Mansh Pannalal Bagdia, Jalna V. Deputy Commissioner of Income-tax, Jalna

MA 44/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5304 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 20-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ABHAY AGARWAL
• Keywords: Rectification of order
• Section: 254(2)

Judgement Text

आयकर अपीलीय अिधकरण “ए” ᭠यायपीठ पुणे मᱶ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE (Through Virtual Court) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM M.A. No.44/PUN/2021 (Arising out of ITA No.1210/PUN/2017) िनधाᭅरण वषᭅ / Assessment Year : 2012-13 Manish Pannalal Bagdia, Bagadia Palace, Rajendra Prasad Road, Jalna- 431203. PAN : AHOPB0111E .......अपीलाथᱮ / Appellant बनाम / V/s. DCIT, Jalna Circle, Jalna. ......ᮧ᭜यथᱮ / Respondent Assessee by : Shri Abhay Agarwal Revenue by : Shri Piyush Kumar Singh Yadav सुनवाई कᳱ तारीख / Date of Hearing : 21.01.2022 घोषणा कᳱ तारीख / Date of Pronouncement : 24.01.2022 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: This Miscellaneous Application has been filed by the assessee arising out of ITA No.1210/PUN/2017 for assessment year 2012-13 u/s. 254(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) with a prayer to rectify the order of Tribunal dated 08.01.2020. 2. The ld. AR for the assessee through this Miscellaneous Application submitted that the primary facts of the matter had not been recorded correctly in the order of the Tribunal dated 08.01.2020 (supra). The ld. AR 2 MA No.44/PUN/2021 further submitted that the alternative submission of the assessee had not been considered by the Tribunal. Therefore, the Ld. AR for the assessee through this Miscellaneous Application prayed before the Bench to recall the order of the Tribunal (supra) and decide the issue afresh. 3. On the other hand, the Ld. DR submitted that the order of the Tribunal dated 08.01.2020 is well reasoned order and the same does not call for any review or rectification. The Ld. DR further submitted that there is no ‘mistake apparent from record’ in the order of the Tribunal dated 08.01.2020. 4. We have perused the case records and heard the rival contentions. We have also analyzed the facts and circumstances in this case. Reverting to our order dated 08.01.2020, we are of considered view that in the guise of rectification, the assessee is seeking review of the order of Tribunal, which is beyond the scope of powers as envisaged u/s. 254(2) of the Act. The assessee has not been able to establish any mistake apparent from record in the order of the Tribunal. The Hon'ble Jurisdictional High Court in the case of CIT Vs. Ramesh Electric & Trading Company reported as 203 ITR 497 has held that the scope of section 254(2) is limited to rectification of mistake apparent from record itself and not reviewing the judgment. The relevant observations of the Hon'ble High Court are as under: “The Tribunal cannot, in exercise of its power of rectification, look into some other circumstances which would support or not support its conclusion so arrived at. The mistake which the Tribunal is entitled to correct is not an error of judgment but a mistake which is apparent from the record itself.” 5. Considering the above, Miscellaneous Application filed by assessee is dismissed being devoid of any merit. 3 MA No.44/PUN/2021 6. In the result, Miscellaneous Application filed by assessee is dismissed. Order pronounced on this 24 th day of January, 2022. Sd/- Sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) लेखा सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER पुणे / Pune; ᳰदनांक / Dated : 24 th January, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-1, Aurangabad. 4. The Pr. CIT-1, Aurangabad. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.