Principal CIT, Cuttack V. M/s. B.Sahoo and Partners, Cuttack

MA 63/CTK/2017

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4009 (ITAT-CUTTACK)
• Duration Of Justice: 4 year(s) 5 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 28-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.63/CTK/2017 (Arising out of IT A No.266/CT K/2015) (नििाारण वषा / AY. :2010-2011) CIT, Cuttack Vs M/s B.Sahoo and Partners, Bholamian Bazar, Mansinghpatna,Tulsipur, Cuttack PAN No. : AAIFB 2818 B (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से /Revenue by : Shri S.C.Mohanty, Sr. DR ननधााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR स ु नवाई की तारीख / Date of Hearing : 10/06/2022 घोषणा की तारीख/Date of Pronouncement : 10/06/2022 आदेश / O R D E R Per Arun Khodpia, AM: This miscellaneous application is filed by the revenue against the order of the Tribunal in ITA No.266/CTK/2015, dated 17.08.2017. 2. The order of the Tribunal is dated 17.08.2017, the miscellaneous application is signed by the revenue is dated 28.12.2017, however, it is noticed that the memo of miscellaneous application has been presented by hand on 29.12.2017 but the same has been registered in the Tribunal only on 14.12.2018. 3. It was submitted by the ld. Sr. DR that the order of the Tribunal suffers from mistake apparent from the record insofar as the Tribunal has held two of the issues as academic as the AO had when giving effect to the order of the ld. CIT passed u/s.263 of the Act not made any addition. It MA No.63/CTK/2017 2 was further submitted that in respect of third issue being the capital introduction, the Tribunal had considered the arguments of the assessee, which were not before the ld. CIT. It was also the submission that this constituted a mistake apparent from the record and the order of the Tribunal is liable to be recalled. He further placed reliance on the decision of the Hon’ble Allahabad High Court in the case of CIT Vs. Mool Chand Shyam Lal reported in [2005] 273 ITR 160 (Allahabad) as also on the decision in the case of CIT Vs. U.P.Shoe Industries, reported in [1999] 235 ITR 663 (Allahabad). Ld. Sr. DR also placed reliance on the decision of Hon’ble Rajasthan High Court in the case of Champa Lal Chopra, reported in [2002] ITR 74 (Rajasthan). 4. In reply, ld. AR vehemently supported the order of the Tribunal. 5. We have considered rival submissions. 6. A perusal of the decision relied upon by the ld. Sr. DR before us shows that there should be factual mistake so apparent that it becomes necessary to correct the same. The alleged mistake that have been pointed out by the ld. Sr. DR is nothing but the decision of the Tribunal. There is no error in respect of the factual matrix which has been recorded by the Tribunal. When the facts have been recorded correctly, the decision of the Tribunal cannot be treated as mistake apparent from the record. If at all, the revenue was unsatisfied with the decision of the Tribunal the option was appellate legal remedies and rectification is not one of those remedies. Thus, as the revenue is not able to point out any mistake apparent on the record of the Tribunal in ITA No.266/CTK/2015, MA No.63/CTK/2017 3 dated 17.08.2017, the miscellaneous application filed by the revenue is dismissed. 7. In the result, miscellaneous application filed by the revenue is dismissed. Order pronounced and dictated in the open court on 10/06/2022. Sd/- (GEORGE MATHAN) Sd/- (ARUN KHODPIA) न्यानयक सदस्य / JUDICIAL MEMBER ऱेखा सदस्य / ACCOUNTANT MEMBER कटक Cuttack; ददनाांक Dated 10/06/2022 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलऱपप अग्रेपषि/Copy of the Order forwarded to : आदेशाि ु सार/ BY ORDER, (Assistant Registrar) आयकर अपीऱीय अधिकरण, कटक/ITAT, Cuttack 1. अऩीऱाथी / The Appellant- CIT, Cuttack 2. प्रत्यथी / The Respondent- M/s B.Sahoo and Partners, Bholamian Bazar, Mansinghpatna,Tulsipur, Cuttack 3. आयकर आय ु क्त(अऩीऱ) / The CIT(A), 4. आयकर आय ु क्त / CIT 5. ववभागीय प्रनतननधध, आयकर अऩीऱीय अधधकरण, कटक / DR, ITAT, Cuttack 6. गार्ा पाईऱ / Guard file. सत्यावऩत प्रनत //True Copy//