Shri Uma Shankar Prasad, Imphal V. Deputy Commissioner of Income Tax, Circle-Imphal, Imphal

MA 20/GTY/2018

AI Insights

This case involves a Miscellaneous Application under section 254(2) of the Income Tax Act, 1961, filed by Uma Shankar Prasad against an earlier order of the Income Tax Appellate Tribunal in ITA No.323/Gau/2013. The application was filed due to the alleged non-implementation of the Tribunal's previous order by the Income Tax authorities. The Tribunal, after reviewing the application and hearing the Departmental Representative, concluded that there was no apparent mistake in the original order and dismissed the application, suggesting the assessee approach the relevant administrative head for enforcement of the order.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 122281 (ITAT-GUWAHATI)
• Duration Of Justice: 4 year(s) 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 16-10-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 23-09-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH, GAUHATI (VIRTUAL HEARING AT KOLKATA) डॉ. मनीष बोरड, लेखा सद᭭य एवं ŵी संजय सरमा, Ɋाियक सद˟ के समᭃ Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Accountant Member M.A. No. 20/Gau/2018 In I.T.A. No.323/Gau/2013 Assessment Year: 2009-10 Uma Shankar Prasad, Manipur ...................... Applicant (PAN: AHHPS0731Q) Vs. Deputy Commissioner of Income Tax, Circle, Imphal..Respondent Appearances by: N o n e appeared for Applicant. Shri N. T. Sherpa, JCIT appeared for Revenue. Date of concluding the hearing : 09.11.2022 Date of pronouncing the order : 08.12.2022 ORDER Per Manish Borad, Accountant Member: This Misc. Application u/s. 254(2) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) has been filed against the order of this Tribunal in ITA No.323/Gau/2013 dated 20.05.2015. MA No. 20/Gau/2018 In I.T.A. No. 323/Gau/2013 A Y: 2009-10, Uma Shankar Prasad Page 2 of 3 2. None appeared on behalf of the assessee/applicant. However, perusing the contents of Misc. Application the same was heard with the assistance of Ld. DR. 3. Perusal of the Misc. Application reveals that the only submission of the assessee is that the Income Tax Authorities have not given effect to the said order of this Tribunal. 4. `We have heard Ld. DR and perused the record placed before us. On going through the instant Misc. Application, we find that the assessee has not pointed out any apparent mistake in the order of the Tribunal dated 20.05.2015. The only grievance of the assessee is that the revenue authorities have not given effect to the said order. As per the Income Tax Act and the Rules, the revenue authorities are duty bound to give effect to the order of this Tribunal. However, necessary remedy available with the assessee is to approach to the respective administrative head of the Income Tax Department in whose jurisdiction the case of the assessee lies. So far as the instant Misc. Application is concerned, the same deserves to be dismissed as no apparent mistake has been pointed out by the assessee. 8. In the result, the Misc. Application of the assessee is dismissed. Order is pronounced in the open court on 08.12. 2022 S Sd/- [Sonjoy Sarma] Sd/- [Manish Borad] Judicial Member Accountant Member Dated: 08.12.2022 J.D. Sr. PS. MA No. 20/Gau/2018 In I.T.A. No. 323/Gau/2013 A Y: 2009-10, Uma Shankar Prasad Page 3 of 3 Copy of the order forwarded to: 1. Appellant – Shri Uma Shankar Prasad, C/o K. C. Patni, Advocate, Paona Bazar, Imphal, Manipur-795001. 2. Respondent – DCIT, Circle-Imphal. 3. CIT(A)-. 4. CIT- 5. Departmental Representative 6. Guard File. True copy By order Assistant Registrar ITAT, Kolkata Benches Kolkata