The ITO, 1(1), Bhopal V. M/s. GTV Engineering Ltd., Raisen

MA 3/IND/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2835 (ITAT-INDORE)
• Duration Of Justice: 5 year(s) 8 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-08-2022
• Assessment Year: 2004-2005
• Appeal Filed On: 11-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 147; 143(3); 254(2)

Judgement Text

आयकर अपील य अ धकरण, ,, , इंदौर यायपीठ, ,, , इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) MA No. 3 & 4/Ind/2017 (Arising out of ITA No. 33& 34/Ind/2013) Assessment Year 2004-05 & 2005-06 ITO,1(1) Bhopal बनाम/ Vs. M/s. GTV Engineering Limited (old Name M/s. Gwalior Tanks & Vessels Limited), Mandideep, Raisen (Applicant/Revenue) (Assessee) PAN: AABCG 1792 M Revenue by Shri Ashish Porwal, Sr. DR Assessee by Shri Ashish Goyal, AR Date of Hearing 26.08.2022 Date of Pronouncement 14.09.2022 आदेश / O R D E R Per B.M. Biyani, A.M.: 1. These two Misc. Applications u/s 254(2) of Income-tax Act, 1961 have been filed by revenue seeking rectification of the consolidated Order dated 05.07.2016 of ITAT, Indore Bench, in ITA No. 33 & 34/Ind/2013 for assessment year [“AY”] 2004-05 & 2005-06 by which the appeals of assessee were allowed and the reassessment-order passed by revenue u/s 147 r.w.s. 143(3) dated 30.12.2010 for AY 2004-05 & 2005-06 was set aside. 2. The revenue has filed these Misc. Applications originally on 12.01.2017, copies of applications are placed in our files. However, M/s. GTV Engineering Ltd. MANo.3 & 4/Ind/2017 Assessment year 2004-05 & 2005-06 Page 2 of 4 subsequently, the revenue has submitted “Revised Misc. Applications” on 22.07.2019, copies thereof are also placed in our files. Being so, we are required to dispose of the “Revised Misc. Applications” as filed on 22.07.2019. We proceed accordingly. 3. On perusal of the “Revised Misc. Applications”, we observe that the revenue has pointed out following mistake in the order of ITAT: “In this case the order passed under section 147 read with section 143(3) of the Act dated 30.12.2010 for the assessment year 2004-05 & 2005-06 had been set aside by the Hon'ble I.T.A.T. Indore, bench Indore on 05.07.2016 vide order ITANo. 33& 34/Ind/2013. In the assessment-order dated 30.12.2010, later on it was noticed that the AO had done a technical mistake while calculating the total return income for the A.Y.2004-05 of the assessee as under: Total income as per return Rs.2,65,993/- Add: Disallowances of Expenses Rs.25,35,344/- Total assessed income Rs.28,01,337/- The above total return income of the assessee for A.Y.2004-05 had to be calculated as under: Total income as per return Rs.26,45,993/- Add: Disallowances of Expenses Rs.25,35,344/- Total assessed income Rs.51,81,337/- In view of the facts, the assessed total income of the assessee for the A.Y.2004-05 should be Rs. 51,81,337/- instead of Rs. 28,01,337/-. The Hon'ble I.T.A.T. could not notice during any of the hearing about the above error of assessment order for A.Y.2004-05 and passed the order by quashing the entire total assessed income.” 4. Emphasizing the contents of the applications, the Ld. DR submitted that the I.T.A.T. has set aside the order passed by the AO u/s 147 r.w.s. 143(3) of the Act dated 30.12.2012 without taking into account that while M/s. GTV Engineering Ltd. MANo.3 & 4/Ind/2017 Assessment year 2004-05 & 2005-06 Page 3 of 4 passing assessment-order, the Ld. AO has incorrectly considered the returned-income of assessee at Rs. 2,65,993/- in place of Rs. 26,45,993/-, and, therefore, there is a mistake in the order of I.T.A.T. which needs rectification. Per contra, Ld. AR strongly opposed the Misc. Applications on the footing that the mistake pointed out by Ld. DR is a mistake in the assessment-order dated 30.12.2010 passed by Ld. AO u/s 147 r.w.s. 143(3) and not in the order dated 05.07.2016 passed by ITAT. Ld. AR submitted that under the provision of section 254(2), the ITAT cannot rectify any mistake committed by AO in assessment-order. Therefore, according to Ld. AR, the present Misc. Applications are not fit and must be dismissed. 5. We have considered submission of both sides. We find sufficient merit in the submission of Ld. AR that the mistake pointed out by Ld. AR is a mistake which has occurred in the assessment-order passed by Ld. AO and not in the order passed by ITAT. We observe that the revenue has different remedies for the rectification of mistakes committed by AO and section 254(2) does not help in this regard. Being so, these Misc. Applications are liable to be dismissed, being without the authority of law. We order accordingly. 6. In the result, these Misc. Applications are dismissed. Order pronounced as per Rule 34 of I.T.A.T. Rules 1963 on 14.09. 2022. Sd/- Sd/- (SUCHITRA R. KAMBLE) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore दनांक /Dated : 14.09.2022 Patel/Sr. PS M/s. GTV Engineering Ltd. MANo.3 & 4/Ind/2017 Assessment year 2004-05 & 2005-06 Page 4 of 4 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore 1. Date of taking dictation 2. Date of typing & draft order placed before the Dictating Member 3. Date on which the approved draft comes to the Sr. P.S./P.S. 4. Date on which the fair order is placed before the Dictating Member for pronouncement 5. Date on which the file goes to the Bench Clerk 6. Date on which the file goes to the Head Clerk 7. Date on which the file goes to the Assistant Registrar for signature on the order 8. Date of dispatch of the Order