order are corrected and shall be read as under :- “7. On the other hand, ld. AR supported the order of CIT(A) and ld. DR has filed written submission to substantiate his claim as under :-” 6. In regard to adjudication of cross objection, a perusal of the order of the Tribunal shows that the cross objection has been disposed off. This clearly shows that the cross objection has also been considered and adjudicated upon. 7. Coming to the third issue of non consideration of the decision of Hon’ble Supreme Court relied upon by the ld. AR, there is nothing on record to show that the said decision of the Hon’ble Supreme Court has been brought to the attention of the Tribunal. This being so, the MA No.17/CTK/2020 3 miscellaneous application filed by the assessee is partly allowed to the extent as indicated above. 8. In the result, miscellaneous application filed by the assessee is partly allowed. Order pronounced and dictated in the open court on 17/06/2022. Sd/- (GEORGE MATHAN) Sd/- (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 17/06/2022 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. अऩीलाथी / The Appellant- Nilgiri Engineering Co.-operative Society Limited, At-Raj Nilgiri, Nilgiri Main Road, Nilgiri, Dist-Balasore 2. प्रत्यथी / The Respondent- ITO, Ward-1, Balasore 3. आयकि आय ु क्त(अऩील) / The CIT(A), 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//