Brig.Narayan Nayak, Bhubaneswar V. DCIT, Circle-5(1), Bhubaneswar

MA 22/CTK/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4008 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 20-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.24/CTK/2020 (Arising out of IT A No.337/CT K/2016) (नििाारण वषा / AY. :2011-2012) Kalinga Institute of Social Sciences (KISS), KIIT Campus-10, Plot No.582/1540, Patia, Bhubaneswar-751007 Vs JCIT, Range-2, Bhubaneswar PAN No. : AAAAK 7721 R (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri S.K.Agarwalla, AR िाजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तािीख / Date of Hearing : 10/06/2022 घोषणा की तािीख/Date of Pronouncement : 10/06/2022 आदेश / O R D E R Per Arun Khodpia, AM: This miscellaneous application is filed by the assessee against the order of the Tribunal in ITA No.337/CTK/2016, dated 25.09.2020. 2. It was submitted by the ld. AR that the assessee had filed two paper books i.e. one was filed on 11.12.2017 and the second paper book was filed on 17.08.2020. It was the submission that the second paper book filed on 17.08.2020 was containing written submission and the case laws. It was also the submission that the ld. counsel has referred to the written submission and the case laws but the same was not considered by the Tribunal. It was the submission that the order of the Tribunal suffers from MA No.24/CTK/2020 2 mistake and consequently it needs to be recalled of the issue to be adjudicated as it was a mistake apparent on the record. 3. In reply, ld. Sr. DR submitted that there is no mistake apparent from the record. It was the submission that no evidence has been produced to show that the written submission was referred to or the case laws were referred to. It was the submission that when there was no reference to any particular document or case laws, it cannot be held that the order of the Tribunal is erroneous or contains any mistake. It was submitted by the ld. Sr. DR that the order of the Tribunal is liable to be upheld. 4. We have considered rival submissions. 5. Though, admittedly, two paper books were available in the record of the Tribunal on 17.08.2020, however, there is no record showing that the papers have been referred to from that paper book. In fact, though the first paper book has been filed on 11.12.2017 consisting of 135 pages, there is no evidence to show that any page in that has also been relied upon for the purpose of arguments. Just because papers have been filed in the Tribunal, it does not mean that the Tribunal is to look into each and every page filed. The Tribunal looked into and referred to each page to which its attention is drawn. Therefore, there is nothing to show that the Tribunal’s attention has been drawn to the case laws or to the written submission or to any of the papers filed by the assessee. This being so, we do not find any error in the order of the Tribunal which calls for recall of the same. MA No.24/CTK/2020 3 6. In the result, miscellaneous application filed by the assessee is dismissed. Order pronounced and dictated in the open court on 10/06/2022. Sd/- (GEORGE MATHAN) Sd/- (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 10/06/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीलाथी / The Appellant- Kalinga Institute of Social Sciences (KISS), KIIT Campus-10, Plot No.582/1540, Patia, Bhubaneswar-751007 2. प्रत्यथी / The Respondent- JCIT, Range-2, Bhubaneswar 3. आयकि आय ु क्त(अऩील) / The CIT(A), 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//