Sri TJVSRB Chowdary, Visakhapatnam v. The DCIT, Central Circle-1, Visakhapatnam

ITA 539/VIZ/2005 | 2002-2003
Pronouncement Date: 15-07-2011 | Result: Dismissed

Appeal Details

RSA Number 53925314 RSA 2005
Assessee PAN ADDPT9800D
Bench Visakhapatnam
Appeal Number ITA 539/VIZ/2005
Duration Of Justice 5 year(s) 6 month(s) 18 day(s)
Appellant Sri TJVSRB Chowdary, Visakhapatnam
Respondent The DCIT, Central Circle-1, Visakhapatnam
Appeal Type Income Tax Appeal
Pronouncement Date 15-07-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 15-07-2011
Date Of Final Hearing 29-03-2011
Next Hearing Date 29-03-2011
Assessment Year 2002-2003
Appeal Filed On 27-12-2005
Judgment Text
ITA NO.539/V/2005 TJVSRB CHOWDARY VSKP. 1 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO. 539 /VIZAG/ 20 05 ASSESSMENT YEAR : 2002 - 03 T J V S R B CHOWDARY VISAKHAPATNAM VS. DCIT CENTRAL CIRCLE - 1 VISAKHAPATNAM (APPELLANT) (RESPONDENT) PAN NO.ADDPT 9800D APPELLANT BY: SHRI K.J.D. SRINIVAS CA RESPONDENT BY: S MT. D. KOMALI KRISHNA DR ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER:- THIS APPEAL WAS HEARD ON 21.6.2011 AND ON CONCLUS ION OF HEARING THE BENCH HAS PRONOUNCED THE RESULT OF THE CASE AND DISMISSED THE APPEAL. BEFORE THE TRIBUNAL PASSES THE WRITTEN JUDGEMENT THE ASSESSEE MOVED AN APPLICATION ON 22.6.2011 WITH A REQUEST TO PERMIT HIM TO FILE SOME ADDITIONAL EVIDENCE IN SUPPORT OF HIS CLAIM. A NOTICE OF HEARING OF THIS APPLICATION WAS GIVEN TO THE REVENUE AND ARGUMENTS ON THIS APPLICATION WAS HEARD ON 24.6.201 1. 2. THE LD. D.R. QUESTIONED THE MAINTAINABILITY OF THIS APPLICATION AS IT WAS FILED AFTER THE PRONOUNCEMENT OF THE JUDGEMENT ORALLY AND BEFORE THE RELEASE OF WRITTEN ORDER. THE LD. D.R. FURTHER CONTENDED THAT THERE IS NO PROVISION EITHER IN THE INCOME-TAX ACT OR ANY OTHER ACT WHICH PERMIT THE AS SESSEE TO MOVE THIS TYPE OF APPLICATION. HE FURTHER INVITED OUR ATTENTION TO T HE PROVISIONS OF SECTION 254(1)&(2) WITH THE SUBMISSION THAT ONCE THE ORDER IS PASSED B Y THE TRIBUNAL A NECESSARY RECTIFICATION CAN BE MADE U/S 254(2) OF THE I.T. AC T EITHER SUO MOTO OR AT THE INSTANCE OF THE PARTIES. THE ORDER IN THE INSTANT CASE WAS PRONOUNCED ORALLY BY THE TRIBUNAL AND THE REASONS FOR THEIR DECISION ARE NOT AVAILABLE FOR MAKING ANY COMMENTS OR MAKING FURTHER REQUEST FOR RECTIFICATIO N BY EITHER OF THE PARTIES. UNDER THESE CIRCUMSTANCES THE PRESENT APPLICATION IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED. 3. THE LD. COUNSEL FOR THE ASSESSEE HAS SIMPLY URGE D FOR RECALLING OF THE ORAL ORDER AND TO ALLOW HIM TO FILE SOME MORE ADDITIONAL EVIDENCE IN SUPPORT OF HIS CLAIM. ITA NO.539/V/2005 TJVSRB CHOWDARY VSKP. 2 THE LD. COUNSEL WAS SPECIFICALLY ASKED TO EXPLAIN U NDER WHAT PROVISION HE IS ENTITLED TO MOVE THIS PRESENT APPLICATION. THE QUERY OF THE BENCH REMAINED UNANSWERED. 4. HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE R IVAL SUBMISSIONS WE ARE OF THE VIEW THAT THE TRIBUNAL HAS NO JURISDICTION TO R EVIEW HIS ORDER ONCE IT IS PRONOUNCED. A NECESSARY RECTIFICATION IN THE ORDER OF THE TRIBUNAL CAN BE CALLED FOR U/S 254(2) OF THE ACT IF THE APPLICANT PROVES THAT AN ERROR APPARENT FROM THE ORDER OF THE TRIBUNAL HAS CREPT. IN THE INSTANT CASE THE TRIBUNAL HAS PRONOUNCED THE RESULT ORALLY AND THE WRITTEN ORDER HAS NOT BEEN RELEASED. WITHOUT HAVING SEEN THE WRITTEN ORDER IT CANNOT BE SAID THAT THERE IS AN ERROR APP ARENT FROM THE ORDER OF THE TRIBUNAL WHICH EMPOWERS THE APPLICANT TO MOVE TO TH E TRIBUNAL FOR RECTIFICATION IN THE ORDER. THE PRESENT APPLICATION WAS FILED AFTER THE PRONOUNCEMENT OF THE ORDER ORALLY AND BEFORE THE RELEASE OF WRITTEN ORDER BY T HE TRIBUNAL. WE DO NOT FIND ANY PROVISION EITHER IN THE INCOME-TAX ACT OR IN OTHER ACT WHICH EMPOWERS THE APPLICANT TO MOVE SUCH TYPE OF APPLICATION. WE THEREFORE FI ND NO MERIT IN THIS APPLICATION AND WE DISMISS THE SAME. PRONOUNCED IN THE OPEN COURT ON 15.7.2011 SD/- SD/- (BR BASKARAN) (SU NIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 15 TH JULY 2011 COPY TO 1 T.J.V.S.R.B. CHOWDARY 9 - 20 - 11/A ASILMETTA VISAKHAPATNAM 2 DCIT CENTRAL CIRCLE - 1 VISAKHAPATNAM 3 THE CI T VISAKHAPATNAM 4 THE CIT (A) VISAKHAPATNAM 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM