National Aluminium Company Ltd., Bhubaneswar V. ACIT, Corporate Circle-1(2), Bhubaneswar

MA 4/CTK/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3179 (ITAT-CUTTACK)
• Duration Of Justice: 1 year(s) 5 month(s) 20 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: 2009-2010
• Appeal Filed On: 28-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SATYAJIT MISHRA

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.04/CTK/2021 (Arising out of IT A No.331/CT K/2017) (नििाारण वषा / AYs. :2009-2010) National Aluminium Company Limited, NALCO Bhawan, P/1, Nayapalli, Bhubaneswar Vs ACIT, Corporate Circle-1(2), Bhubaneswar PAN No. : AAACN 7449 M (अऩीलाथी /Appellant) .. (प्रत्यथी / Respondent) ननधाारिती की ओर से /Assessee by : Shri Satyajit Mishra, AR िा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 Arun Khodpia, AM: This miscellaneous application is filed by the assessee against the consolidated order of the Tribunal passed in ITA No.331/CTK/2017, dated 28.10.2020. 2. It was the submission of the ld. AR that the Tribunal has wrongly considered the fact that the transportation loss in respect of coal was not allowable insofar as as per the opinion of the Tribunal, the assessee must have claimed the same on the responsible transporter which has not been shown in the present case. It was the submission that the loss was only 0.498%. It was submitted that as per the Government of India Circular the loss is permissible by 1%. It was submitted that the order of the Tribunal may be recalled and the issue may be readjudicated. MA No.04/CTK/2021 2 3. In reply, ld. Sr. DR vehemently supported the order of the Tribunal. It was submitted that no error in the order of the Tribunal has specifically been pointed out. It was the submission that the Tribunal has expressed its view and the same is liable to be upheld. 4. We have considered rival submissions. A perusal of the miscellaneous application filed by the assessee shows that in para 16(a) the assessee is asking for the conclusion drawn by the Tribunal be treated as a mistake apparent from the record. The Tribunal has taken a decision on the basis of the facts as before it. Just because additional facts could not be placed before the Tribunal, it would not render the order of the Tribunal to suffer from mistake apparent from the record. This being so, as no specific error in the order of the Tribunal has been pointed out, which is apparent from the record, the miscellaneous application filed by the assessee stands dismissed. 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/- (GEORGE MATHAN) Sd/- (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 19/08/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : 1. अऩीलाथी / The Appellant- National Aluminium Company Limited, NALCO Bhawan, P/1, Nayapalli, Bhubaneswar 2. प्रत्यथी / The Respondent- ACIT, Corporate Circle-1(2), Bhubaneswar MA No.04/CTK/2021 3 आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 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//