T.J.V.S.R.B. Chowdary, Visakhapatnam V. The DCIT, Central Circle-1, Visakhapatnam, Visakhapatnam

MA 76/VIZ/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8430 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 02-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVI SHANKAR NARAYAN
• Assessee Lawyers: K J D SRINIVAS

Judgement Text

MP NO.76/VIZAG/2011 (ARISING OUT OF ITA NO.539/VIZAG/2005 TJVSRB CHOWDARY, VISAKHAPATNAM PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MP NO.76/VIZAG/2011 (ARISING OUT OF ITA NO.539/VIZAG/2005) ASSESSMEN T YEAR: 2002 - 03 TJVSRB CHOWDARY, VISAKHAPATNAM. VS. DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM. (APPELLANT) PAN NO: ADDPT9800D (RESPONDENT) APPELLANT BY: SHRI KJD SRINIVAS RESPONDENT BY: SHRI RAVI SHANKAR NARAYAN, SR DR DATE OF HEARING: 12.04.2012 DATE OF PRONOUNCEMENT: 1 3 .04.2012 ORDER PER SHRI B. R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICAT ION WITH A REQUEST TO AFFORD ONE MORE OPPORTUNITY TO PRESENT THE DOCUM ENTS RELATING TO THE ISSUE CONSIDERED IN THE APPEAL REFERRED (SUPRA). 2. IN THE PETITION, IT IS STATED THAT THE BENCH TOO K THE ADVERSE VIEW AGAINST THE ASSESSEE AS THE COPY OF BANK STATEMENTS FILED BY THE ASSESSEE WERE NOT LEGIBLE. IT IS SUBMITTED THAT THE ASSESSE E IS TAKING EFFORTS TO OBTAIN COPIES FROM THE BANK. ACCORDINGLY IT IS PRA YED THAT THE ASSESSEE SHOULD BE GIVEN ONE MORE OPPORTUNITY. 3. ON THE OTHER HAND, THE LEARNED D.R SUBMITTED THAT THE ASSESSEE HAS NOT POINTED OUT ANY DEFECT IN THE ORDER PASSED BY T HE TRIBUNAL. HE FURTHER SUBMITTED THAT THE CONSIDERATION OF FRESH DOCUMENTS , IF ANY, WOULD AMOUNT TO REVIEW OF THE ORDER, WHICH THE TRIBUNAL IS NOT E NTITLED TO DO U/S 254(2) OF THE ACT. MP NO.76/VIZAG/2011 (ARISING OUT OF ITA NO.539/VIZAG/2005 TJVSRB CHOWDARY, VISAKHAPATNAM PAGE 2 OF 2 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERU SED THE RECORD. ADMITTEDLY, THE ASSESSEE HAS FAILED TO POINT OUT AN Y DEFECT IN THE ORDER PASSED BY THE TRIBUNAL. ON A CAREFUL PERUSAL OF TH E ORDER, WE NOTICE THAT THE TRIBUNAL HAS ALSO NOT ARRIVED AT ITS DECISION O N THE BASIS OF ILLEGIBILITY OF BANK STATEMENT, AS CONTENDED BY THE ASSESSEE. UNDE R SECTION 254(2) OF THE ACT, THE TRIBUNAL IS ONLY EMPOWERED TO RECTIFY THE MISTAKES AND THE TRIBUNAL CANNOT REVIEW ITS ORDER UNDER THE GARB OF RECTIFICATION. ACCORDINGLY, WE AGREE WITH THE CONTENTIONS RAISED B Y THE LEARNED D.R. ACCORDINGLY, WE DO NOT FIND ANY MERIT IN THE PETITI ON SUBMITTED BY THE ASSESSEE. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 13.04.2012. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER VISAKHAPATNAM, DATE: 13 TH APRIL, 2012 COPY TO 1 TJVSRB CHOWDARY, 9 - 20 - 11/A, ASILMETTA, VISAKHAPATNAM. 2 DY.COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - 1, VISAKHAPATNAM. 3 4. THE CIT (CENTRAL), HYDERAB AD, THE CIT(A)-1, VISAKHAPATNAM. 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM