Panchanan Pradhan, Khurda V. DCIT, Berhampur Circle, Berhampur

MA 35/CTK/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8339 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 11-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: P C SETHI
• Section: 201; 254(2); 32; 63

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK , . . , BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM MISCELLANEOUS APP LICATION NO S . 32 TO 36 / CTK /201 8 ( ARISING OUT OF IT (SS) A NO S . 63 TO 67 / CTK/ 201 7 ) ( / ASSESSMENT YEAR S : 20 09 - 2010 TO 2013 - 2014 ) PANCHANAN PRADHAN, KOTARI, KHANATA, BALUGAON, KHURDA VS. DCIT, BERHAMPUR CIRCLE, BERHAMPUR ./ ./ PAN/GIR NO. : A JHPP 4713 D ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI P.C.SETHI , ADVOCATE /REVENUE BY : SHRI SUBHENDU DUTTA , DR / DATE OF HEARING : 16 / 01 /20 20 / DATE OF PRONOUNCEMENT : 20 /0 1 /20 20 / O R D E R PER L.P.SAHU, AM TH ESE MISCELLANEOUS APPLICATION S HA VE BEEN FILED BY THE ASSESSEE SEEKING RECALLING OF THE ORDER OF TRIBUNAL DATED 21 .0 8 .201 8 , PASSED IN IT (SS) A NO S . 63 TO 67 /CTK/201 7 FOR A.Y S . 20 09 - 2010 TO 2013 - 2014 . 2. WE HAVE HEARD ARGUMENTS OF BOTH THE SIDES AND CAREFULLY PERUSED THE ORDER OF THE TRIBUNAL . 3. T HE LD. AR SUBMITTED THAT TRIBUNAL HAS RESTORED THE ISSUE TO THE FILE OF CIT(A) FOR FRESH CONSIDERATION, HOWEVER, IMPOSED A COST O F RS.5000/ - FOR EACH YEAR UNDER APPEALS ON THE ASSESSEE. IT WAS ALSO CONTENDED BY LD. AR OF THE ASSESSEE THAT THERE IS NO SPECIFIC PRAYER OF THE REVENUE TO IMPOSE THE COST ON THE ASSESSEE AND FOR WHICH THE IMPOSITION OF COST IS BEYOND THE M.A. NO S . 32 TO 36 /CTK/201 8 2 PRAYER MADE BY TH E ASSESSEE AND REVENUE , THEREFORE, THE ORDER DATED 21.08.2018 MAY KINDLY BE RECALLED AND APPEAL S OF THE ASSESSEE MAY KINDLY BE HEARD ON MERITS. 4. ON THE OTHER HAND, LD. DR RELIED ON THE ORDER OF THE TRIBUNAL . 5 . AFTER HEARING THE SUBMISSIONS OF BOTH THE PARTIES AND CAREFULLY PERUSING OF THE TRIBUNAL ORDER, WE OBSERVE THAT THE TRIBUNAL WHILE RESTORING THE ISSUE TO THE FILE OF CIT(A) HAS IMPOSED THE COST OF RS.5000/ - FOR EACH YEAR ON THE ASSESSEE AS THE ASSESSEE DID NOT AVAIL THE OPPORTUNITIES ALLOWED TO H IM BY THE AO AS WELL AS THE CIT(A). HOWEVER, WITHOUT POINTING OUT ANY MISTAKE IN THE ORDER PASSED BY THE TRIBUNAL, LD. AR ONLY AGITATED THAT THERE WAS NO PRAYER ON THE PART OF THE REVENUE TO IMPOSE THE COST ON THE ASSESSEE AND ONLY ON THE SAME BASIS THE AS SESSEE SEEKS RECALL OF THE ORDER. THIS CONTENTION OF THE ASSESSEE CANNOT BE ACCEPTED. THEREFORE, WE ARE OF THE OPINION THAT THERE IS NO MISTAKE APPARENT IN THE TRIBUNALS ORDER, WHICH REQUIRES ANY RECTIFICATION OR RECALL OF THE ORDER DATED 21.08.2018 U/S. 254(2) OF THE ACT AND, ACCORDINGLY, THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE DISMISSED. 6 . IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S OF ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 / 0 1 /20 20 . SD/ - ( C.M.GARG ) SD/ - (L.P.SAHU) / JUDICIAL MEMBER / ACCOUNTANT MEMBER CUTTACK ; DATED 20 / 0 1 /20 20 PRAKASH KUMAR MISHRA, SR. PS . M.A. NO S . 32 TO 36 /CTK/201 8 3 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( SENIOR PRIVATE SECRETARY ) , / ITAT, CUTTACK 1. / THE APPELLANT - . PANCHANAN PRA DHAN, KOTARI, KHANATA, BALUGAON, KHURDA 2. / THE RESPONDENT - DCIT, BERHAMPUR CIRCLE, BERHAMPUR 3. ( ) / THE CIT(A), 4. / CIT 5. , , / DR, ITAT, CUTTACK 6. / GUA RD FILE. //TRUE COPY//