Soni Kikabhai Narandas & Sons, Surat V. Assistant Commissioner of Income Tax, Navsari Circle, Navsari

MA 17/SRT/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2024 (ITAT-SURAT)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 03-03-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 07-12-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM Miscellaneous Application No.17/SRT/2021 (Arising out of ITA No.89/SRT/2018) (िनधाᭅरणवषᭅ / Assessment Year: (2014-15) (Virtual Court Hearing) Soni Kikabhai Narandas &Sons, Soniwad, Bilimora, Dist. Navsari-396321 Vs. Assistant Commissioner of Income-tax, Navsari Circle, Nr. Kaliawadi Bridge, Girid Road, Junathana, Navsari ̾थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAXFS 3673 G (Applicant) (Respondent) Assessee by :Shri Hiren R.Vepari, CA Respondent by :Ms. Anupama Singla – Sr.D.R सुनवाईकᳱ तारीख/ Date of Hearing : 04/03/2022 घोषणाकᳱ तारीख/Date of Pronouncement : 31/05/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: By way of this Miscellaneous Application (MA), the assessee has sought to point out that a mistake apparent from the record within the meaning of Section 254(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) has crept in the order of the Tribunal dated 25.08.2021 (in ITA No.89/SRT/2018 for assessment year 2014-15.) 2. The contention(s) raised by assessee in this Miscellaneous Application are that the order passed by Tribunal in assessee’s appeal in ITA No.89/SRT/2018 contains mistake apparent from record, as certain factual aspects and judgments cited by the assessee has not been considered in right perspective. Therefore, Ld. Counsel prays that order of the Tribunal dated 25.08.2021 may be recalled. Page | 2 MA No.17/SRT/2021 (a/o ITA No.89/SRT/2018 Soni Kikabhai Narandas & Sons. 3. On the other hand, Ld. Senior Departmental Representative (Sr.DR) for the Revenue submits that Tribunal has considered the entire facts and adjudicated the issue on merit in para-9 of the order. Therefore the order of Tribunal does not contain any mistake apparent from record and hence Tribunal order shall not be re-called. 4. We have heard both the parties and perused the materials available on record. We note that Tribunal has considered the entire facts of the assessee’s case, vide para 3 to 5 of the Tribunal order. Tribunal has considered the submissions of the Ld. Counsel for the assessee in para-7 of its order. Therefore, Tribunal has adjudicated the issue involved on merits, taking into account all the judgments relied by assessee. The Ld. CIT(A) also distinguished all the judgments relied on by the assessee. Such order passed by the Tribunal on merit should not be revised, therefore, we dismiss the Miscellaneous Application filed by assessee. The assessee is seeking review of the order dated 25.08.2021, which is beyond the scope of Application u./s 254(2). 5. In the result, Miscellaneous Application filed by the assessee is dismissed. Order pronounced on 31/05/2022 by placing the result on the Notice Board as per Rule 34(5) of the income-tax (Appellate Tribunal) Rule 1963. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat/ᳰदनांक/ Date: 31/05/2022 / Dkp outsourcing Sr.P.S Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr.CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat