I.T.O.-1(1), Agra V. Smt. Asha Kansal, Agra

MA 3/AGR/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1777 (ITAT-AGRA)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 27-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RADHA RANI SHARMA
• Assessee Lawyers: ROOP KISHORE AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER M.A. NO.03/AGRA/2014 (IN ITA NO.74/AGRA/ 2013 ASSESSMENT YEAR: 2002-03 INCOME TAX OFFICER-1(1), VS. SMT. ASHA KANSAL, AGRA. 5/85, MADIA KATRA, AGRA, 50, BHARATPUR HOUSE, AGRA. (PAN AIGPK 6428 A) (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. RADHA R ANI SHARMA, JR. D.R. RESPONDENT BY : SHRI ROOP KISHOR E AGARWAL, ADVOCATE DATE OF HEARING : 23.05.2014 DATE OF PRONOUNCEMENT : 23.05.2014 ORDER PER PRAMOD KUMAR, ACCOUNTANT MEMBER: BY WAY OF THIS MISCELLANEOUS APPLICATION THE A.O. S EEKS RECALL OF ORDER DATED 29.11.2013 PASSED BY THE TRIBUNAL ON THE GROU ND THAT THE FINDING OF ITAT IS NOT CORRECT IN VIEW OF THE FACTS OF THE CASE AND FI NDING OF THE LD. CIT(A) 2. VIDE ORDER DATED 29.11.2013 THE TRIBUNAL HAD QUA SHED THE REOPENING OF THE ASSESSMENT ON THE GROUNDS THAT REASONS RECORDED WHI LE REOPENING THE ASSESSMENT WERE DISAPPROVED, ON MERITS, BY THE CIT(A) AND THOS E FINDINGS REMAIN UNCHALLENGED AND UNCONTROVERTED. THE TRIBUNAL WAS OF THE VIEW THAT WHEN THE REASONS RECORDED FOR REOPENING THE ASSESSMENT STAND S DISAPPROVED AND THE SAID M.A. NO.03/AGRA/2014 A.Y. 2002-03 2 FINDING REMAIN UNCHALLENGED BEFORE US, THE VERY CAU SE OF ACTION FOR REOPENING THE ASSESSMENT CEASES TO BE SUSTAINABLE IN LAW. IT IS AGAINST THE SAID ORDER OF THE TRIBUNAL THAT THE A.O. IS IN MISCELLANEOUS APPLICAT ION BEFORE US. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. WE HAVE CAREFULLY GONE THROUGH THE MISCELLANEOUS APPLI CATION FILED BY THE A.O. AND WE COULD NOT FIND OUT ANY SPECIFIC ERROR HAVING BEE N POINTED OUT IN THE SAID ORDER OF THE TRIBUNAL. THE APPLICANT HAS EXPLAINED AT LE NGTH AS TO HOW THE DECISION OF THE TRIBUNAL IS INAPPROPRIATE AND INCORRECT BUT THERE I S NO EVEN AN EFFORT TO DEMONSTRATE ANY MISTAKE APPARENT ON RECORD WHICH CAN BE RECTIFI ED UNDER SECTION 254 OF THE INCOME TAX ACT, 1961. IT IS ONLY ELEMENTARY THAT O UR POWERS UNDER SECTION 254(2) ARE RESTRICTED TO RECTIFICATION OF SUCH GLARING, PA TENT AND APPARENT ERRORS ON WHICH NO TWO VIEWS ARE POSSIBLE AND THAT OUR POWERS DO NO T EXTEND TO THE MISTAKES IN THE NATURE OF ERROR OF JUDGEMENT. IN THIS VIEW OF THE MATTER AND IN VIEW OF THE FACT THAT NO SPECIFIC MISTAKE APPARENT ON RECORD HAVING BEEN POINTED OUT IN THE PRESENT MISCELLANEOUS APPLICATION, WE SEE NO REASON TO INTE RFERE IN THE MATTER. AS A MATTER OF FACT, THE APPLICANT HAS NEITHER CHALLENGED THE L EGAL BASIS ON WHICH THE REASSESSMENT PROCEEDING ARE QUASHED NOR FACTUAL ELE MENTS EMBEDDED IN TRIBUNALS ORDER. IN THIS VIEW OF THE MATTER, AS ALSO BEARING IN MIND ENTIRETY OF THE CASE, WE DEEM IT PROPER TO REJECT THE MISCELLANEOUS APPLICAT ION. M.A. NO.03/AGRA/2014 A.Y. 2002-03 3 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. 5. IT WAS SO PRONOUNCED IN THE COURT IMMEDIATELY UP ON CONCLUSION OF THE HEARING ON TODAY I.E. 23.05.2014. SD/- SD/- (BHAVNESH SAINI) (PRAMOD KUMAR) JUDICIAL MEMBER ACCOU NTANT MEMBER DATE: 23 RD MAY, 2014 PBN/* COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY