Income-tax Officer, Bathinda V. Shri Gurmail Singh, Bathinda

MA 20/ASR/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4937 (ITAT-AMRITSAR)
• Duration Of Justice: 5 year(s) 4 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 17-11-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER M. A. No. 20/Asr/2018 (Arising out of ITA No. 323/Asr/2014) Assessment Year: 2009-10 Income Tax Officer, Ward 1(2), Bathinda Vs. Sh. Gurmail Singh, Prop. M/s Janta Feed Store Opp. Gurudwara, Talwandi Sabo, Distt. Bathinda [PAN: ARPPS 2605F] (Appellant) (Respondent) Appellant by : Sh. P. N. Arora, Adv. Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 04.03.2022 Date of Pronouncement: 25.03.2022 ORDER Per Anikesh Banerjee, JM: By way of miscellaneous application, the Revenue has sought the rectification of the order dated 15.05.2016 passed in ITA No. 323/Asr/2014. 2. The Revenue filed a rectification petition on dated 18.11.2016 and sought for rectification u/s 254(2) related to the above mentioned order, for light of the judgment of Hon’ble Punjab & Haryana High Court M/s VRA Cotton bearing ITA No. 359 ITR 495. MA No. 20/Asr/2018 ITO v. Gurmail Singh 2 3. The ITAT Amritsar Bench passed the order bearing ITA No. 323/Asr/2014 on the basis of the judgment of the Hon’ble jurisdictional High Court in the case of Commissioner of Income Tax v. Cebon India Ltd. 347 ITR 583 in favour of the assessee. 4. During the hearing, the DR not able to substantiate that the order of M/s VRA Cotton (supra) was not produced during the time of hearing before the bench. 5. We consider the submission of the Revenue there is no mistake apparent from record to the said order. The Revenue cannot substantiate that this particular order of M/s VRA Cotton was submitted during the time of hearing of the said ITAT order. Only for the change of the judicial opinion, the matter cannot be restored back. 6. In the result, the miscellaneous application filed by the Revenue is dismissed. Order pronounced in the open court on 25.03.2022 Sd/- Sd/- (Dr. M. L. Meena) (Anikesh Banerjee) Accountant Member Judicial Member Date: 25.03.2022 *GP/Sr. PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(A), (4) The CIT concerned (5) The Sr. DR, I.T.A.T MA No. 20/Asr/2018 ITO v. Gurmail Singh 3 (6) The Guard File True Copy By Order