M/s. Marshaghai Supply Agencies, , Kendrapara V. ITO, Kendra Para Ward, Kendrapara

MA 19/CTK/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3899 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 10 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 10-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S.N.SAHOO SOMANATH SAHOO

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.19/CTK/2020 (Arising out of IT A No.235/CT K/2019) (नििाारण वषा / AY. :2010-2011) M/s Marshaghai Supply Agencies At/Po : Marshaghai, Dist : Kendrapara-754213 Vs ITO, Kendrapara Ward, Paradeep PAN No. : AAFFM 2220 F (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri S.N.Sahoo / Somanath Sahoo,ARs िा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 George Mathan, JM: This miscellaneous application is filed by the assessee against the order of the Tribunal in ITA No.235/CTK/2019, dated 08.06.2020. 2. It was submitted by the ld. AR that the issue in this appeal was in regard to the cost of a car, part of the cost of which is said to have been paid by the principal company whose products the assessee is dealing with. It was his submission that the Tribunal has not considered the facts and has dismissed the assessee’s appeal. Ld. AR has referred to lot of case laws in the miscellaneous application. It was his submission that the order of the Tribunal is liable to be recalled. 3. In reply, ld. DR submitted that the assessee has not pointed out any specific mistake apparent from the order of the Tribunal. It was his MA No.19/CTK/2020 2 submission that the assessee has also not pointed out any paragraphs in the order of the Tribunal which has a mistake. 4. We have considered rival submissions. 5. On perusal of the miscellaneous application filed by the assessee shows that it contains a catena of case laws. However, it is mentioned in para 2 of the miscellaneous application that the Tribunal has not adjudicated the issue that the AO and CIT(A) have travelled beyond the jurisdiction that the order u/s.263 of the Act has been passed. Consequently, what is before the Tribunal was the factual issue of the cost of car. The issue of the authorities below going beyond the jurisdiction is not before the Tribunal and consequently it cannot be said to be a mistake apparent in the order of the Tribunal. This being so, as no specific error has been pointed out by the assessee in the order dated 08.06.2020 passed by the Tribunal in ITA No.235/CTK/2019, therefore, the miscellaneous application filed by the assessee stands dismissed. 6. In the result, miscellaneous application filed by the assessee is dismissed. Order pronounced and dictated in the open court on 17/06/2022. Sd/- (ARUN KHODPIA) Sd/- (GEORGE MATHAN) ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 17/06/2022 Prakash Kumar Mishra, Sr.P.S. MA No.19/CTK/2020 3 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- M/s Marshaghai Supply Agencies At/Po : Marshaghai, Dist : Kendrapara-754213 2. प्रत्यथी / The Respondent- ITO, Kendrapara Ward, Paradeep 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//