Income Tax Appellate Tribunal - Cuttack
Ito Baragarh Ward, Baragarh vs Sri Aditya Agrawal, Bargarh on 17 February, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL,
CUTTACK BENCH, CUTTACK
BEFORE S/SHRI GEORGE MATHAN, JUDICIAL MEMBER
AND ARUN KHODPIA, ACCOUNTANT MEMBER
M.A.No.02/CTK/202 3
( In M.A. No.32/CTK/2021) (ITA No.59 /CTK/2020)
Assessment Year : 2015-16
Income Tax Officer, Bargarh Vs. Shri Aditya Agarwal, AT:
Ward, Bargarh Dharmasala Chowk,
PO:Dist: Baragarh
PAN/GIR No.
(Appellant) .. ( Respondent)
Assessee by : Shri P.K.Mishra/Deba Prasad Mishra/Himanshu Jena
Revenue by : Shri S.C.Mohanty, Sr DR
Date of Hearing : 17/02/2023
Date of Pronouncement : 17/02/2023
ORDER
Per Bench This is an M.A. filed by the revenue against the order dated 8.7.2022 of the Tribunal in M.A. No.32/CTK/2021 for the assessment year 2015-16 arising out of ITA No.59/ctk/2020.
2. Shri P.K.Mishra, Deba Prasad Mishra and Himanshu Jena appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue.
3. At the outset, it was submitted by ld ARs on behalf of the assessee that this is an M.A. against another M.A. filed by the revenue, which is not permissible in view of the decision of the Hon'ble Gujrat High Court in the Page1|3 M.A.No.02/CTK/202 3 ( In M.A. No.32/CTK/2021) (ITA No.59/CTK/2020) Assessment Year : 2015 -16 case of Pr. CIT vs Navjivan Roller Flour & Pulse, 398 ITR 62 (Guj), as also the decision of Hon'ble Rajsthan High Court in the case of CIT vs Singhal Industries, 395 ITR 264 (Raj) and the decision of the Hon'ble Jurisdictional High Court in the case of CIT v. ITAT (196 ITR 838), wherein, it has been held that the provisions of Section 254(2) of the Income-tax Act, 1961, empowers the Tribunal to amend any order passed by it under sub-section (1) with a view to rectifying any mistake apparent from the record at any time within four years from the date of the order. An order rejecting an application for rectification under section 254(2) is not an order passed under section 254(1) and it cannot be rectified under section 254(2).
4. As it is noticed that the present M.A. is an application u/s.254(2) of the Act is against the order u/s.254(2) in M.A. No.32/CTK/2021, respectfully following the decisions of the Hon'ble Gujurat High Court, Hon'ble Rajasthan High Court and Hon'ble Jurisdictional High Court of Orissa (supra), the M.A. filed by the revenue stands dismissed.
5. In the result, M.A. filed by the revenue stands dismissed.
Order dictated and pronounced in the open court on 17/02/2023.
Sd/- Sd/-
(Arun Khodpia) (George Mathan)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Cuttack; Dated 17/02/2023
B.K.Parida, SPS (OS)
Page2|3
M.A.No.02/CTK/202 3
( In M.A. No.32/CTK/2021) (ITA No.59/CTK/2020) Assessment Year : 2015 -16 Copy of the Order forwarded to :
1. The appellant: Income Tax Officer, Bargarh Ward, Bargarh
2. The Respondent: Shri Aditya Agarwal, AT:
Dharmasala Chowk, PO:Dist: Baragarh
3. The CIT(A)-,Sambalpur
4. Pr.CIT-,
5. DR, ITAT, Cuttack
6. Guard file.
//True Copy// By order Sr.Pvt.secretary ITAT, Cuttack Page3|3