Principal CIT, Sambalpur, Sambalpar V. M/S. Aakash Ganga Promoters & Developers, Bargarh

MA 6/CTK/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3902 (ITAT-CUTTACK)
• Duration Of Justice: 2 year(s) 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 26-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER M/s. Akash Ganga Promoters & Developers, AT: Haldipali, Po/Dist: Bargarh PAN/GIR No. (Appellant Per Bench This is a M.A. appeal filed by the revenue 18.12.2019 of the Tribunal in ITA No.164/CTK/2019 for assessment year 2015-16. 2. It was submitted by ld Sr DR that the Tribunal has taken a stand that there is no application of mind by the Pr. CIT in respect of issuance of notice u/s.263 of the Ac available before the Pr. CIT and only after application of mind; he had IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER M.A.No.06/CTK/2020 (in ITA No.164/CTK/2019) Assessment Year : 2015-16 M/s. Akash Ganga Promoters & Developers, AT: Haldipali, Po/Dist: Bargarh Vs. Pr. CIT, Sambalpur No.AAWFA 8864 A (Appellant) .. ( Respondent Assessee by : Shri B.N.Agarwal/Binod Agarwal Revenue by : Shri J.K.Lenka, Sr Date of Hearing : 17/6 Date of Pronouncement : 17/ O R D E R This is a M.A. appeal filed by the revenue ag 18.12.2019 of the Tribunal in ITA No.164/CTK/2019 for assessment year It was submitted by ld Sr DR that the Tribunal has taken a stand that there is no application of mind by the Pr. CIT in respect of issuance of notice u/s.263 of the Act. It was the submission that all the records were available before the Pr. CIT and only after application of mind; he had Page1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER 9) Pr. CIT, Sambalpur Respondent) B.N.Agarwal/Binod Agarwal, ARs J.K.Lenka, Sr DR 6/ 2022 /6/2022 against the order dated 18.12.2019 of the Tribunal in ITA No.164/CTK/2019 for assessment year It was submitted by ld Sr DR that the Tribunal has taken a stand that there is no application of mind by the Pr. CIT in respect of issuance of t. It was the submission that all the records were available before the Pr. CIT and only after application of mind; he had M.A.No.06/CTK/2020 (in ITA No.164/CTK/2019) Assessment Year : 2015-16 Page2 | 3 initiated the proceedings u/s.263 of the Act. It was the submission that thus there is an error in the order of the Tribunal, which requires rectification by recalling the order. 3. In reply, ld AR submitted that no specific error apparent from record in the order of the Tribunal has been pointed out. It was the submission that the M.A. filed by the revenue is liable to be dismissed. 4. We have considered the rival submissions. A perusal of the M.A. filed by the revenue shows that no mistake apparent from record has been pointed out in the order of the Tribunal. The M.A. is, in fact, a detailed written submission in regard to arguments of the ld D.R. This being so, as no specific mistake apparent from record on the order of the Tribunal has been pointed out, M.A. filed by the revenue stands dismissed. 5. In the result, M.A. filed by the revenue is dismissed. Order dictated and pronounced in the open court on 17/6/2022. (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/06/2022 B.K.Parida, SPS (OS) M.A.No.06/CTK/2020 (in ITA No.164/CTK/2019) Assessment Year : 2015-16 Page3 | 3 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : M/s. Akash Ganga Promoters & Developers, AT: Haldipali, Po/Dist: Bargarh 2. The Respondent. Pr. CIT, Sambalpur 3. The CIT(A)-, Sambalpur 4. DR, ITAT, Cuttack 5. Guard file. //True Copy//