Sh. Mohit Chitkara, Chandigarh vs Department Of Income Tax
- CitationITA No. 711/Chd/2013
Ratio decidendi
The rule this decision rests on
The Tribunal, on a miscellaneous application for rectification, holds that a departmental appeal dismissed because the tax effect is below the monetary limit prescribed by the Board's circular cannot be reopened by rectification merely because the Revenue contends the reassessment was made on an audit objection; the Revenue's contention that an audit objection stands satisfied by reopening the assessment is not relevant to whether the dismissal discloses an apparent mistake on the record. A miscellaneous application seeking rectification of an order under the Tribunal's power to correct a mistake apparent from the record will be dismissed where no mistake apparent from the record is shown; the applicant must identify what objection was raised at the time of filing the appeal and why the dismissal was erroneous, and a bare reference to the Board circular without such identification does not disclose an apparent mistake.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Applicant by : Shri S.K.Mittal Respondent by : Shri Vineet Krishan
Date of hearing : 20.02.2015 Date of Pronouncement : 20.02.2015
O R D E R
Per BHAVNESH SAINI, J.M. :
This order shall dispose off Miscellaneous Application
filed by the A.C.I.T., Circle 2(1), Chandigarh against the order
of the Tribunal dated 20.1.2014 dismissing the departmental
appeal in ITA No.711/Chd/2013.
2. Briefly, the facts of the case are that the Assessing
Officer while passing the re-assessment order under section
143(3) r.w.s. 148 of the Act made disallowance of Rs.59,296/-
on account of depreciation. The learned CIT (Appeals) allowed
the appeal of the assessee quashing the reopening of the
assessment because reopening was done on mere change of
opinion. The Tribunal dismissed the departmental appeal 2
vide order dated 20.1.2014 considering the tax effect to be
below Rs.3 lacs.
3. The Miscellaneous Application is filed by the A.C.I.T.,
Circle 2(1), Chandigarh stating that the departmental appeal
could be filed subject to exception provided in the Board
Circular. However, nothing is cited in the Miscellaneous
Application as to what were the objections of the Department
at the time of filing of the departmental appeal. The learned
D.R for the Revenue stated that there an audit objection for
which the assessment was reopened. The contention of the
learned D.R for the Revenue is not relevant because once the
assessment is reopened on audit objection, the audit objection
stands satisfied. Further it is not in dispute that the tax
effect was below Rs.3 lacs for that reason the departmental
appeal was dismissed.
4. Considering the above discussion, we do not find any
mistake apparent from the record. The Miscellaneous
Application filed by the Revenue is dismissed.
5. In the result, the Miscellaneous Application filed by the
Department is dismissed.
Order pronounced in the open court on this 20th day of February, 2015.
Sd/- Sd/- (T.R.SOOD) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated : 20 t h February, 2015 *Rati*
Copy to: The Appellant/The Respondent/The CIT(A)/The CIT/The DR.
Assistant Registrar, ITAT, Chandigarh 3
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