Income Tax Appellate Tribunal - Chandigarh
Young Scholars Educational Society, ... vs Department Of Income Tax on 14 September, 2012
IN THE INCOME TAX APPELLATE TRIBUNAL
CHANDIGARH BENCH "B" CHANDIGARH
BEFORE Ms. SUSHMA CHOWLA, JUDIC IAL MEMBER
AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER
Misc. Application No. 2/Chd/2011
(in ITA No.510/Chd/2010)
The CIT, Patiala V Young Scholars Educational
S o c i e t y, B a r n a l a
(Applicant) (Respondent)
A p p l i c a n t b y: Shri Ashok Khanna
R e s p o n d e n t b y: Shri Sudhir Sehgal
Date of hearing: 14.09.2012
Date of Pronouncement: 04.10.2012
O R D E R
PER SUSHMA CHOWLA, JM
The present Miscellaneous Application is moved by the applicant for recalling of the order of the Tribunal dated 16.7.2010 in ITA No. 510/Chd/2010.
2. The revenue vide paras 1 to 4 at pages 1 to 5 of the aforesaid Miscellaneous Application had raised various objections to the order passed by Tribunal in the captioned appeal and has also raised various grounds for filing the present Miscellneous Application. The Revenue- a p p l i c a n t v i d e p a r a 5 h a d p r a ye d a s u n d e r :
` "5 It is, therefore, respectfully prayed that the Hon'ble Tribunal be pleased to re-consider its earlier decision dated 16.7.2010 passed in ITA No. 510/Chd/2010 in the case of M/s Young Scholars Educational Society, Barnala in light of the grounds taken herein para 4 above and decide the case in favour of the applicant/Revenue. The applicant also craves leave to add or amend any grounds before the application is finally heard and disposed of by the Hon'ble Tribunal."
3. The perusal of the Miscellaneous Application moved by the R e v e n u e - a p p l i c a n t a n d a s p r a ye d f o r i n p a r a 5 o f t h e s a i d a p p l i c a t i o n , 2 reflect re-argument of the issue raised in the captioned appeal by the Revenue-applicant, which is not permissible under the provisions of section 254(2) of the Act.
4. Under the provisions of section 254(2) of the Act, the Tribunal on an application moved by the assessee or the Assessing Officer, within a p e r i o d o f f o u r ye a r s f r o m t h e d a t e o f t h e o r d e r , i s e m p o w e r e d t o r e c t i f y any mistake in the order, which is apparent from record. The mistake to be rectified should be apparent from record and the said mistake/s could be rectified by the Tribunal while exercising its power enshrined in section 254(2) of the Act. However, error which is not self evident or which is to be detected by the series of process, is outside the scope of rectification as provided under section 254(2) of the Act. We find that the present order dated 16.7.2010 was passed after detailed deliberation of the issue raised and in the absence of any mistake being pointed out by the Revenue-applicant in the order of the Tribunal, no power vests with the Tribunal to reconsider its earlier decision and re-decide the issue in the garb of Miscellaneous Application. We find no merit in the present Miscellaneous Application moved by the Revenue-applicant and the same is dismissed.
5. In the result, Miscellaneous Application filed b y the Revenue is dismissed.
Order pronounced in the open court on this 4th day of October, 2012.
Sd/- Sd/-
(MEHAR SINGH) (SUSHMA CHOWLA)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated 4 t h October, 2012
*Rati*
Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR.
Assistant Registrar, ITAT, Chandigarh 3