M/s Spectrum Homes, Berhampur V. DCIT, Berhampur

MA 3/CTK/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4708 (ITAT-CUTTACK)
• Duration Of Justice: 5 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 05-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S C MOHANTY
• Assessee Lawyers: B PANDA

Judgement Text

( WORD TO PDF CONVERTER - UNREGISTERED ) HTTP://WWW.WORD-TO-PDF-CONVERTER.NET , , IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK () BEFOR E . . , HONBLE SHRI D.K.TYAGI, JUDICIAL MEMBER. / AND . . , , HONBLE SHRI K.K.GUPTA, ACCOUNTANT MEMBER . M.P. NO.03/CTK/2010 ( /ARISING OUT OF I.TA.NO .241/CTK/2008) / ASSESSMENT YEAR 1999-2000 M/S SPECTRUM HOMES, CHURCH ROAD, BERHAMPUR, DIST: GANJAM. ( / APPELLANT ) - - - VERSUS -. THE DCIT, BERHAMPUR CIRCLE, BERHAMPUR. (/ RESPONDENT ) / FOR THE APPELLANT: / SHRI B.PANDA / FOR THE RESPONDENT : / SHRI S.C.MOHANTY / ORDER . . , SHRI D.K.TYAGI, JUDICIAL MEMBER. BY THIS MISCELLANEOUS PETITION, THE ASSESSEE HAS REQUESTED TO RECALL/AMEND OUR ORDER DATED 29.12.2009 ON THE GROUND THAT IN THE SAID ORDER, SOME MISTAKES HAVE BEEN CREPT IN, WHICH REQUIRES RECTIFICATION. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE SIDES AND HAVE CAREFULLY PERUSED THE MISC. APPLICATION AND ALSO THE ORDER OF THE TRIBUNAL. THE POINT RAISED IN THE MISC. APPLICATION VIRTUALLY SEEKS A REVIEW OF THE TRIBUNALS ORDER. ON GOING THROUGH THE MISC. PETITION, WE FIND THAT THERE IS NO APPARENT MISTAKE IN THE FACE OF THE RECORD. IT IS WELL SETTLED LAW THAT THERE IS NO POWER OF REVIEW BESTOWED UPON THE TRIBUNAL. THE TRIBUNAL BEING A STATUTORY AUTHORITY UNLESS CONFERRED WITH THE POWER OF REVIEW CANNOT REVIEW ITS ORDER. UNLESS THERE ARE MANIFEST ERRORS, WHICH ARE OBVIOUS, CLEAR AND SELF-EVIDENT, THE TRIBUNAL CANNOT RECALL ITS PREVIOUS ORDER IN AN ATTEMPT TO REWRITE THE ORDER. IF THE CONTENTION OF THE ASSESSEE IS ACCEPTED, IT WILL ( WORD TO PDF CONVERTER - UNREGISTERED ) HTTP://WWW.WORD-TO-PDF-CONVERTER.NET AMOUNT TO REVIEW OUR OWN ORDER. THEREFORE, WE SEE NO JUSTIFICATION TO RECALL OUR ORDER. 3. IN THE RESULT, MISC. PETITION SUBMITTED BY THE ASSESSEE IS DISMISSED. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 23.7.2010 SD/- SD/ (. . ), , (K.K.GUPTA), ACCOUNTANT MEMBER. (. . ), (D.K.TYAGI), JUDICIAL MEMBER () DATE:23.7.2010 PARIDA - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : 2 / THE RESPONDENT: 3. /THE CIT, 4. ()/ THE CIT(A), 5. / DR, CUTTACK BENCH 6. GUARD FILE. / TRUE COPY , / BY ORDER , [ ] SENIOR PRIVATE SECRETARY ( WORD TO PDF CONVERTER - UNREGISTERED ) HTTP://WWW.WORD-TO-PDF-CONVERTER.NET