Purshottam S.Panchal, Valsad V. Pr.CIT, Valsad, Valsad

MA 36/SRT/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2013 (ITAT-SURAT)
• Duration Of Justice: 1 year(s) 11 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-06-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-03-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 16-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUPAMA SINGLA
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM Miscellaneous Application No.36/SRT/2020 (Arising out of ITA No.242/SRT/2019) (िनधाᭅरणवषᭅ / Assessment Year: (2009-10) (Virtual Court Hearing) Purshottam S. Panchal Raw House-5, Rameshwar Park, Parnera Pardi, Atul- Valsad Road, Valsad-396001 Vs. Principal Commissioner of Income-Tax Valsad, 301, 3 rd Floor, Palak Arcade, Aayakar Bhavan, Tithal Road, Valsad- 396001 ̾थायीलेखासं./जीआइआरसं./PAN/GIR No.: ANNPP 8604 K (Applicant) (Respondent) Assessee by :Shri Surji D Chheda, CA Respondent by :Ms. Anupama Singla – Sr.D.R सुनवाई कᳱ तारीख/ Date of Hearing : 11/03/2022 घोषणा कᳱ तारीख/Date of Pronouncement : 02/06/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: By way of this Miscellaneous Application (MA), the assessee has sought to point out that a mistake apparent from the record within the meaning of Section 254(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) has crept in the order of the Tribunal dated 12.12.2019 in ITA No.242/SRT/2019 for assessment year 2009-10. 2. The contention of Ld. Counsel in this M.A is that the order passed by Tribunal in ITA No.242/SRT/2019 dated 12.12.2019, contains an error, as the Tribunal has not considered the entire submission made by Ld. Authorized Representative of the assessee. Page | 2 MA No.36/SRT/2020 (a/o ITA No.242/SRT/2019 Sh. Purshottam S. Panchal 3. On the other hand, Ld. Senior DR for the Revenue submits that Tribunal has considered the entire facts of the case and reached on conclusion. Therefore, the order passed by the Tribunal cannot be re- written again. Since the Tribunal has rendered the findings on merit, therefore order of Tribunal does not contain any apparent mistake from record and therefore it should not be re-called. 4. We have heard both the parties and perused the materials available on record. We note that the Tribunal after taking into account the facts as narrated in the assessee’s case, adjudicated the issue by passing a speaking order vide para 10 to 15 of the Tribunal order. There is no provision in Section 254(2) of the Act, to adjudicate the issue on merit. In such a factual background, we decline to accept the instant Miscellaneous Application as it is not maintainable. Hence, we dismiss the assessee’s MA. 5. In the result, M.A filed by the assessee is dismissed. Order pronounced on 02/06/2022 by placing the result on the Notice Board as per Rule 34(5) of the income-tax (Appellate Tribunal) Rule 1963. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat/ᳰदनांक/ Date: 02/06/2022 / Dkp outsourcing Sr.P.S Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr.CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS ITAT, Surat