ACIT, CHENNAI V. M/s. Kerala Roadways (P) Ltd., CHENNAI

MA 208/CHNY/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1350 (ITAT-CHENNAI)
• Duration Of Justice: 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 10-01-2014
• Assessment Year: misc
• Appeal Filed On: 23-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S SRI HARI RAO
• Assessee Lawyers: S RAMESH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI BEFORE DR. O.K.NARAYANAN, VICE-PRESIDENTAND SHRI VIKAS AWASTHY, JUDICIAL MEMBER M.P. NO. 208/MDS/2013 (IN I.T.(SS) A. NO. 25(MDS)/2011) BLOCK PERIOD : 1996-97 TO 2001-02 & 1.4.2002 TO 22.1.2003 THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE II(3), CHENNAI - 600 034. V. M/S KERALA ROADWAYS (P) LTD., 39, WALLTAX ROAD, CHENNAI - 600 079. PAN : AAACK 1383 P (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI S. SRI HARI RAO, ADDL. CIT RESPONDENT BY : SHRI S. RAMESH, CA DATE OF HEARING : 10 TH JANUARY, 2014 DATE OF PRONOUNCEMENT : 10 TH JANUARY, 2014 O R D E R PER DR.O.K.NARAYANAN, VICE-PRESIDENT ACCORDING TO ASSESSING AUTHORITY, CERTAIN MISTAKE S ARE APPARENT FROM THE ORDER OF THE TRIBUNAL PASSED ON 1 3 TH AUGUST, 2013 IN I.T.(SS) A. NO. 25(MDS)/2011. 2. WE HAVE GONE THROUGH THE PETITION FILED BY THE A SSESSING AUTHORITY, IN DETAIL. THE ASSESSING AUTHORITY HAS EXTRACTED A NUMBER OF TABLES COMPRISING OF DETAILS OF AMOUNTS WHICH, A CCORDING TO HIM, 2 M.P. NO. 208/MDS/13 ARE ULTIMATELY LED TO POINTING OF MISTAKES STATED T O BE APPARENT IN THE ORDER. THE ASSESSING OFFICER HAS ALSO MADE OUT A TENTATIVE COMPUTATION OF INCOME THAT WOULD ARISE OUT OF THE O RDER OF THE TRIBUNAL. 3. ON GOING THROUGH THE ABOVE DETAILS, WE FIND THAT THE ASSESSING OFFICER IS NOT POINTING OUT ANY MISTAKE A PPARENT FROM THE RECORD, BUT, HE IS HIGHLIGHTING THE FINDING OF THE TRIBUNAL ITSELF. BY THAT WAY, WE FIND THAT THIS PETITION IS ACTUALLY FO R A REVIEW OF THE ORDER PASSED BY THE TRIBUNAL. AS UNDERSTOOD BY ALL , AN ORDER PASSED BY THE TRIBUNAL CANNOT BE REVIEWED. 4. THEREFORE, THIS MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ON FRIDAY, THE 10 TH OF JANUARY, 2014 AT CHENNAI. SD/- SD/- (VIKAS AWASTHY) (DR. O.K. NARAYANAN) JUDICIAL MEMBER VICE-PRESIDENT CHENNAI, DATED, THE 10 TH JANUARY, 2014. KRI. 3 M.P. NO. 208/MDS/13 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR 6. GF.