Income Tax Appellate Tribunal - Amritsar
Harbhagwan Memorial Senoir Secondary ... vs Income Tax Officer (Tds), Amritsar on 13 June, 2023
IN THE INCOME TAX APPELLATE TRIBUNAL
AMRITSAR BENCH, AMRITSAR
BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER
AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER
M. A. No. 3/Asr/2022
(Arising out of I.T.A No. 605/Asr/2018)
Assessment Year: 2016-17
Harbhagwan Memorial Vs. The ITO (TDS)
Senior Secondary School, Amritsar
Ferozpur
PAN: AAATH9665A
(Appellant) (Respondent)
Appellant by : Written Submission
Respondent by: Shri Nakul Agrawal, Sr. DR
Date of Hearing: 08/06/2023
Date of Pronouncement: 13/06/2023
ORDER
Per Dr. M. L. Meena, AM:
The present Misc. Application of the Assessee is arising out of the Tribunal order in ITA No. 605/Asr/2018 in respect of A.Y. 2016-17.
2. In the M.A. vide written submission, the appellant has agitated that all the grounds of appeal has not been dealt with by the Tribunal. Although that the three grounds raised by the assessee are related to the common issue of short deduction of TDS and interest thereon and late filing fee under section 234E of the Act. It is clarified that all the three issues claimed to be agitated by the assessee pertains to the levy of fee under section 234E of the Act. Further the 2 M. A. No. 3/Asr/2022 (Arising out of I.T.A No. 605/Asr/2018) Assessment Year: 2016-17 issue of short deduction and interest on short deduction as claimed to be levied under section 154 of the Act is not arising out of the impugned order of the Ld. CIT(A) and hence question of adjudication of this issue does not arise. In view of that matter we find no apparent mistake in the order of the Tribunal passed in ITA No. 605/Asr/2018.
3. The Ld. DR has supported the order of the Tribunal. He contended that at this stage interfering with the order passed by the Tribunal on merits would amount to review / revisit its earlier order. In the latest judgment the Hon'ble Apex Court in case of "CIT Vs. Reliance Telecom Ltd.,133 Taxmann 41 has held that recalling of the order passed by the Tribunal in exercising of the powers under section 254(2) would only to rectify / correct any mistake apparent from record.
4. Thus recalling the speaking order passed by the Tribunal is beyond the jurisdiction of the Bench.
5. Accordingly, the M.A. filed by the assessee is dismissed.
Order pronounced in the open court on 13.06.2023 Sd/- Sd/-
(Anikesh Banerjee) (Dr. M. L. Meena)
Judicial Member Accountant Member
AG
Copy of the order forwarded to:
(1) The Appellant:
(2) The Respondent:
(3) The CIT(A),
(4) The CIT concerned
(5) The Sr. DR, I.T.A.T
(6) The Guard File
3 M. A. No. 3/Asr/2022
(Arising out of I.T.A No. 605/Asr/2018) Assessment Year: 2016-17 True Copy By Order