The DCIT, Circle-1(1)(2), Ahmedabad V. Chartered Logistics Ltd., Ahmedabad

MA 79/AHD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4854 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-10-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 26-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

MA NO S . 78 & 79/AHD/2015 ASSESSMENT Y EAR S : 200 5 - 06 & 2006 - 07 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S.S. GODARA JM ] MA NO S . 78 & 79 /AHD/2015 (IN MA NOS.101 & 102/AHD/2014) ARISING OUT OF IT(SS)A NO S . 35 & 36 / AHD/201 3 ASSESSMENT YEAR S : 200 5 - 06 & 2006 - 07 DY. COM MISSIONER OF INCOME TAX, CIRCLE 1(1)(2), AHMEDABAD. ............. ... .. APPLICANT VS. CHARTERED LOGISTICS LIMITED . . . RESPONDENT CHARTERED HOUSE, SARKHEJ - SANAND CIRCLE, AHMEDABAD 380 013 . [PAN: AA ACC 7939 H ] APPEARANCES BY: SANJA Y KUMAR FOR THE APPLICANT TUSHAR P. HEMANI FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : JULY 15 , 2016 DATE OF PRONOUNC ING THE ORDER : OCTOBER 13 , 2016 O R D E R PER PRAMOD KUMAR , AM : [1] BY WAY OF THESE MISCELLANEOUS APPLICATION S , THE ASS ESSING OFFICER APPLICANT HAS INVITED OU R A TTENTION TO CER TA IN MISTAKES APPARENT ON RECORD ALLEGED TO HAVE CREPT IN THE ORDER DATED 13.05.2015 ON THE MISCELLANEOUS APPLICATION NOS.101 & 102 /AHD/2014 FILED BY THE SAME APPLICANT AS S E SS ING OFFICER. [2] WHEN T HESE MISCELLANEOUS APPLICATIONS CAME UP FOR HEARING BEFORE US, LEARNED C OUNSEL FOR THE ASSESSEE POINTED OUT OUR ATTENTION TO SPECIAL BENCH DECISION IN THE CASE OF PADAM PRAKASH (HUF) VS . ITO (2011) 131 ITD 121 (DELHI)(SB) MA NO S . 78 & 79/AHD/2015 ASSESSMENT Y EAR S : 200 5 - 06 & 2006 - 07 PAGE 2 OF 3 WHEREIN IT HAS BEEN HELD THAT AN O RDER UNDER SECTION 254(2) CANNOT BE SUBJECTED TO RECTIFICATION PROCEEDINGS UNDER SECTION 254( 2 ) AND THAT THE TRIBUNAL S POWERS TO RECTIFY MISTAKE S APPARENT ON RECORD ARE CONFINED IN RESPECT OF ORDERS PASSED UNDER SECTION 254(1). IT WAS POINTED OUT THAT IN VIEW OF THIS S PECIAL B ENCH DECISION WHICH IS BINDING PRECEDENT FOR US, WE ARE DEVOID OF THE POWERS TO ADJUDICATE ON THE PRESENT APPLICATIONS FILED BY THE ASSESSEE UNDER SECTION 254(2) BECAUSE THESE APPLICATIONS SEEK RECTIFICATION OF MISTAKES APPARENT FROM RECORD ON AN ORDER WHICH HAS B E EN PASSED UNDER SECTION 254(2) ITSELF . WE ARE URGED TO DISMISS THE SE MISCELLANEOUS APPLICATIONS FOR THIS SHO R T REASON ALONE . [3] LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT DISPUTE THE ABOVE FACTUAL POSITION BUT HE RELIED UPON THE CONTENT S OF THE RECTIFICATION/MISCELLANEOUS APPLICATIONS FILED BEFORE US. [4] HAVING HEARD THE RIVAL CONTENTIONS AND HAVING PERUSED THE MATERIAL ON RECORD, WE ARE OF THE CONSIDERED VIEW THAT THE PRESENT MISCELLANEOUS APPLICATIONS DESERVE TO BE DI SMISSED O N THE SHORT REASON THAT THE MISTAKES WHICH ARE SOUGHT TO BE RECTIFIED, IN THESE MISCELLANEOUS APPLICATIONS , ARE ALLEGED TO HAVE CREPT IN ORDER PASSED BY THE TRIBUNAL UNDER SECTION 254(2), BUT THEN AS HELD BY THE SPECIAL BENCH OF THIS T RIBUNAL IN T HE CASE OF PA D AM PRAKASH (HUF) VS. ITO, T R IBUNAL S POWERS OF RECTIFYING MISTAKES APPARENT FROM RECORD ARE CONFINED TO MISTAKES IN ORDERS UNDER SECTION 254(1) A ND NOT UNDER SECTION 254(2) . IN THIS VIEW OF THE MA T TER, WE DISMISS THE MISCELLANEOUS APPLICATIO N S ON THE SHORT GROUND OF JURISDICTION AND DECLINE TO DEAL WITH THE MATTER ON MERITS. MA NO S . 78 & 79/AHD/2015 ASSESSMENT Y EAR S : 200 5 - 06 & 2006 - 07 PAGE 3 OF 3 [5] IN THE RESULT, THESE MISCELLANEOUS APPLICATIONS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON 13 TH DAY OF OCTOBER, 2016 . SD/ - SD/ - S.S. GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: 13 TH DAY OF OCTOBER , 2016. COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6 ) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD