THE ITO, (TDS) WARD -3(1), Vijayawada V. M/s The Krishna District Co.-Op.Bank Ltd., Penuganchiprolu

MA 5/VIZ/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2204 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-07-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 18-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH , VISAKHAPATNAM BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER M.P. NOS. 3, 4 & 5 /VIZ/2013 (IN M.P NOS. 101(ITA NO. 301/V/2010), 521 & 522/V IZ/2010 ASSESSMENT YEARS : 2005-06, 2006-07 & 2007-08) INCOME TAX OFFICER (TDS), WARD 3(1), VIJAYAWADA THE KRISHNA DISTRICT COOPERATIVE BANK LTD., PENUGANCHIPROLU PAN HYDT 01755F (APPLICANT) (RESPONDENT) REVENUE BY SHRI D. MANOJKUMAR ASSESSEE BY SHRI G.V.N. HARI DATE OF HEARING 04-07-2014 DATE OF PRONOUNCEMENT 04-07-2014 O R D E R PER J. SUDHAKAR REDDY, A.M.: BY THESE MISCELLANEOUS PETITIONS, THE REVENUE SEEK S RECTIFICATION OF THE OF THE ORDER OF THE TRIBUNAL ORDER. 2. M.P. NO. 3/VIZ/2013 FILED BY THE REVENUE U/S 254 (2) IS NOT MAINTAINABLE. FOR COMING TO THIS CONCLUSION, WE DRA W SUPPORT FROM THE FOLLOWING JUDGMENT: 2.1 IN THE CASE OF COMMISSIONER OF INCOME TAX & ANR . VS. PRESIDENT, INCOME TAX APPELLATE TRIBUNAL & ORS., THE HONBLE H IGH COURT OF ORISSA, 196 ITR 838, HELD AS FOLLOWS: 2 M.P. NOS. 3 , 4 & 5/VIZ/2013 THE KRISHNA DISTRICT COOPERATIVE BANK LTD. TO ATTRACT APPLICABILITY OF S. 254(2), THE MISTAKE WHICH IS SOUGHT TO BE RECTIFIED MUST BE APPARENT FROM THE RECORD, AND THE SAME MUST BE IN ANY ORDER PASSED UNDER SUB-S.(1) OF S. 254. THE ORD ER REFERRED TO IN S. 254(1) IS ONE RELATING TO AN APPEAL FILED BY EITHER ASSESSEE OR REVENUE. THE APPEAL' REFERRED TO IN THE PROVISION IS ONE FILED UNDER S. 253. THEREFORE, THE ORDER WHICH CAN BE RECTIFIED MU ST BE ONE WHICH HAS BEEN PASSED BY THE TRIBUNAL IN AN APPEAL FILED UNDE R S. 253. AN ORDER REJECTING AN APPLICATION FOR RECTIFICATION UNDER S. 254(2) CANNOT BE RECTIFIED UNDER S. 254(2). THE SAME MAY RELATE TO A N APPEAL, BUT IS NOT AN ORDER PASSED BY THE TRIBUNAL UNDER SUB-S. (1) OF S. 254. THE ASSESSEE'S APPLICATION FOR RECTIFICATION UNDER S. 2 54(2) WAS REJECTED BY THE TRIBUNAL. THE SECOND APPLICATION WAS FOR RECTIF ICATION OF SOME ALLEGED MISTAKES IN THE SAID ORDER OF REJECTION. SE C. 254(2) HAD NO APPLICATION TO SUCH AN ORDER. THE TRIBUNAL WAS NOT JUSTIFIED IN PURPORTING TO ACT UNDER S. 254(2), AND PASSING THE IMPUGNED ORDER. CONCLUSION AN ORDER REJECTING AN APPLICATION FOR RECTIFICATION UNDER S. 254(2) CANNOT BE RECTIFIED UNDER S. 254(2). 3. IN THE MISCELLANEOUS PETITIONS 4 & 5/VIZ/2013, THE REVENUE SEEKS CLARIFICATION IN THE ORDER OF THE TRIBUNAL PASSED IN ITA NOS. 521 & 522/VIZ/2013, DATED 11/03/2011. 4. AFTER HEARING THE RIVAL SUBMISSIONS, WE FIND THA T THERE IS NO MISTAKE APPARENT ON RECORD REQUIRING RECTIFICATION. THE A.O AT PARA 9 OF THE M.P. REQUESTS THE ITAT TO GIVE SPECIFIC DIRECTIONS ON C ERTAIN ASPECTS IN MODIFICATION OF THE DIRECTION GIVEN IN THE IMPUGNED TRIBUNAL ORDER. THE ITAT HAS THE POWERS U/S 254(2) FOR RECTIFICATION OF MIST AKE APPARENT ON RECORD IN THE ORDER PASSED BY IT AND NOT TO GIVE CLARIFICATIO NS OR GIVE ADDITIONAL DIRECTIONS TO THE ITO. HENCE, THE M.PS. ARE MISCONC EIVED AND DISMISSED AS SUCH. . 3 M.P. NOS. 3 , 4 & 5/VIZ/2013 THE KRISHNA DISTRICT COOPERATIVE BANK LTD. 5. IN THE RESULT, ALL THREE M.PS. FILED BY THE REVE NUE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 04/07/2014. SD/- SD/- (SAKTIJIT DEY) (J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER VISAKHAPATNAM, DATED: 4 TH JULY, 2014 KV COPY TO:- 1) ITO (TDS, WARD 3(1), SVR PLAZA, 2 ND FLOOR, MOGHALRAJAPURAM, VIJAYAWADA. 2)THE KRISHNA DISTRICT COOPERATIVE BANK LTD., PENUG ANCHIPROLU, KRISHNA DT. 3) CIT(A), VIJAYAWADA 4) CIT(TDS), HYDERABAD 5)THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., VIZAG