HARBHAGWAN MEMORIAL SENOIR SECONDARY SCHOOL , FEROZPUR V. INCOME TAX OFFICER (TDS), AMRITSAR

MA 3/ASR/2022

AI Insights

The case involves Harbhagwan Memorial Senior Secondary School, the appellant, contesting the Tribunal's earlier decision on the grounds that their appeals concerning the short deduction of TDS, interest on short deduction, and late filing fees under section 234E were not addressed. The respondent was the ITO (TDS) Amritsar. The Tribunal, referencing a recent Supreme Court judgment, clarified that its powers under section 254(2) do not extend to revisiting or reviewing its earlier decisions but are limited to correcting mistakes that are apparent from the records.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114761 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 4 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-06-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-06-2023
• Assessment Year: 2016-2017
• Appeal Filed On: 08-02-2022
• Other Referred Cases: CIT Vs. Reliance Telecom Ltd., 133 Taxmann 41
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 154; 234E; 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. 3/Asr/2022 (Arising out of I.T.A No. 605/Asr/2018) Assessment Year: 2016-17 Harbhagwan Memorial Senior Secondary School, Ferozpur PAN: AAATH9665A Vs. The ITO (TDS) Amritsar (Appellant) (Respondent) Appellant by : Written Submission Respondent by: Shri Nakul Agrawal, Sr. DR Date of Hearing: 08/06/2023 Date of Pronouncement: 13/06/2023 ORDER Per Dr. M. L. Meena, AM: The present Misc. Application of the Assessee is arising out of the Tribunal order in ITA No. 605/Asr/2018 in respect of A.Y. 2016-17. 2. In the M.A. vide written submission, the appellant has agitated that all the grounds of appeal has not been dealt with by the Tribunal. Although that the three grounds raised by the assessee are related to the common issue of short deduction of TDS and interest thereon and late filing fee under section 234E of the Act. It is clarified that all the three issues claimed to be agitated by the assessee pertains to the levy of fee under section 234E of the Act. Further the M. A. No. 3/Asr/2022 (Arising out of I.T.A No. 605/Asr/2018) Assessment Year: 2016-17 2 issue of short deduction and interest on short deduction as claimed to be levied under section 154 of the Act is not arising out of the impugned order of the Ld. CIT(A) and hence question of adjudication of this issue does not arise. In view of that matter we find no apparent mistake in the order of the Tribunal passed in ITA No. 605/Asr/2018. 3. The Ld. DR has supported the order of the Tribunal. He contended that at this stage interfering with the order passed by the Tribunal on merits would amount to review / revisit its earlier order. In the latest judgment the Hon’ble Apex Court in case of “CIT Vs. Reliance Telecom Ltd.,133 Taxmann 41 has held that recalling of the order passed by the Tribunal in exercising of the powers under section 254(2) would only to rectify / correct any mistake apparent from record. 4. Thus recalling the speaking order passed by the Tribunal is beyond the jurisdiction of the Bench. 5. Accordingly, the M.A. filed by the assessee is dismissed. Order pronounced in the open court on 13.06.2023 Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member AG 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 (6) The Guard File M. A. No. 3/Asr/2022 (Arising out of I.T.A No. 605/Asr/2018) Assessment Year: 2016-17 3 True Copy By Order