Pawan singhal, Delhi v. DCIT CC-3, New Delhi

MA 494/DEL/2009 | 2000-2001
Pronouncement Date: 14-05-2010 | Result: Dismissed

Appeal Details

RSA Number 49420124 RSA 2009
Assessee PAN AATPS8133M
Bench Delhi
Appeal Number MA 494/DEL/2009
Duration Of Justice 8 month(s) 3 day(s)
Appellant Pawan singhal, Delhi
Respondent DCIT CC-3, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 14-05-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 14-05-2010
Assessment Year 2000-2001
Appeal Filed On 10-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY NEW DELHI) BEFORE SHRI A.D. JAIN JUDICIAL MEMBER AND SHRI K.G . BANSAL ACCOUNTANT MEMBER M.A. NO.494/D/2009 ( I.T.A. NO.1898/D/07 ) ASSESSMENT YEAR: 2000-01 SHRI PAWAN SINGHAL VS. DY. CIT D-145 ASHOK VIHAR-I CENTRAL CIRCLE-3 DELHI. NEW DELHI PAN NO.AATPS 8133M (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S.C. GARG CA RESPONDENT BY : SHRI NIKHIL CHOUDHARY SR. DR ORDER PER K.G. BANSAL: AM: IN THIS CASE THE TRIBUNAL HAD PASSED A CONSOLIDATE D ORDER IN INCOME TAX APPEAL NOS.1916 AND 1897 TO 1901/D/20 07 FOR ASSESSMENT YEARS 1998-99 TO 2003-04 ON 19 TH MAY 2008. THE ASSESSEE APPLIED FOR RECTIFICATION OF THE ORDER IN I.T.A. NO.1898/D/07 FOR ASSESSMENT YEAR 2000-01 BY WAY OF MA NO.117/D/2009. THIS APPLICATION WAS DISMISSED ON 1 7.04.2009. THE ASSESSEE MOVED ANOTHER APPLICATION DATED 07.09. 2009 REQUESTING FOR RECTIFICATION OF THE ORDER. 2 2. THE LIMITED ISSUE WHICH WAS DISCUSSED IN THE COU RSE OF HEARING ON 14.05.2010 IS WHETHER AN ORDER U/S 254(2 ) CAN BE RECTIFIED? THE LEARNED COUNSEL FOR THE ASSESSEE WAN TED A SYMPATHETIC CONSIDERATION IN THE MATTER. ON THE OT HER HAND LEARNED DR OPPOSED THE RECTIFICATION IN VIEW OF THE PROVISION CONTAINED U/S 254(2) WHICH RELATES TO ONLY THE REC TIFICATION OF ORDERS PASSED U/S 254(1). 2.1 WE HAVE CONSIDERED THE FACTS OF THE CASE AND SUBMISSIONS MADE BEFORE US. SUB SECTION (2) OF SEC TION 254 READS AS UNDER:- (2) THE APPELLATE TRIBUNAL MAY AT ANY TIME WITHIN FOUR YEARS FROM THE DATE OF THE ORDER WITH A VIEW TO RE CTIFYING ANY MISTAKE APPARENT FROM THE RECORD AMEND ANY ORD ER PASSED BY IT UNDER SUB-SECTION (1) AND SHALL MAKE SUCH AMENDMENT IF THE MISTAKE IS BROUGHT TO ITS NOTICE B Y THE ASSESSEE OR THE ASSESSING OFFICER : 2.2 IT IS CLEAR FROM THE LANGUAGE OF THE PROVISION ITSELF THAT ONLY ORDERS PASSED UNDER SUB-SECTION (1) ARE AMENAB LE TO RECTIFICATION AND NOT ORDERS PASSED UNDER SUB-SECTI ON(2) OF 3 SECTION 254. THEREFORE WE CONCUR WITH THE LEARNED DR THAT THE ORDER IS NOT AMENABLE TO RECTIFICATION AS REQUESTED FOR. 3. IN RESULT THE APPLICATION IS DISMISSED. 4. THIS ORDER WAS PRONOUNCED IN OPEN COURT ON 14.05 .2010 SOON AFTER CONCLUSION OF THE HEARING. SD/- SD/- ( A.D. JAIN ) ( K.G. BANSA L ) JUDICIAL MEMBER ACCOUNTANT ME MBER DT.14.5.2010 NS COPY FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. THE CIT 4. THE CIT (A) NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DELHI. TRUE COPY BY ORDER (ITAT NEW DELHI).