Sri Nama Satyanarayana, Penukonda V. ITO Ward - 1, Hindupur

MA 79/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6601 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 09-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DIWAKAR PRASAD
• Assessee Lawyers: A V RAGHURAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER M.A.NO. IN ITA NO. ASSESS- MENT YEAR APPLICANT RESPONDE NT 77/HYD/2011 1279/HYD/2008 2005-06 SHRI NAMA IBHARAJU, PENUKONDA (PAN ACRPN 5968 R) INCOME-TAX OFFICER, WARD-1, HINDUPUR 78/HYD/2011 1280/HYD/2008 2005-06 SHRI NAMA VENKATA RAMANA, PENUKONDA (PAN ACRPN 5973 R) INCOME-TAX OFFICER, WARD-1, HINDUPUR 79/HYD/2011 1281/HYD/2008 2005-06 SHRI NAMA SATYANARA- YANA, PENUKONDA (PAN ACRPN 5969 R) INCOME-TAX OFFICER, WARD-1, HINDUPUR APPLICANT BY : SHRI A.V.RAGHURAM RESPONDENT BY : SHRI DIWAKAR PRASAD O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: BY THESE APPLICATIONS UNDER S.254(2) OF THE INCOM E-TAX ACT, 1961, THE APPLICANT-ASSESSEES SEEK RECTIFICATI ON/MODIFICATION OF THE ORDER OF THIS TRIBUNAL DATED 3.11.2009 INTER-A LIA IN APPEALS ITA NO.1279 TO 1281/HYD/2008 FOR THE ASSESSMENT YEAR 20 05-06 FILED BY THEM. MA NO.77 TO 79/HYD/2011 (IN ITA NO.1279/HYD/08 & TWO OTHERS) SHRI NAMA IBHA RAJU, PENUKONDA 2 2. WE HAVE HEARD BOTH SIDES AND PERUSED THE ORDER OF THIS TRIBUNAL DATED 3.11.2009, IN THE LIGHT OF THE PRESE NT APPLICATIONS OF THE ASSESSEES FILED UNDER S.254(2) OF THE ACT. BY THE PRESENT APPLICATIONS, THE ASSESSEES CONTEND THAT THE TRIBUNAL BY ITS ORDE R DATED 3.11.2009 HAS SET ASIDE THE ORDERS OF THE CIT(A) IMPUGNED IN THOSE APPEALS, BECAUSE OF AN IRREGULARITY NOT ON THE PART OF THE A SSESSEE, BUT ON THE PART OF THE CIT(A) DUE TO PASSING OF THE IMPUGNED O RDER ON A HOLIDAY. SINCE THE ASSESSEES HAD TO PAY HEFTY FEE OF RS.10,0 00 FOR INSTITUTING EACH OF THE THREE APPEALS, AND THE ORDER IMPUGNED I N THOSE APPEALS WAS SET ASIDE FOR NO FAULT OF THE ASSESSEE, BUT ON ACCOUNT OF THE MISTAKE ON THE PART OF THE CIT(A), IT IS SUBMITTED THAT THE TRIBUNAL OUGHT TO HAVE AWARDED COSTS. THROUGH THE PRESENT A PPLICATIONS, THE APPLICANT-ASSESSEES HAVE PLEADED FOR THE AWARDED OF SUCH COSTS IN FAVOUR OF THE ASSESSEE. RELIANCE IN THAT BEHALF W AS ALSO PLACED ON THE DECISION OF THE TRIBUNAL IN ITO V/S. GARG ENTERPRIS ES (2004) 90 TTJ(CHD) 690. THE LEARNED DEPARTMENTAL REPRESENTAT IVE SUBMITTED THAT THERE IS NO MISTAKE APPARENT FROM THE RECORD I N THE ORDER OF THE TRIBUNAL. 3. ON CAREFUL CONSIDERATION OF THE RIVAL SUBMISSI ONS, WE FIND THAT THESE APPLICATIONS OF THE ASSESSEES ARE DEVOID OF ANY MERIT AND THEY ARE LIABLE TO BE REJECTED. IT MAY TRUE THAT T HERE IS NO DEFAULT ON THE PART OF THE ASSESSEE, BUT THE IMPUGNED ORDERS O F THE CIT(A) WERE SET ASIDE ON ACCOUNT OF AN IRREGULARITY ON THE PART OF THE CIT(A) IN PASSING THE IMPUGNED ORDERS ON A HOLIDAY AND IT MAY ALSO BE TRUE THAT IT IS WITHIN THE DISCRETIONARY POWERS OF THIS TRIBU NAL TO AWARD SUCH COSTS IN DESERVING CASES. HOWEVER, NON-EXERCISE OF SUCH DISCRETION BY ITSELF WOULD NOT CONSTITUTE A MISTAKE IN THE ORDER OF THE TRIBUNAL, PARTICULARLY, WHEN IT IS AN UNDISPUTED FACT THAT NE ITHER THE ASSESSEES HAVE RAISED A GROUND IN THEIR APPEALS, NOR THE LEAR NED COUNSEL FOR THE MA NO.77 TO 79/HYD/2011 (IN ITA NO.1279/HYD/08 & TWO OTHERS) SHRI NAMA IBHA RAJU, PENUKONDA 3 ASSESSEES HAS ADVANCED A PLEA SEEKING AWARD OF COST S IN FAVOUR OF THE ASSESSEES. SINCE THE SCOPE OF THE PROVISIONS OF S .254(2) IS CONFINED TO MERE RECTIFICATION OF THE MISTAKE APPARENT FROM THE RECORD IN THE ORDERS PASSED UNDER S.254(1) OF THE ACT, AND NON-EX ERCISE OF THE DISCRETION BY THE TRIBUNAL FOR AWARDING COSTS DOES NOT CONSTITUTE A MISTAKE APPARENT FROM RECORD, THE PRESENT APPLICATI ONS OF THE ASSESSEE ARE DEVOID OF ANY MERIT. THEY ARE ACCORDINGLY REJEC TED. 4. IN THE RESULT, ALL THE THREE APPLICATIONS ARE REJECTED. ORDER PRONOUNCED IN THE COURT ON 24.6.2011 SD/- SD/- (G.C.GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER DT/- 24-06-2011 COPY FORWARDED TO: 1. SHRI NAMA IBHARAJU , ( PENUKONDA ) C/O. SHRI K.VASANT KUMAR, ADVOCATE, 6-3-24-/3,SARADA DEVI STREET, PREMNAGAR, KHAIRATABAD, HYDERABAD 500 004. 2. SHRI NAMA VENKATA RAMANA , ( PENUKONDA ) C/O. SHRI K.VASANT KUMAR, ADVOCATE, 6-3-24-/3,SARADA DEVI STREET, PREM NAGAR, KHAIRATABAD, HYDERABAD 500 004. 3. SHRI NAMA SATYANARA - YANA , ( PENUKONDA ) C/O. SHRI K.VASANT KUMAR, ADVOCATE, 6-3-24-/3,SARADA DEVI STREET, PREM NAGAR, KHAIRATABAD, HYDERABAD 500 004. 4. INCOME - TAX OFFICER, WARD - 1, HYDERABAD 5. COMMISSIONER OF INCOME - TAX(APPEALS) TIRUPATI 6. COMMISSIONER OF INCOME - TAX TIRUPATI 7. DR, ITAT, HYDERABAD. B.V.S.