G.Narasiman, Erode V. ITO, Coimbatore

MA 70/CHNY/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3298 (ITAT-CHENNAI)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-02-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 13-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR
• Assessee Lawyers: B KARTHIKEYAN
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , C BENCH, CHENNAI . , , BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.70/CHNY/2018 IN I.T.A.NO.1000/MDS/2017 (ASSESSMENT YEAR: 2012-13) SHRI G. NARASIMAN, C/O, GSV ASSOCIATES, CHARTERED ACCOUNTANTS, NO.5, 2 ND FLOOR, PMK NAGAR, MAHALINGAPURAM, NUNGAMBAKKAM, CHENNAI 600 034. VS THE INCOME TAX OFFICER, NON CORPORATE WARD 2(4), COIMBATORE. PAN: ABPPN6573S ( / APPLICANT) ( / RESPONDENT) / APPLICANT BY : SHRI B. KARTHIKEYAN, CA /RESPONDENT BY : SHRI R.CLEMENT RAMESH KUMAR,ADDL.CIT /DATE OF HEARING : 15.02.2019 /DATE OF PRONOUNCEMENT : 15.02.2019 / O R D E R PER A. MOHAN ALANKAMONY, AM:- THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECTIFICATION OF MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL PASSED IN I.T.A. NO.1000/MDS/2017 DATED 13.10.2017. 2. AT THE OUTSET, THE LD.AR SUBMITTED BEFORE US THAT THE ASSESSEES COUNSEL HAD FAILED TO PRESENT CERTAIN FACTS AND EVIDENCES BEFORE THE TRIBUNAL AND THEREFORE THE TRIBUNAL HAD ERRED IN ITS DECISION. IT WAS THEREFORE PLEADED THAT THE ORDER OF THE TRIBUNAL MAY BE RECALLED. THE LD.DR STRONGLY OPPOSED TO THE 2 MP NO .70 /CHNY/ 2018 SUBMISSION OF THE LD.AR AND STATED THAT THERE WAS NO MISTAKE APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL WHICH IS REQUIRED TO BE RECTIFIED. THE LD.DR FURTHER ARGUED STATING THAT ANY ALTERATION IN THE ORDER OF THE TRIBUNAL WOULD AMOUNT TO REVIEW, WHICH IS NOT PERMITTED AS PER THE PROVISIONS OF THE ACT. HENCE IT WAS PLEADED THAT THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE MAY BE DISMISSED. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MATERIALS ON RECORD. FROM THE FACTS OF THE CASE, IT IS APPARENT THAT THE TRIBUNAL HAD DECIDED THE ISSUE BASED ON THE MATERIALS ON RECORD AND FROM THE ARGUMENTS ADVANCED BY BOTH THE PARTIES. IN THIS SITUATION, WE DO NOT FIND ANY MISTAKE THAT IS APPARENT ON RECORD IN THE ORDER OF THE TRIBUNAL WHICH IS REQUIRED TO BE RECTIFIED. FURTHER THE TRIBUNAL DOES NOT HAVE POWER TO REVIEW ITS OWN ORDER. THEREFORE WE DO NOT FIND ANY MERIT IN THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE. 4. IN THE RESULT THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 15 TH FEBRUARY, 2019 AT CHENNAI. SD/- SD/- ( ) (DUVVURU R.L REDDY) /JUDICIAL MEMBER ( . ) (A. MOHAN ALANKAMONY) /ACCOUNTANT MEMBER /CHENNAI, /DATED 15 TH FEBRUARY, 2019 RSR . /COPY TO: 1. / APPLICANT 2. / RESPONDENT 3. ( ) /CIT(A) 4. /CIT 5. /DR 6. /GF.