M.MUKESH KUMAR, COIMBATORE V. ITO NON CORP. WARD 1(3), COIMBATORE

MA 96/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8006 (ITAT-CHENNAI)
• Duration Of Justice: 8 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 22-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A SUNDARARAJAN
• Assessee Lawyers: A S SRIRAMAN
• Section: 254(2)

Judgement Text

, , IN THE INCOME-TAX APPELLATE TRIBUNAL D BENCH, CHENNAI , . , BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY, JUDICIAL MEMBER M.P. NO. 96/CHNY/2019 [IN I.T.A. NO. 2955/CHNY/2018] ASSESSMENT YEAR: 2009-10 SHRI M. MUKESH KUMAR, C/O G.V. JHABAKH, 157, P.M. SWAMY COLONY, COIMBATORE. [PAN:AHJPM0338H] VS. THE INCOME TAX OFFICER, NON CORPORATE WARD 1(3), COIMBATORE. (PETITIONER) (R ESPONDENT ) PETITIONER BY : SHRI A.S. SRIRAMAN, ADVOCATE RESPONDENT BY : SHRI A. SUNDARARAJAN, ADDL. CIT / DATE OF HEARING : 11.10.2019 /DATE OF PRONOUNCEMENT : 08.01.2020 / O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: BY MEANS OF PRESENT MISCELLANEOUS PETITION, THE ASSESSEE SEEKS TO RECALL THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. NO.2955/CHNY/2018 DATED 02.04.2019. BY REFERRING TO THE PETITION, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT THE DEFECT NOTIFIED WAS NOT RECTIFIED. IT WAS FURTHER SUBMISSION THAT THE DEFECT NOTIFIED BY THE TRIBUNAL WAS CURED AND PRAYED FOR RECALLING THE ORDER OF THE TRIBUNAL FOR ADJUDICATION. M.P. NO. 96/CHNY/19 2 2. ON THE OTHER HAND, THE LD. DR SERIOUSLY OBJECTED TO THE ABOVE CONTENTIONS OF THE LD. COUNSEL AND SUBMITTED THAT THERE IS NO MISTAKE APPARENT IN THE ORDER OF THE TRIBUNAL AND PLEADED THAT THE PETITION IS LIABLE TO BE DISMISSED. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE PETITION FILED BY THE ASSESSEE. SINCE THE ASSESSEE HAS NOT RECTIFIED THE DEFECT NOTIFIED BY THE TRIBUNAL, THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED VIDE ORDER DATED 02.04.2019. UNTIL AND UNLESS ANY APPARENT MISTAKE WAS POINTED OUT FROM THE ORDER OF THE TRIBUNAL BY WAY OF MISCELLANEOUS PETITION, THE TRIBUNAL HAS NO POWER TO RECTIFY THE ORDER OF THE TRIBUNAL IN VIEW OF THE PROVISIONS OF SECTION 254(2) OF THE ACT. IT IS AN ADMITTED FACT THAT THE ORDER OF THE TRIBUNAL DID NOT SUFFER FROM ANY ERROR APPARENT ON THE FACE OF THE RECORD. IN THE CASE OF PRASAD PRODUCTION P. LTD. V. ITAT & ORS. 226 ITR 778, THE HONBLE JURISDICTIONAL HIGH COURT HAS ALSO HELD THAT THERE WAS NO JUSTIFICATION NOR WAS IT PERMISSIBLE FOR THE TRIBUNAL TO ENTERTAIN ANY APPLICATION TO RECTIFY THE ORDER, WHICH DID NOT SUFFER FROM ANY ERROR APPARENT ON THE FACE OF THE RECORD. THUS, THE MP FILED BY THE ASSESSEE STANDS DISMISSED. 4. IN THE RESULT, THE MP FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THE 08 TH JANUARY, 2020 AT CHENNAI. SD/ - SD / - (INTURI RAMA RAO) ACCOUNTANT MEMBER (DUVVURU RL REDDY) JUDICIAL MEMBER CHENNAI, DATED, THE 08.01.2020 VM/- M.P. NO. 96/CHNY/19 3 /COPY TO: 1. / APPELLANT, 2. / RESPONDENT, 3. ( ) /CIT(A), 4. /CIT, 5. /DR & 6. /GF.