Madmit Ventures Private Limited, Rourkela V. ITO,Ward-5, Rourkela

MA 35/CTK/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3175 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-08-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 28-06-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: BASUDEV PANDA

Judgement Text

आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JM & SHRI ARUN KHODPIA, AM Miscellaneous Application No.35/CTK/2021 (Arising out of IT A No.13/CTK/2020) (नििाारण वषा / AY. :2010-2011) Madmit Ventures Private Ltd., (Erstwhile Gupta Marbles Pvt.Ltd) Sahej Success 3E, 2 nd Floor, Near New Court Building, Uditnagar, Rourkela Vs ITO, Ward-5, Rourkela PAN No. : AABCG 2033 K (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri Basudev Panda, Sr. Advocate with Shri B.R.Panda, Advocate िाजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR स ु नवाई की तािीख / Date of Hearing : 19/08/2022 घोषणा की तािीख/Date of Pronouncement : 19/08/2022 आदेश / O R D E R Per George Mathan, JM: This miscellaneous application is filed by the assessee against the order of the Tribunal passed in ITA No.13/CTK/2020, dated 14.02.2020. 2. It was submitted by the ld. Senior Advocate that the Hon’ble Jurisdictional High Court of Orissa has categorically held that the matter should not be restored to the lower authorities when the facts are available before the Tribunal. It was his further contention that similar was the view of the coordinate bench of the Tribunal in the case of Sri Sukhmaya Das in ITA No.232/CTK/2020, order dated 14.06.2021. It was also submitted by the ld. Sr. Advocate that in the present case the Tribunal has restored the issue to the file of ld.CIT(A). Thus, the ld. Sr. MA No.35/CTK/2021 2 Advocate submitted that the order of the Tribunal is required to be recalled and the appeal is required to be disposed off on merits. 3. In reply, ld. Sr. DR submitted that para 3 of the order of the Tribunal categorically shows that the assessee had prayed for restoration of the issue to the file of CIT(A) as he had not represented his matter before the ld. CIT(A). It was the submission that there is no mistake apparent from the order of the Tribunal, which calls for any rectification. 4. We have considered rival submissions. Admittedly a perusal of the para 3 of the order of the Tribunal shows that the issue has been restored to the file of CIT(A) at the request of the ld. AR of the assessee. It is also an admitted fact that if the evidence and documents are available before the Tribunal, the issue should normally not be restored to the file of lower authorities. It is also very categorical position that the Tribunal cannot accept any evidence unless the same have been furnished before the lower authorities. On perusal of the record available before us shows that no evidence has been placed before the Tribunal during the course of hearing of the appeal. It may also be mentioned here that under Rule 29 of the ITAT Rules, 1963, evidence/documents can be produced before the Tribunal, that has also not been complied by the ld. AR of the assessee. Thus, there was no evidence produced before the Tribunal. Further the fact that the order of the CIT(A) is an ex-parte order, which shows that substantially evidence have not been placed before the ld. CIT(A) also. This being so, it cannot be said that restoring the issue by the Tribunal to the file of the ld. CIT(A) is a mistake apparent from the record. MA No.35/CTK/2021 3 Accordingly, we dismiss the miscellaneous application filed by the assessee. 5. In the result, miscellaneous application filed by the assessee is dismissed. Order pronounced and dictated in the open court on 19/08/2022. Sd/- (ARUN KHODPIA) Sd/- (GEORGE MATHAN) ऱेखा सदस्य / ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER कटक Cuttack; ददनाांक Dated 19/08/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीलाथी / The Appellant- Madmit Ventures Private Ltd., (Erstwhile Gupta Marbles Pvt.Ltd) Sahej Success 3E, 2 nd Floor, Near New Court Building, Uditnagar, Rourkela 2. प्रत्यथी / The Respondent- ITO, Ward-5, Rourkela 3. आयकि आय ु क्त(अऩील) / The CIT(A), 4. आयकि आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकि अऩीलीय अधधकिण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईल / Guard file. सत्यावऩत प्रनत //True Copy//