The DCIT, Circle-1, Kakinada V. M/s St. Marry's College of Education, Kakinada, Rajahmundry

MA 97/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5834 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-10-2010
• Assessment Year: misc
• Appeal Filed On: 10-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T L PETER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MA NO. 97 /VIZAG/ 20 10 (ARISING OUT OF IT (SS)A NO.23/VIZ/2002) BLOCK PE RIOD ENDING : 29.1.1999 DCIT, CIRCLE - 1 KAKINADA M/S. ST. MARYS COLLEGE OF EDUCATION, KAKINADA (APPELLANT) VS. (RESPONDENT) GIR NO.M - 338 APPELLANT BY: SHRI T.L. PETER, DR RESPONDENT BY: SHRI G.V.N. HARI, CA ORDER PER SHRI S.K. YADAV, JUDICI AL MEMBER : - THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUN AL DATED 19.6.2009 IN ITA NO.23 OF 2002 WITH THE SUBMISSION THAT WHILE ADJUDICATING THE IMPUGNED ISSUE, THE TRIBUNAL HAS NOT CONSIDERED THE ORDER OF THE TRIBUNAL OF THE OTHER BENCHES IN THE CASE OF JHUNJHUNU ACADEMY SAMMITTEE VS. ITO 103 TTJ (JP) 260 AND LANCER ARMY SCHOOL SOCIETY VS. ACIT 90 TTJ (AHD) 1024 AND HAS TAKEN A VIEW CONTRARY TO THE VIEW TAKEN BY THE TRIBUNAL IN THE AFORESAID CASES. THEREFORE, AN ERROR HAS CREPT IN THE ORDER OF THE TRIBUNAL WHICH CALLS FOR RECTIFICATION. 2. THE LD. COUNSEL FOR THE ASSESSEE ON THE OTHER HAND HAS SUBMITTED THAT THE JUDGEMENTS , ON WHICH THE REVENUE INTEND TO RELY DURING THE COURSE OF MISCELLANEOUS APPLICATION W ERE NOT AT ALL REFERRED DURING THE COURSE OF HEARING OF THE APPEAL. WHERE AS THE TRIBUNAL HAS ADJUDICATED THE ISSUE IN THE LIGHT OF MATERIAL AVAILABLE ON RECORD AND THE JUDGEMENTS REFERRED DURING THE COURSE OF HEARING. THEREFORE, IT CANNOT BE CALLED THAT ON ACCOUNT OF NON - CONSIDERATION OF THE JUDGEMENTS REFERRED IN THE M.A., AN ERROR IN THE ORDER OF THE TRIBUNAL IS CREPT. 2 3 . WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY PERUSED THE MISCELLANEOUS APPLICATION VIS - - VIS THE ORDER OF THE TRIBUNAL AND W E FIND THAT THE JUDGEMENTS WHICH ARE REFERRED IN THESE MISCELLANEOUS APPLICATIONS WERE NOT REFERRED DURING THE COURSE OF HEARING OF THE APPEAL. THE TRIBUNAL HAS ADJUDICATED THE ISSUE IN THE LIGHT OF MATERIAL AVAILABLE ON RECORD AND THE JUDGEMENTS REFERRED DURING THE COURSE OF HEARING OF THE APPEALS. WE THEREFORE ARE OF THE VIEW THAT ON ACCOUNT OF NON - CONSIDERATION OF THESE JUDGEMENTS, IT CANNOT BE CALLED THAT AN ERROR HAS CREPT IN THE ORDER OF THE TRIBUNAL. SINCE THE TRIBUNAL HAS GIVEN A SPECIFIC FINDING ON FACTS ON THE BASIS OF THE MATERIAL AVAILABLE ON RECORD AND THE JUDGEMENTS REFERRED DURING THE COURSE OF HEARING, WE FIND NO ERROR APPARENT IN THE ORDER. THEREFORE, WE REJECT THE MISCELLANEOUS APPLICATION OF THE REVENUE. 4 . IN THE RESULT, THE MISCELL ANEOUS APPLICATION OF THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 19.10.2010 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 19 TH OCTOBER , 20 10 COPY TO 1 DCIT, CIRCLE - 1, KAKINADA 2 ST. MARYS COLLEGE OF EDUCATION, SARPAVARAM, KAKINADA 3 THE CI T, RAJAHMUNDRY 4 THE CIT (A) , RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM