ITO, Mohali V. Sh. Mohinder Singh, Mohali

MA 73/CHANDI/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6158 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-02-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 1998-1999
• Appeal Filed On: 22-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NO. 73/CHD/2010 (IN ITA NO. 257/CHD/2007) ASSESSMENT YEAR: 1998-99 THE ITO, VS. SHRI MOHINDER SINGH WARD-6(2), MOHALI CHANDIGARH (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY: SMT. SARITA KUMARI ORDER PER SUSHMA CHOWLA, JM THE REVENUE HAS FILED REVIEW PETITION IN THE PRESEN T CASE BEFORE US AGAINST THE ORDER PASSED BY THE TRIBUNAL IN ITA NO . 257/CHD/2007 DATED 12.6.2008 RELATING TO ASSESSMENT YEAR 1998-99 . 2. IT WAS POINTED BY THE LD. DR FOR THE REVENUE THA T CERTAIN INFORMATION HAS BEEN RECEIVED AFTER THE PASSING OF THE ORDER OF THE TRIBUNAL, WHICH GOES TO THE ROOT OF THE ISSUE AND H ENCE PRESENT REVIEW PETITION IS MOVED BY THE DEPARTMENT. 3. ON PERUSAL OF THE ORDER IN ITA NO. 257/CHD/22007 , WE FIND THAT THE TRIBUNAL VIDE ITS ORDER DATED 12.6.2008 HAD ELA BORATELY CONSIDERED THE FACTUAL AND LEGAL ASPECTS OF THE MATTER AND DECIDED ALL THE ISSUES IN CONNECTION WITH THE ADDITION OF RS. 9,14,292/- AND DELETED THE SAME. THE 2 PRESENT REVIEW PETITION HAS BEEN FILED BY THE REVEN UE AUTHORITIES IN VIEW OF THE EVIDENCE RECEIVED AFTER PASSING OF THE ORDER OF THE TRIBUNAL AND A PRAYER IS MADE VIDE THIS PETITION WHEREIN IT IS PLE ADED THAT THE PRESENT CASE IS FIT CASE FOR REVIEW AND A REQUEST IS ACCORD INGLY MADE TO RECONSIDER THE ORDER DATED 12.6.2008 IN VIEW OF THE DOCUMENTS COMING INTO POSSESSION OF THE DEPARTMENT AFTER PASSING OF THE O RDER IN THE CASE. 4. WE FIND NO MERIT IN THE PRESENT REVIEW PETITION MOVED BY THE REVENUE AS POWERS U/S 254(2) OF THE INCOME TAX ACT ARE TO BE EXERCISED BY THE TRIBUNAL WITH A VIEW TO RECTIFY ANY MISTAKE APPARENT FROM RECORD. THE POWER IS LIMITED TO AMEND ONLY THE MISTAKES APP ARENT FROM RECORD. NO POWER IS VESTED IN THE TRIBUNAL TO REVIEW ITS DECIS ION EXCEPT TO CORRECT APPARENT MISTAKES, AS HELD BY VARIOUS COURTS. IN T HE ABOVE SAID CIRCUMSTANCES, THE REVIEW PETITION MOVED BY THE APP LICANT IS HEREBY DISMISSED. 5. IN THE RESULT, THE REVIEW APPLICATION FILED BY T HE APPLICANT REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF FEBRUARY 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH FEBRUARY, 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3