THE INCOME TAX OFFICER, WARD-1, DWARKA V. SHREE MEVASA SEVA SAHKARI MANDLI LIMITED, MEVASA

MA 28/RJT/2025

AI Insights

The case revolves around a Miscellaneous Application (MA No.28/RJT/2025) filed by the Revenue against an order of the Income Tax Appellate Tribunal (ITAT) dated 22.01.2025, concerning the assessment year 2018-19. The Revenue pointed out a 'mistake apparent from the record' in the ITAT's order, which incorrectly stated that costs were to be imposed on the department instead of the assessee. The assessee, represented by Shri Mahesh Paun, did not object to the correction. The Tribunal, after hearing both parties, agreed with the Revenue's application and modified the order accordingly.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839107 (ITAT-RAJKOT)
• Duration Of Justice: 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2026
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2018-2019
• Appeal Filed On: 01-08-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANADI DIXIT; LD.
• Assessee Lawyers: MAHESH PAUN; LD

Judgement Text

" आयकर अपीलȣय अͬधकरण, राजकोट Ûयायपीठ, राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT. BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER Miscellaneous Application No.28/RJT/2025 (arising out of I.T.A No. 660/RJT/2024) Ǔनधा[रणवष[/Assessment Year: 2018-19 ITO, ward-1, Dwarka Vs. Shree Mevasa Seva Sahkari Mandali Limited., Mahesh Paun Advocate, Shreeji Chambers, 17-Nava Para, Nr. SBI, Jam-Khambhaliya-361305 PAN No.: AAMAS6799KK अपीलाथȸ / Appellant Ĥ×यथȸ/Respondent Ǔनधा[ǐरतीकȧओरसे /Assessee by Shri Mahesh Paun, Ld. AR राजèवकȧओरसे /Revenue by Shri Anadi Dixit, Ld.Sr.DR सुनवाईकीतारीख/ Date of hearing: 13.02.2026 उद ्घोषणा की तारीख/Pronouncement on: 20.02.2026 आदेश /ORDER Per, Dr. Dinesh Mohan Sinha, JM: By way of this captioned the Miscellaneous Applications, the Revenue has sought to point out that mistake apparent from record within the meaning of Section 254(2) of the Income-tax Act, 1961 (in short ‘the Act’) has in the order of Tribunal, dated 22.01.2025, vide assessee`s appeal in ITA Nos. 660/Rjt/2024, for same assessment year, 2018-19. 2. At the outset, the Ld. Sr. DR for the revenue stated that there was a mistake apparent in the order passed by the Hon’ble ITAT, order dated 22.01.2025, Printed from counselvise.com MA No.28/RJT/2025 ITO v. Sh. Mevasa Seva Sahkari Mandali Ltd. Page 2 of 3 wherein the order stated that a cost imposed on department while the cost to be imposed on assessee, and by way of an MA, the Ld. DR requested to modify the order. 3. The Ld. AR for the assessee not objected to the prayer of the Ld. DR and the Ld. AR further submitted that the cost imposed in the order has been deposited by the assessee. 4. We have heard both the parties and perused the material available on record. We approving the application of the revenue u/s. 254(2) and we proceed to modify the order, and modified Para No.12 of the order is reproduced; “12. We noted that the notices issued by the Ld.CIT(A) for hearing of the case but the order is silent on service of notice upon the assessee. We further observed that the assessment was frame ex-parte by the Ld. AO. We note that the assessee has not made the compliance of the notice for hearing issued by the Ld.AO. we note that the assessee has not given due case and attention to the case. We further note that assessee has a non-cooperative attitude towards the notices issued for the hearing. In this situation we are imposing cost of Rs. 5000/- to the assessee with DLSA (District Legal Service Authority) and deposit receipts is also to be submitted with the Registrar of the Tribunal.” 5. In the aforesaid circumstances, the MA-28/RJT/2025 filed by the revenue, is allowed. Order is pronounced in the open court on 20/02/2026. Sd/- Sd/- (Dr. Arjun Lal Saini) (Dr. Dinesh Mohan Sinha) Accountant Member Judicial Member Rajkot Ǒदनांक/ Date: 20/02/2026 Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) Printed from counselvise.com MA No.28/RJT/2025 ITO v. Sh. Mevasa Seva Sahkari Mandali Ltd. Page 3 of 3 4. Pr. CIT 5. DR/AR, ITAT, Rajkot By Order //True Copy// Assistant Registrar/Sr. PS/PS ITAT, Rajkot Printed from counselvise.com "