Sh. Anil Dutt, Yamunanagar v. ITO, Yamunanagar

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES B CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA JUDICIAL MEMBER M.A. NO. 31/CHD/2010 (IN ITA NO. 984/CHD/2009) ASSESSMENT YEAR : 2005-06 SHRI ANIL DUTT PROP. VS. THE ITO WARD-3 M/S SHARMA CEMENT STORE YAMUNANAGAR BILASPUR YAMUNANAGAR C/O RAVINDER BINDLISH CHANDIGARH PAN NO. AEZPO6366H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.BINDLISH RESPONDENT BY: SMT. SARITA KUMARI ORDER PER SUSHMA CHOWLA JM THE APPLICANT HAS MOVED THE PRESENT MISC. APPLICATI ON AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO. 984/CHD/2009 DATED 28.1.2010 RELATING TO ASSESSMENT YEAR 2005-06. 2. THE APPLICANT VIDE HIS MISC. APPLICATION HAS TOU CHED UPON THE FACTUAL ASPECTS OF THE CASE AND THE VARIOUS ADDITIO NS MADE BY THE ASSESSING OFFICER WHICH IN TURN HAVE BEEN UPHELD BY THE TRIBUNAL. THE GRIEVANCE OF THE APPLICANT IS THAT THE GP ADDITION OF RS. 1 83 629/- AND ADDITION OF CASH IN HAND OF RS. 28 175/- ARE PATENT LY WRONG AND DO NOT DESERVE TO BE SUSTAINED. 3. THE LD. AR FOR THE ASSESSEE HAS FILED WRITTEN SU BMISSIONS IN THE CASE AND AFTER PLACING RELIANCE ON THE VARIOUS JUDG MENTS ON THE ISSUE HAS 2 ADMITTEDLY STATED THAT AS THE ASSISTANCE TO THE BEN CH COULD NOT BE GIVEN WITH DETAILED FACTS CORRECTLY I.E. WHY THE ABOVE M ISTAKE HAD OCCURRED IN THE ORDER OF THE TRIBUNAL. A PRAYER IS MADE TO ADJ UDICATE THE ISSUE IN VIEW OF THE FACTS OF THE CASE. 4. WE HAVE HEARD THE RIVAL CONTENTIONS OF THE PARTI ES APPEARING BEFORE US. THE POWERS OF THE TRIBUNAL U/S 254(2) OF THE AC T ARE LIMITED TO THE EXTENT OF RECTIFYING ANY MISTAKE APPARENT FROM RECO RD. THE POWER TO REVIEW ITS ORDER PASSED ON THE ISSUES IS NOT AVAILA BLE WITH THE TRIBUNAL. WE FIND NO MERIT IN THE PRESENT MISC. APPLICATION M OVED BY THE ASSESSEE WHEREIN THE FACTUAL ASPECTS WERE CONSIDERED BY THE TRIBUNAL WHILE PASSING ITS ORDER DATED 28.1.2010. THE ISSUE HAS BEEN REARG UED WITHOUT SPECIFICALLY POINTING OUT ANY APPARENT MISTAKE IN T HE ORDER OF THE TRIBUNAL. THE PRESENT MISC. APPLICATION IS THUS NO T MAINTAINABLE AND IS DISMISSED 5. IN THE RESULT MISC. APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11 TH DAY OF FEBRUARY 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 11 TH FEBRUARY 2011 RKK COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 3