V.K. Nayar, v. ITO Ward 25 (3),

MA 193/DEL/2010 | misc
Pronouncement Date: 30-07-2010 | Result: Dismissed

Appeal Details

RSA Number 19320124 RSA 2010
Assessee PAN AAEPN0385P
Bench Delhi
Appeal Number MA 193/DEL/2010
Duration Of Justice 3 month(s)
Appellant V.K. Nayar,
Respondent ITO Ward 25 (3),
Appeal Type Miscellaneous Application
Pronouncement Date 30-07-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted I
Tribunal Order Date 30-07-2010
Assessment Year misc
Appeal Filed On 30-04-2010
Judgment Text
M.A.NO.188-193/DEL/2010 1/4 IN THE INCOME TAX APPELLATE TRIBUNAL NEW DELHI BENCH D BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI A K GARODIA ACCOUTANT MEMBER M.A.NO.188 189 190 191 192 193 /DEL/2010 IN I.T.A. NO. 3481 3482 3483 3483 3482 &3481/DEL/200 7 (ASSESSMENT YEARS 1975-76 1976-77 1977-78 1977-7 8 1977-76 & 1976-75 RESPECTIVELY) V.K. NAYAR VS. ITO WARD 25(3) B-8 BHAGWAN DASS NAGAR NEW DELHI NEW DELHI-110 026 (APPELLANTS) (RESPONDENTS) PAN / GIR NO. AAEPN0385P APPELLANT BY: SHRI V.K. NAYAR ASSESSEE RESPONDENT BY: SHRI B KISHROE SR. DR ORDER PER A. K. GARODIA AM: 1. ALL THESE SIX MISCELLANEOUS APPLICATIONS ARE FIL ED BY THE ASSESSEE. OUT OF THIS IN THREE MISCELLANEOUS APPL ICATIONS IT IS THE CONTENTION OF THE ASSESSEE THAT THERE ARE CERTA IN MISTAKES IN THE ORDER PASSED BY THE TRIBUNAL ON 05.02.2010 IN C ONNECTION WITH THE MISCELLANEOUS APPLICATIONS OF THE REVENUE. IN THE REMAINING THREE MISCELLANEOUS APPLICATIONS IT IS T HE SUBMISSION OF THE ASSESSEE THAT THE DEPARTMENT IS NOT CARRYING OUT THE DIRECTIONS OF THE TRIBUNAL AS PER THE TRIBUNAL ORDE R DATED 05.06.2009. M.A.NO.188-193/DEL/2010 2/4 2. IN MISCELLANEOUS APPLICATIONS NOS. 188-190/DEL/2 010 IT WAS THE SUBMISSIONS OF THE ASSESSEE THAT IN PARA 3 OF T HE TRIBUNAL ORDER DATED 05.02.2010 IN MISCELLANEOUS APPLICATION OF THE REVENUE IT IS STATED BY THE TRIBUNAL THAT INTEREST BURDEN IS THERE ON THE DEPARTMENT U/S 244A OF THE I. T. ACT BUT IN FACT THE INTEREST BURDEN IS THERE ON THE REVENUE U/S 244(1) AND NOT U/S 244A AND HENCE THE REFERENCE OF THIS SECTION IN PAR A 3 OF THIS TRIBUNAL ORDER DATED 05.02.2010 SHOULD BE RECTIFIED . IN THE REMAINING THREE MISCELLANEOUS APPLICATIONS NO. 191- 193/ DEL/2010 IT IS THE SUBMISSION OF THE ASSESSEE THAT THE TRIBUNAL HAD DIRECTED THE A.O. TO GRANT REFUND TO THE ASSESS EE AFTER 90 DAYS OF RECEIPT OF THE TRIBUNAL ORDER DATED 05.06.2 009 BUT TILL DATE THE A.O. HAS NOT GRANTED REFUND TO THE ASSESS EE AND HENCE APPROPRIATE DIRECTION MAY KINDLY BE ISSUED TO THE A .O. FOR ALLOWING THE REFUND TO THE ASSESSEE FOR ALL THE THR EE ASSESSMENT YEARS WITH UP TO DATE INTEREST U/S 244(1) OF THE I. T. ACT. 3. THE ASSESSEE APPEARED BEFORE US IN PERSON AND RE ITERATED THE SAME CONTENTIONS WHICH ARE RAISED BY HIM IN THE MI SCELLANEOUS APPLICATIONS. IT IS SUBMITTED BY THE LD. D.R. THAT THERE IS NO MISTAKE IN THE TRIBUNAL ORDERS AND HENCE THESE MISC ELLANEOUS APPLICATIONS SHOULD BE DISMISSED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. FIRS T WE DEAL WITH MISCELLANEOUS APPLICATIONS NO.188-190/DEL/2010 AS P ER WHICH IT IS THE SUBMISSION OF THE ASSESSEE THAT THE TRIBU NAL ORDER DATED 05.02.2010 IN THE MISCELLANEOUS APPLICATIONS OF REV ENUE SHOULD BE RECTIFIED AND INSTEAD OF REFERRING TO SECTION 24 4A IN PARA NO. 3 OF THIS ORDER REFERENCE SHOULD BE MADE TO SECTIO N 244(1) OF M.A.NO.188-193/DEL/2010 3/4 THE I. T. ACT. IN THIS REGARD WE FIND THAT AS PER THIS ORDER THE TRIBUNAL HAS DISPOSED OF THE MISCELLANEOUS APPLICAT IONS FILED BY THE REVENUE THERE IS NO DIRECTION GIVEN BY THE TRI BUNAL REGARDING GRANTING OF INTEREST AND IT WAS A PASSING OBSERVATI ON BY THE TRIBUNAL IN PARA 3 THAT IT IS NOT UNDERSTANDABLE AS TO HOW AND WHY THE DEPARTMENT IS NOT CARRYING OUT THE INSTRUCT IONS IN THE TRIBUNAL ORDER DATED 05.06.2009 IN SPITE OF THIS FA CT THAT THE INTEREST BURDEN IS THERE ON THE DEPARTMENT U/S 244A OF THE I. T. ACT. HENCE THE REFERENCE TO SECTION 244A IS NOT F OR DECIDING ANY ISSUE BUT BY WAY OF PASSING REMARKS BUT STILL W E RECTIFY THE SAME AND DIRECT ALL CONCERNED THAT IN PARA 3 OF THE TRIBUNAL ORDER DATED 05.02.2010 IN MISCELLANEOUS APPLICATION NO. 659/DEL/2009 INSTEAD OF SECTION 244A IN THE LAS T LINE OF PARA 3 OF THAT TRIBUNAL ORDER SECTION 244(1) OF THE I . T. ACT SHOULD BE READ. 5. NOW WE CONSIDER THE 3 REMAINING MISCELLANEOUS A PPLICATIONS OF THE ASSESSEE I.E. MISCELLANEOUS APPLICATION NO.1 91 192 & 193/DEL/2010. AS PER THESE MISCELLANEOUS APPLICATI ONS NO MISTAKE HAS BEEN POINTED OUT BY THE ASSESSEE IN THE IMPUGNED TRIBUNAL ORDER DATED 05.06.2009 AND HENCE THESE THR EE MISCELLANEOUS APPLICATIONS OF THE ASSESSEE ARE LIAB LE TO BE REJECTED BECAUSE AS PER THE PROVISIONS OF SECTION 2 54(2) IF THERE IS ANY APPARENT MISTAKE IN THE TRIBUNAL ORDER THE SAME MAY BE RECTIFIED UNDER THIS SECTION AND THIS SECTION IS NO T FOR ISSUING DIRECTION TO THE REVENUE FOR GIVING EFFECT TO THE T RIBUNAL ORDER. FOR SUCH GRIEVANCE THE REMEDY LIES ELSEWHERE. WIT H THESE M.A.NO.188-193/DEL/2010 4/4 OBSERVATIONS THESE THREE MISCELLANEOUS APPLICATION S OF THE ASSESSEE ARE DISMISSED. 6. IN THE RESULT MISCELLANEOUS APPLICATION NO.188 189 & 190/DEL/2010 STAND ALLOWED IN CONNECTION WITH THE M ISTAKE POINTED OUT IN MISCELLANEOUS APPLICATION ORDER DATE D 05.02.2010 AND THE REMAINING THREE MISCELLANEOUS APPLICATIONS NO.191 192 & 193/DEL/2010 ARE DISMISSED. 7. THIS DECISION WAS PRONOUNCED IN THE OPEN COURT O N 30 TH JULY 2010. SD./- SD./- (I. P. BANSAL) (A K GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 30 TH JULY 2010 SP. COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT TRUE COPY: BY ORDER 4. CIT(A) 5. DR DY. REGISTRAR ITAT NEW DELHI