ITO Baragarh Ward, Baragarh V. Sri Aditya Agrawal, Bargarh

MA 2/CTK/2023

AI Insights

The case involves an M.A. filed by the Income Tax Officer, Bargarh Ward, against the order of the Tribunal dated 8.7.2022 in M.A. No.32/CTK/2021 for the assessment year 2015-16. The Tribunal's earlier decision was contested by the revenue, which sought to challenge the order through another M.A. The assessee's representatives argued that such a procedure is not permissible, citing decisions from various High Courts that restrict the scope of rectification under Section 254(2) to mistakes apparent from the record in the original order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130325 (ITAT-CUTTACK)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 17-01-2023
• Other Referred Cases: Pr. CIT vs Navjivan Roller Flour & Pulse, CIT vs Singhal Industries, CIT v. ITAT
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 264; 254(2)

Judgement Text

P a g e1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER M.A.No .02 /CTK/2 023 ( In M.A. No.32 /CTK/2021) (ITA No.59/CT K/2020 ) Assessment Year : 2015-16 Income Tax Officer, Bargarh Ward, Bargarh Vs. Shri Aditya Agarwal, AT: Dharmasala Chowk, PO:Dist: Baragarh PAN/GIR No. (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra/Deba Prasad Mishra/Himanshu Jena Revenue by : Shri S.C.Mohanty, Sr DR Date of Hearing : 17/02/2023 Date of Pronouncement : 17/02/2023 O R D E R Per Bench This is an M.A. filed by the revenue against the order dated 8.7.2022 of the Tribunal in M.A. No.32/CTK/2021 for the assessment year 2015-16 arising out of ITA No.59/ctk/2020. 2. Shri P.K.Mishra, Deba Prasad Mishra and Himanshu Jena appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. 3. At the outset, it was submitted by ld ARs on behalf of the assessee that this is an M.A. against another M.A. filed by the revenue, which is not permissible in view of the decision of the Hon’ble Gujrat High Court in the M . A . N o . 0 2 / C T K / 2 0 23 ( I n M . A . N o . 3 2 / C T K / 2 0 2 1 ) ( I T A N o . 5 9 / C T K / 2 0 2 0 ) A s s e s s m e n t Y e a r : 2 0 1 5-16 P a g e2 | 3 case of Pr. CIT vs Navjivan Roller Flour & Pulse, 398 ITR 62 (Guj), as also the decision of Hon’ble Rajsthan High Court in the case of CIT vs Singhal Industries, 395 ITR 264 (Raj) and the decision of the Hon’ble Jurisdictional High Court in the case of CIT v. ITAT (196 ITR 838), wherein, it has been held that the provisions of Section 254(2) of the Income-tax Act, 1961, empowers the Tribunal to amend any order passed by it under sub-section (1) with a view to rectifying any mistake apparent from the record at any time within four years from the date of the order. An order rejecting an application for rectification under section 254(2) is not an order passed under section 254(1) and it cannot be rectified under section 254(2). 4. As it is noticed that the present M.A. is an application u/s.254(2) of the Act is against the order u/s.254(2) in M.A. No.32/CTK/2021, respectfully following the decisions of the Hon’ble Gujurat High Court, Hon’ble Rajasthan High Court and Hon’ble Jurisdictional High Court of Orissa (supra), the M.A. filed by the revenue stands dismissed. 5. In the result, M.A. filed by the revenue stands dismissed. Order dictated and pronounced in the open court on 17/02/2023. Sd/- Sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/02/2023 B.K.Parida, SPS (OS) M . A . N o . 0 2 / C T K / 2 0 23 ( I n M . A . N o . 3 2 / C T K / 2 0 2 1 ) ( I T A N o . 5 9 / C T K / 2 0 2 0 ) A s s e s s m e n t Y e a r : 2 0 1 5-16 P a g e3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The appellant: Income Tax Officer, Bargarh Ward, Bargarh 2. The Respondent: Shri Aditya Agarwal, AT: Dharmasala Chowk, PO:Dist: Baragarh 3. The CIT(A)-,Sambalpur 4. Pr.CIT-, 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//