Shri Uday S Ghorpade, Belgavi V. Pr. CIT, Hubbali

MA 2/PAN/2022

AI Insights

The case involves Uday S Ghorpade, the appellant, who filed a Miscellaneous Application seeking to recall an earlier order of the Income Tax Appellate Tribunal which had dismissed his appeal against a revision order passed by the Principal Commissioner of Income-Tax under section 263 of the Income Tax Act. The Tribunal had previously dismissed the appeal, finding no grounds to overturn the revision order. In the MA, the appellant argued for a re-adjudication of the grounds, which the Tribunal found impermissible under the law, citing precedents that restrict the Tribunal's ability to reappreciate evidence or review its findings under section 254(2).

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136172 (ITAT-PANAJI)
• Duration Of Justice: 1 year(s) 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-08-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Next Hearing Date: 31-12-0000
• Assessment Year: 2014-2015
• Appeal Filed On: 30-05-2022
• Other Referred Cases: TS Balram ITO Vs M/s Volkart Brothers, CIT Vs Ramesh Electric and Trading Co.
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Revision of order
• Section: 263; 254(2)

Judgement Text

॥ आयकर अपीलीय न्यायाधिकरण, पणजी न्यायपीठ, पणजी में॥ ITAT-Panaji Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE HON’BLE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER (Through Virtual Hearing) आयकर अपऩल स ं . / MA No. 002/PAN/2022 (Arising out of ITA No. 002/PAN/2021) निर्धारण वषा / Assessment Year : 2014-15 Uday S Ghorpade CTS 4833, Civil Hospital Rd, Ayodhya Nagar Belagavi, Karnataka – 590 001. PAN : AFIPG 2111 H . . . . . . . अपीलार्थी / Appellant बनाम / V/s Pr. Commissioner of Income-Tax, Hubbali (Karnataka) . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Pramod Vaidya Revenue by : Mr N. Shrikanth स ु नवाई की तारीख / Date of conclusive Hearing : 11/08/2023 घोषणा की तारीख / Date of Pronouncement : 24/08/2023 आदेश / ORDER PER G. D. PADMAHSHALI, AM; By the present Miscellaneous Applications [for short ‘MA’] the applicant seeks to recall the order of this Tribunal passed u/s 254(1) of the Income Tax Act [for short ‘the Act’] in 002/PAN/2021 dt. 28/04/2022 thereby dismissed the appeal of the assessee brought against the revision order of Ld. PCIT passed u/s 263 of the Act. 2. We have heard rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal Rules, 1963 [for short ‘ITAT, Rules’] perused the MA and duly considered the contents & prayer thereof in the light of settled legal position. MANo. 002/PAN/2022 Arising out of ITA No. 002/PAN/2021 ITAT-Panaji Page 2 of 3 3. We have given our thoughtful consideration to MA running into full four pages, thus seeking our indulgence to re-adjudicate almost on all grounds laid without indicative therein existence of any apparent & obvious mistake. During the hearing also the Ld. AR has failed to pinpoint any ‘apparent mistake’ so has to support the admission of present applications. 4. At the outset we note that, the Tribunal while dismissing the appeals of the assessee has considered all grounds qua issues in the light of applicable provisions of section 263 of the Act, which has been sufficiently elaborated in its findings vis-à-vis reasoning at para 6-11 placed at page 4 to 14 of the impugned order. It is needless to say that the Tribunal has considered entire argument of the appellant assessee at the time of disposing of the case and now it is impermissible to re-appreciate the same in the grab of rectification. 5. The scope and ambit of section 254(2) of the Act is very limited to rectification of mistakes apparent from record but otherwise to review or recall of any earlier order of the Tribunal u/s 254(2) of the Act is impermissible. In our view the Tribunal cannot re-appreciate and go into the merit of the appeal all over again as it is not within the scope of an application for rectification to re-argue the case and avail of a further chance where there is no mistake apparent on the fact of record. 6. In this set of facts and circumstances of the case, we do not find any merit in the present MA and in the argument of the Ld. AR. In the absence of any obvious mistake in the impugned order brought to our notice, these MANo. 002/PAN/2022 Arising out of ITA No. 002/PAN/2021 ITAT-Panaji Page 3 of 3 miscellaneous applications of the assessee stands legless in the light of ratio of Hon’ble Supreme Court rendered in the landmark case of ‘TS Balram ITO Vs M/s Volkart Brothers’ reported in 82 ITR 50 (SC). A similar view found fortified by the Hon’ble Jurisdictional Bombay High Court in ‘CIT Vs Ramesh Electric and Trading Co.’ reported in 203 ITR 497, their lordships in a similar facts and circumstance, have categorically held that, ‘tribunal can only rectify the alleged mistakes which are apparent from record and cannot reappreciate the evidence and review its findings. . . .’ 7. In the light of aforestated judicial precedents and in the present facts of the case, we are of the view that, the present MA filed by the assessee u/s 254(2) of the Act being devoid and bereft of any merit deserves dismissal. Since the assessee failed to bring out to our notice any rectifiable mistake apparent from record which can indeed be rectified u/s 254(2) of the Act, we have no hesitation in dismissing the present MA. 8. In result, the MA of the applicant assessee stands DISMISSED. U/r 34 of ITAT Rules, order pronounced in the open court on this Thursday 24 th day of August, 2023. -S/d- -S/d- S. S. GODARA G. D. PADMAHSHALI JUDICIAL MEMBER ACCOUNTANT MEMBER प ु णे / PUNE ; ददना ां क / Dated : 24 th day of August, 2023. आदेशकीप्रनिनलनपअग्रेनषि / Copy of the Order forwarded to : 1.अपीलाथी / The Appellant. 2. प्रत्यथी / The Respondent. 3. The CIT-(A) Panaji-1, Goa 4. The Pr.CIT, Panaji 5. DR, ITAT, Bench, Panaji 6.गार्डफ़ाइल / Guard File. आदेशान ु सार / By Order वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय न्यायादधकरण, प ु णे / ITAT, Pune.