Shri Samir Kishor Parikh, Ahmedabad V. A.C.I.T.,(osd), Ahmedabad

MA 196/AHD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2661 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 16-01-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 24-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MK SINGH
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER SHRI SAMIR KISHOR PARIKH PROP. OF M/S. SHREE KRISHNA INDUSTRIES, 46, MITHILA SOCIETY, NR. SHREYAS CROSSING, AMBAWADI, AHMEDABAD- 380015 PAN: AFVPP7637L (APPELLANT) VS THE ASSTT. CIT (OSD), CIRCLE 10 AHMEDABAD (RESPONDENT) ASSESSEE BY: SHRI SUNIL TALATI, A.R. REVENUE BY: SHRI M.K. SINGH, SR. D.R. DATE OF HEARING : 16-01-2015 DATE OF PRONOUNCEMENT : 23-01-2 015 / ORDER PER : N.S. SAINI, ACCOUNTANT MEMBER:- THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSE SSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 19-08-2014 PASSED IN IT A NO. 1697/AHD/2012 IN ASSESSMENT YEAR 2008-09. M.A. NO.196/AHD/2014 (ARISING OUT OF ITA NO. 1697/AHD/2012) ASSESSMENT YEAR 2008-09 M.A NO. 196/AHD/2014 A.Y. 2008-09 PAGE NO SAMIR KISHOR PARIKH PROP. SHREE KRISHNA INDUSTRIES VS. ACIT(OSD) 2 2. IN THE MISCELLANEOUS PETITION THE ASSESSEE HAS S TATED AS UNDER:- 5. FURTHER YOUR APPLICANT MOST RESPECTFULLY SUBMI TS THAT THE HON'BLE ITAT HAS PASSED AN ORDER DATED 19/08/2014 IN MY CAS E, SET A SIDE THE ORDERS OF THE LOWER AUTHORITIES AND REMAND THE MATTER BACK TO THE FILE OF CIT(A) FOR ADJUDICATION AFRESH IN THE L IGHT OF THE ORDER OF CESTAT. THUS WHEN THE ORDERS OF BOTH THE LOWER AUTH ORITIES SET ASIDE I.E. OF A.O. AS WELL AS CIT(A), THE ORDERS PA SSED BY OF THESE LOWER AUTHORITIES ARE NO MORE IN EFFECT AND THUS TH E RECOVERY OF OUT STANDING DEMAND CAN NOT BE MADE ON THE BASIS OF SUC H ORDERS, AS THERE CAN NOT BE ANY OUTSTANDING DEMAND IN RESPECT OF SUCH ORDERS WHICH HAVE ALREADY BEEN SET ASIDE BY HIGHER AUTHORI TIES. UNFORTUNATELY THE DEPARTMENT IS STILL ASKING FOR TH E RECOVERY OF DEMAND IN SPITE OF GIVING REFUND OF DEMAND ALREADY PAID IN THIS CASE OF RS. 27,43,445/-, AS THEY ARE NOT SURE AS TO ORDE R OF A.O. ALSO STANDS SET ASIDE OR NOT. 6. IN VIEW OF THE ABOVE SUBMISSION, YOUR APPELLANT RESPECTFULLY SUBMITS THAT THE ORDER PASSED BY THE HON'BLE TRIBUN AL IN ITA NO. 1697/A/2012 MAY BE RECALLED AND RECTIFIED THROWING LIGHT ON THE WORDS USED AS ORDERS OF THE LOWER AUTHORITIES AND REMAND THE MATTER BACK TO THE FILE OF CIT(A) FOR ADJUDICATION AFRESH IN THE LIGHT OF THE ORDER OF CESTAT AND CLARIFY THE SAME WITH REGARD TO THE VALIDITY & EXISTENCE OF THE ORDERS PASSED BY THE LO WER AUTHORITIES EARLIER. YOUR APPELLANT PRAYS YOUR HONOUR TO REMAND BACK THE MATTER TO THE FILE OF A.O. INSTEAD OF CIT(A) BY THIS MISCE LLANEOUS APPLICATION. 7. THE APPLICANT RESPECTFULLY SUBMITS THAT SUCH A RECTIFICATION ORDER BY RECALLING THE EARLIER ORDER WILL NOT AT ALL AMOU NT TO REVIEW OF ITS OWN ORDER BY ITAT, BUT WILL BE REQUIRED TO BE RECTI FIED AS STATED IN PARA-6 ABOVE. 3. THE AR OF THE ASSESSEE SUBMITTED THAT THE DEPART MENT IS PRESSING FOR PAYMENT OF THE DEMAND, THEREFORE, THE MATTER SH OULD BE REMANDED BACK TO THE FILE OF AO INSTEAD TO THE FILE OF CIT(A ). 4. ON THE OTHER HAND, THE LD. DR SUBMITTED THAT THE AR OF THE ASSESSEE IN THE MA AS WELL AS DURING THE COURSE OF THE HEARING HAS NOT M.A NO. 196/AHD/2014 A.Y. 2008-09 PAGE NO SAMIR KISHOR PARIKH PROP. SHREE KRISHNA INDUSTRIES VS. ACIT(OSD) 3 BEEN ABLE TO POINT OUT ANY MISTAKE IN THE ORDER OF THE TRIBUNAL WHICH NEEDS RECTIFICATION AND HENCE THE MA SHOULD BE DISMISSED. 5. WE FIND THAT NO SPECIFIC MISTAKE IN THE ORDER OF THE TRIBUNAL WAS POINTED OUT IN THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. THE ONLY APPREHENSION OF THE ASSESSEE IS THAT EVEN WITH OUT PASSING OF THE FRESH ORDER BY THE CIT(A) IN PURSUANCE TO THE REMAN D MADE BY THE TRIBUNAL TO THE CIT(A) THE DEPARTMENT MAY INSIST FOR PAYMENT OF SOME TAX BY THE ASSESSEEE. EVEN THAT BE THE CASE, THE ASSESSEE IS AT LIBERTY TO TAKE APPROPRIATE REMEDIAL MEASURES BEFORE THE APPROPRIAT E AUTHORITY AND FOR THIS ORDER OF THE TRIBUNAL CANNOT BE RECALLED AND/O R MODIFIED. THEREFORE MISCELLANEOUS APPLICATION IS REJECTED. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (KUL BHARAT) ( N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 23/01/2015 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,