Pankaj Gupta, Bargarh V. Income Tax Officer, Bargarh, Bargarh

MA 33/CTK/2023

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0733 (ITAT-CUTTACK)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 25-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 20-08-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER विविध आिेदन सं/Miscellaneous Application No.33/ CTK /2023 ( Ar i s i n g o u t o f I T A N o .66/ C T K / 2 0 23) (ननधाारण वषा / Asses s m ent Year : 2017-2 018) Pankaj Gupta, Sohela, Bargarh, Sambalpur-768001 Vs ITO, Bargarh Ward, Bargarh PAN No. :ALAPG 3930 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None राजस्व की ओर से /Revenue by : Shri Charan Dass, Sr. DR स ु निाई की तारीख / Date of Hearing : 01/12/2023 घोषणा की तारीख/Date of Pronouncement : 01/12/2023 आदेश / O R D E R Per Bench : This miscellaneous application is filed by the assessee seeking for rectification of the order dated 16.05.2023, passed by the Tribunal in ITA No.66/CTK/2023 for the assessment year 2017-2018. 2. None appeared on behalf of the assessee even the case was called for second round of hearing. Therefore, the Bench proceeded to dispose off the miscellaneous application of the assessee after considering the submission of the ld. Sr.DR. 3. A perusal of the contents of the miscellaneous application, the assessee has not pointed out any mistake apparent from the record being the order of the Tribunal. A perusal of para 5 of the miscellaneous application, it is mentioned as follows :- MA No.33/CTK/2023 2 “5. In the premises it is in the interest of justice, and it is just and proper that the said Final Order be modified and in such manner as the Hon’ble ITAT deems appropriate.” 4. The miscellaneous application does not point out any specific mistake in the order of the Tribunal which calls for any rectification. The provision of Section 254(2) of the Act is for rectification of any mistake apparent from the record. In these circumstances, the miscellaneous application filed by the assessee stands dismissed. 5. In the result, Miscellaneous Applications of the assessee is dismissed. Order dictated and pronounced in the open court on 01/12/2023. Sd/- (RAJESH KUMAR) Sd/- (GEORGE MATHAN) ऱेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 01/12/2023 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतलऱपऩ अग्रेपषत/Copy of the Order forwarded to : आदेशान ु सार/ BY ORDER, (Assistant Registrar) आयकर अऩीऱीय अधधकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- Pankaj Gupta, Sohela, Bargarh, Sambalpur-768001 2. प्रत्यथी / The Respondent- ITO, Bargarh Ward, Bargarh 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. विभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ड पाईऱ / Guard file. सत्यावऩत प्रतत //True Copy//