ACIT, Patiala V. M/s State Bank of Patiala, Patiala

MA 7/CHANDI/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0443 (ITAT-CHANDIGARH)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 03-05-2013
• Assessment Year: 1994-1995
• Appeal Filed On: 30-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH B, CHANDIGARH BEFORE SHRI T.R.SOOD ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. 5/CHD/2013 IN ITA NO. 535/CHD/2005 A.Y : 1994-95 & M.A. 6/CHD/2013 IN ITA NO. 536/CHD/2005 A.Y : 2001-02 & M.A. 7/CHD/2013 IN ITA NO. 484/CHD/2005 A.Y : 1994-95 THE ACIT, CIRCLE-, V STATE BANK OF PATIALA PATIALA. PATIALA. (APPELLANT) (RESPONDENT) DEPARTMENT BY : SHRI AKHILESH GUPTA ASSESSEE BY : SHRI C.NARESH DATE OF HEARING : 21.06.2013 DATE OF PRONOUNCEMENT : 27.6.2013 ORDER PER T.R.SOOD, A.M. THROUGH THESE MISCELLANEOUS APPLICATIONS, REVENUE H AS SOUGHT RECALLING OF ORDERS OF THE TRIBUNAL IN ITA NOS. 535 /CHD/2005, 536/CHD/2005 AND 484/CHD/2005. 2. THE LD. DR POINTED OUT WITH REFERENCE TO THE MI SCELLANEOUS APPLICATION THAT REVENUES APPEALS HAVE BEEN DISMIS SED BY THE TRIBUNAL BECAUSE NO COD PERMISSION WAS OBTAINED AND NOW THE HON'BLE SUPREME COURT IN THE CASE OF ELECTRONIC CORPORATION OF INDI A V UOI 332 ITR 58 (S.C) HAS HELD THAT FUNCTIONING OF THE COD HAS NOT SERVED ANY PURPOSE AND THEREFORE, THE SAME MAY BE SCRAPPED. IN VIEW OF THIS LATEST ORDER OF HON'BLE SUPREME COURT, THE ORDER MAY BE RECALLED . 2 3. ON THE OTHER HAND, LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT REVENUE HAD EARLIER MOVED MISCELLANEOUS APPLICATION NOS. 24, 25 & 26/CHD/2008 AGAINST THE SAME ORDERS WHICH HAS BEEN DISMISSED BY THE TRIBUNAL VIDE ORDER DATED 24.09.2008. SINCE A M.A. AGAINST M.A. IS NOT MAINTAINABLE, THEREFORE THESE MISCELLANEOUS APPLICA TIONS SHOULD NOT BE ENTERTAINED. IN ANY CASE, THESE MISCELLANEOUS APPL ICATIONS WERE FILED ON 30.7.2012 WHEREAS THE ORDER OF TRIBUNAL IN ITA N OS. 535, 536 & 484/CHD/2005 WAS PASSED ON 22.12.2006 WHICH MEANS T HAT M.A. HAS BEEN FILED AFTER EXPIRY OF FOUR YEARS FROM THE DATE OF ORDER OF TRIBUNAL. SINCE, THERE IS NO PROVISION OF COD IN FILING THE M .A., THESE MISCELLANEOUS APPLICATIONS CANNOT BE ENTERTAINED. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND FIND FOR CE IN THE SUBMISSIONS OF LD. COUNSEL FOR THE ASSESSEE. SECTI ON 254(2) READS AS UNDER : 254 (2) THE APPELLATE TRIBUNAL MAY, AT ANY TIME WITHIN FOUR YEARS FROM THE DATE OF THE ORDER, WITH A VIEW TO RECTIFYING ANY MI STAKE APPARENT FROM THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB-SECT ION (1), AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOT ICE BY THE ASSESSEE OR THE [ASSESSING] OFFICER : 5. A PLAIN READING OF THE ABOVE SHOWS THAT SECTION 254(2) CONSISTS OF TWO PARTS. THE FIRST PART SUO-MOTU DEALS WITH THE POWER OF THE TRIBUNAL TO AMEND ANY ORDER TO RECTIFY A MISTAKE WITHIN FOUR YEARS FROM THE DATE OF THE ORDER AND THE SECOND PART CONSISTS OF THE PO WER TO AMEND/RECTIFY THE ORDER IF THE SAME IS BROUGHT TO THE KNOWLEDGE O F TRIBUNAL BY AN APPLICATION BY THE ASSESSEE OR THE ASSESSING OFFICE R. THIS MEANS THAT TRIBUNAL HAS NO POWER TO PASS AN ORDER U/S 254(2) I N CASE THE APPLICATION IS MOVED BY THE ASSESSEE OR ASSESSING O FFICER AFTER FOUR YEARS FROM THE DATE OF THE ORDER OF TRIBUNAL. 3 6. IN CASE BEFORE US, THE ORIGINAL ORDER WAS PASSED BY THE TRIBUNAL ON 22.12.2006 AND THE MISCELLANEOUS APPLICATION HAS BEEN FILED ON 30.7.2012 WHICH IS AFTER FOUR YEARS FROM THE DATE O F ORDER AND THEREFORE, THE TRIBUNAL HAS NO POWER TO PASS ANY ORDER ON SUCH APPLICATION. IN ANY CASE, CHANDIGARH BENCH OF THE TRIBUNAL IS CONSISTEN TLY HOLDING THAT M.A. AGAINST M.A. I.E. SECOND M.A. IS NOT POSSIBLE BECAU SE THERE IS NO SUCH PROVISION IN THE ACT. ACCORDINGLY, WE DECLINE TO P ASS ANY ORDER AND REJECT THESE MISCELLANEOUS APPLICATIONS. 7. IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE DI SMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JUNE, 2013. SD/- SD/- (SUSHMA CHOWLA) (T.R.SOOD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 27 TH JUNE, 2013. POONAM COPY TO: THE APPELLANT, THE RESPONDENT, THE CIT(A), THE CIT, DR ASSISTANT REGISTRAR ITAT,CHD.