Commissioner of Income-tax - IV, Pune v. Shri Sham V Chavan,, Pune

MA 135/PUN/2013 | 2007-2008
Pronouncement Date: 11-10-2013 | Result: Dismissed

Appeal Details

RSA Number 13524524 RSA 2013
Assessee PAN AAQPC9426J
Bench Pune
Appeal Number MA 135/PUN/2013
Duration Of Justice 2 month(s) 25 day(s)
Appellant Commissioner of Income-tax - IV, Pune
Respondent Shri Sham V Chavan,, Pune
Appeal Type Miscellaneous Application
Pronouncement Date 11-10-2013
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 11-10-2013
Assessment Year 2007-2008
Appeal Filed On 17-07-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES B PUNE BEFORE SHRI G.S. PANNU ACCOUNTANT MEMBER AND SHRI R.S. PADVEKAR JUDICIAL MEMBER MA NO.135/PN/2013 (ARISING OUT OF ITA NO.673/PN/2012) (ASSESSMENT YEAR : 2007-08) COMMISSIONER OF INCOME TAX IV PUNE . APPELLANT VS. SHAM V. CHAVAN FLAT NO. 302 HARSHWARDHAN APARTMENTS SAHAKAR NAGAR PARVATI PUNE 411 009 PAN : AAQPC9426J . RESPONDENT APPELLANT BY : MR. MUKUNDRAJ M. CHATE RESPONDENT BY : NONE DATE OF HEARING : 11-10-2013 DATE OF PRONOUNCEMENT : 11-10-2013 ORDER PER G. S. PANNU AM THIS MISCELLANEOUS APPLICATION HAS BEEN PREFERRED BY THE REVENUE UNDER SECTION 254(2) OF THE INCOME TAX ACT 1961 (I N SHORT THE ACT) SEEKING RECTIFICATION OF MISTAKE IN THE ORDER OF THE TRIBUN AL DATED 29.04.2013 (SUPRA). 2. BY WAY OF THE PRESENT PETITION THE REVENUE HAS PRAYED TO WITHDRAW THE DIRECTIONS GIVEN BY THE TRIBUNAL VIDE ITS ORDER DAT ED 29.04.2013 (SUPRA) RELATING TO REFUND OF TRIBUNAL FEE. 3. AFTER CONSIDERING THE CONTENTS OF THE PETITION A ND HEARING THE LEARNED DEPARTMENTAL REPRESENTATIVE WE FIND THAT THE SCOPE AND AMBIT OF THE PRESENT PETITION IS BEYOND THE PURVIEW OF SECTION 254(2) OF THE ACT AS THE PRESENT PETITION ENTAILS A REVIEW OF ITS OWN ORDER BY THE T RIBUNAL. SECTION 254(2) OF THE ACT EMPOWERS THE TRIBUNAL TO AMEND ITS ORDER SO AS TO RECTIFY A MISTAKE WHICH IS APPARENT FROM RECORD AND SUCH A POWER OF RECTIFI CATION DOES NOT ENVISAGE A POWER OF REVIEW. MA NO.135/PN/2013 A.Y. 2007-08 4. APART THEREFROM THE ASSERTION IN THE IMPUGNED P ETITION TO THE EFFECT THAT THE REFUND OF TRIBUNAL FEE HAS BEEN DIRECTED BY THE TRIBUNAL BY MERELY RELYING ON AN EARLIER ORDER OF THE AMRITSAR BENCH OF THE TR IBUNAL IN THE CASE OF KIRANJIT SINGH VS. ACIT (2006) 101 ITJ 424 (ARS.) IS NOT A C ORRECT POSITION. THE TRIBUNAL HAS NOTED THE RELIANCE PLACED BY THE LEARN ED COUNSEL FOR THE ASSESSEE ON THE AFORESAID DECISION; WHEREAS IN OPE RATIVE PART OF THE ORDER CONTAINED IN PARAGRAPH 5 THE ASSESSEE HAS BEEN HEL D ENTITLED TO REFUND OF THE TRIBUNAL FEE ON THE GROUND THAT THE APPEAL FILED AG AINST THE ORDER OF THE CITIV PUNE UNDER SECTION 264 OF THE ACT WAS NON-M AINTAINABLE AS THE STATED ORDER OF THE CIT-IV PUNE WAS NOT ONE OF THE APPEALABLE ORDERS AS PER SECTION 253(1) OF THE ACT. THEREFORE THE BASIS OF MOVING THE PRESENT PETITION BY THE REVENUE IN OUR VIEW IS ALSO MISCONCEIVED. 5. IN THE RESULT WE DISMISS THE PRAYER OF THE REVE NUE FOR THE AFORESAID REASONS. 6. RESULTANTLY THE CAPTIONED MISCELLANEOUS APPLICA TION OF THE REVENUE IS DISMISSED AS PRONOUNCED IN THE OPEN COURT IN THE P RESENCE OF THE LEARNED DEPARTMENTAL REPRESENTATIVE AT THE CONCLUSION OF TH E HEARING ON 11 TH OCTOBER 2013. SD/- SD/- (R.S. PADVEKAR) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER PUNE DATED: 11 TH OCTOBER 2013 SUJEET COPY OF THE ORDER IS FORWARDED TO : - 1) THE ASSESSEE; 2) THE DEPARTMENT; 3) THE CIT IV PUNE; 4) THE DR B BENCH I.T.A.T. PUNE; 5) GUARD FILE. BY ORDER //TRUE COPY// SR. PRIVATE SECRETARY I.T.A.T. PUNE