M/s. ADI ArtechTransducer Pvt.Ltd., Baroda V. The Dy.CIT.,Circle-1(1), Baroda

ITA 1751/AHD/2012

• Counselvise Citation: 175120514 RSA 2012
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 07-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SANKAR
• Assessee Lawyers: S N SOPARKAR
• Keywords: Depreciation; Business expenditure; Question of law; Revenue expenditure; Capital expenditure
• Section: 143(3); 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI G. C. GUPTA, VP AND SHRI A. MOHAN ALAN KAMONY, AM) ITA NO.2457/AHD/2010 A. Y.: 2007-08 THE D. C. I. T., CIR-1 (1), AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA VS M/S. ADI ARTECH TRANSDUCERS PVT. LTD., 917/1, GIDC, MAKARPURA, BARODA P. A. NO. AABCA 6598 D (APPELLANT) (RESPONDENT) ITA NO.959 AND 1751/AHD/2012 A.Y.: 2008-09 AND 2009-10 M/S. ADI ARTECH TRANSDUCERS PVT. LTD., 917/1, GIDC, MAKARPURA, BARODA P. A. NO. AABCA 6598 D VS THE D. C. I. T., CIR-1 (1), AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA (APPELLANT) (RESPONDENT) DEPARTMENT BY SHRI T. SANKAR, SR. DR ASSESSEE BY SHRI S. N. SOPARKAR, AR DATE OF HEARING: 03-10-2012 DATE OF PRONOUNCEMENT: 27-11-2012 O R D E R PER A. MOHAN ALANKAMONY: THESE ARE THREE APPEALS ONE PREFERRED BY THE REVENUE AND THE OTHER TWO BY THE A SSESSEE. THE REVENUE IS IN APPEAL IN ITA NO.2457/AHD/2010 WHICH IS DIRECTED AG AINST THE ORDER OF THE LEARNED CIT(A)-I, BARODA IN APPEAL NO. CAB-I/204/09 -10 DATED 20-04-2010 FOR THE ASSESSMENT YEAR 2007-08, WHILE AS THE ASSESSEE IS IN APPEAL IN ITA NO.959/AHD/2012 AND ITA NO.1751/AHD/2012 FOR THE AS SESSMENT YEARS 2008-09 AND 2009-10 AGAINST THE ORDERS OF THE LEARNED CIT(A )-I, BARODA (I) IN APPEAL NO. CAB-I/124/10-11 DATED 16-02-2012 AND (II) IN APPEAL NO. CAB-I/217/11-12 DATED 05-05-2012 RESPECTIVELY. ALL THE ABOVE ORDERS OF TH E LEARNED CIT(A) ARE PASSED ITA NO.2457/AHD/2010 (AY: 2007-08) ITA NOS.959 AND 1751/AHD/2012 (AY 2008-09 AND 2009- 10) ADI ARTECH TRANSDUCER PVT. LTD. 2 U/S 250 READ WITH SECTION 143(3) OF THE IT ACT AND THE ISSUE IS IDENTICAL VIZ. DISALLOWANCE OF PURCHASE AND CONSUMPTION OF TOOLS AND INSTRUMENTS AS REVENUE EXPENDITURE TREATING IT TO BE AS CAPITAL EXPENDITUR E. SINCE THE ISSUE IS IDENTICAL IN ALL THE APPEALS THEY WERE HEARD TOGETHER AND ARE BE ING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. ITA NO.2457/AHD/2010 (REVENUES APPEAL FOR AY 2007-08) 2. GROUND NO. 2 AND 3 OF THE APPEAL OF THE REVENUE ARE GENERAL IN NATURE AND DO NOT SURVIVE FOR ADJUDICATION. THE SOLE GROUND NO .1 SURVIVING FOR ADJUDICATION IS REPRODUCED HEREIN BELOW FOR REFERENCE:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. CIT(APPEALS) ERRED IN DELETING THE ADDITION OF RS.3 4,29,585/- MADE ON ACCOUNT OF DISALLOWANCE OF CAPITAL EXPENDITURE D EBITED TO P & L ACCOUNT UNDER THE HEAD PURCHASES OF TOOLS AND INST RUMENTS. 3. THE ASSESSEE IS A PRIVATE LIMITED COMPANY ENGAG ED IN THE BUSINESS OF MANUFACTURING OF LOAD CELLS AND WEIGH MODULE FILED ITS E-RETURN OF INCOME ON 26- 10-2007 DECLARING INCOME OF RS.3,20,68,600/-. INITI ALLY AFTER PROCESSING THE RETURN U/S 143(1) OF THE ACT, THE CASE WAS SELECTED FOR SC RUTINY AND ASSESSMENT ORDER WAS PASSED U/S 143(3) OF THE ACT ON 09-12-2009 DETE RMINING THE INCOME AT RS.3,54,98,190/- WHEREIN AN ADDITION OF RS.34,29,5 85/-(RS. 37,07,660 RS.2,78,075) WAS MADE TREATING THE PURCHASE OF T OOLS AND INSTRUMENTS FOR RS. 37,07,660/- AS CAPITAL EXPENDITURE AND GRANTING DEP RECIATION @ 7.5% IE. RS. 2,78,075/- THEREON. DURING THE COURSE OF ASSESSMENT PROCEEDINGS THE LEARNED AO NOTICED THAT THE ASSESSEE HAD CLAIMED REVENUE EX PENDITURE TOWARDS PURCHASE OF TOOLS AND INSTRUMENTS AMOUNTING TO RS.3 9,32,660/- BEING DRILLS, TOOLS AND MILLS ETC. THE ASSESSEE WAS ASKED TO SHOW THE D ETAILS OF ITS CLAIM OF CONSUMPTION OF STORES AND INSTRUMENTS. AFTER CONSID ERING THE SUBMISSION OF THE ASSESSEE THE LEARNED AO ARRIVED AT THE FOLLOWING CO NCLUSION ITA NO.2457/AHD/2010 (AY: 2007-08) ITA NOS.959 AND 1751/AHD/2012 (AY 2008-09 AND 2009- 10) ADI ARTECH TRANSDUCER PVT. LTD. 3 IN VIEW OF THE ABOVE DISCUSSION, THE TOOLS AND INS TRUMENTS ARE TREATED AS PART OF PLANT AND MACHINERY. CONSEQU ENTLY, EXPENDITURE ON PURCHASE OF TOOLS, ETC. OF RS.37,07,660 /- [ RS.39,32,660/- LESS RS.2,50,000/-] IS DISALLOWED AS CAPITAL EXPENDITURE AND ADDED TO THE INCOME OF THE ASSESSEE. SINCE, THE ASSESSEE HAS NOT SUBMITTED AS TO WHEN THESE ASSETS WERE PUT TO U SE DEPRECIATION AT HALF OF THE ELIGIBLE RATE IS ALLOWED. ACCORDINGL Y, AFTER ALLOWING DEPRECIATION A NET DISALLOWANCE OF RS.34,29,585/- [ RS.37,07,660 LESS DEPRECIATION OF 7.5% RS.2,78,075 ] IS MADE AND TH E SAME IS ADDED BACK TO THE TOTAL INCOME OF THE ASSESSEE. IN ARRIVING AT THE ABOVE DECISION THE LEARNED AO HA D RELIED ON THE DECISION OF THE HONBLE HONBLE GUJARAT HIGH COURT IN THE CASE SAUR ASHTRA BOTTLING PVT. LTD. REPORTED IN 232 ITR 270 AND THE DECISION OF THE HON BLE SUPREME COURT IN THE CASE OF CIT VS COAL SHIPMEN PVT. LTD., 82 ITR 902 A ND THE DECISION OF THE TRIBUNAL IN THE ASSESSEES OWN CASE ON THIS IDENTIC AL ISSUE FOR THE AY 1998-99. THE ASSESSEE CARRIED THE MATTER BEFORE THE LEARNED CIT(A). THE LEARNED CIT(A) AFTER DETAILED EXAMINATION OF THE ISSUE DIRECTED TH E LEARNED AO TO DELETE THE ADDITION. HIS CONCLUSION IS REPRODUCED HEREIN BELOW FOR REFERENCE: 4.2.1 IN THIS YEAR ALSO THE CONSUMPTION OF DRILL B ITS/END WAS 273 NOS, INSET/ROUND WAS 156 NOS. TAP SETS 838 NOS, HS BLADE S 262 NOS. AND OTHER TOOLS 63 NOS. THE VALUE OF SUCH TOOLS CONSUME D CAME TO RS.23,26,716/-. FURTHER, THE CONSUMABLE ITEMS LIKE BRUSH, COTTON WASTE, SCREW, NUTS, BOLTS, KEROSENE, ETC., AMOUNTED TO RS.16,05,943/-. FOLLOWING THE RATIO OF MY ORDER DT. 20.11.2009, IT IS HELD THAT THE PURCHASE OF THE ABOVE ITEMS DID NOT CONFER ANY LONG LASTING BENEFIT ON THE ASSESSEE BUT RATHER RESULTED IN CONSUMPTION WITHIN THE SAME YEAR ITSELF. ACCORDINGLY, THE NET DISALLOWANCE (AFT ER DEPRECIATION) AMOUNTING TO RS.34,29,585/- IS DIRECTED TO BE DELET ED. THE REVENUE IS NOW IN APPEAL BEFORE US AGAINST THE ORDER OF THE LEARNED CIT(A). 4. THE LEARNED DR RELIED ON THE ORDER OF THE LEARNE D AO AND SUBMITTED THAT HIS ORDER MAY BE SUSTAINED. THE LEARNED AR ON THE O THER HAND SUBMITTED THAT THIS ISSUE IS COVERED BY VARIOUS DECISIONS OF THE I TAT AHMEDABAD BENCHES AND THE ORDER OF THE HONBLE JURISDICTIONAL HIGH COURT OF GUJARAT IN THE CASE OF THE ASSESSEE AND IN SUPPORT OF HIS CONTENTION HE REFERR ED TO PAPER BOOK PAGES 7 TO 46. ITA NO.2457/AHD/2010 (AY: 2007-08) ITA NOS.959 AND 1751/AHD/2012 (AY 2008-09 AND 2009- 10) ADI ARTECH TRANSDUCER PVT. LTD. 4 5. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE MATERIALS ON RECORD ALONG WITH PAPER BOOK SUBMITTED BY THE AS SESSEE CONTAINING PAGES 1 TO 46. ON PERUSAL OF RECORDS, IT IS APPARENT THAT THIS ISSUE HAS BEEN DECIDED BY OUR CO-ORDINATE BENCHES AGAINST THE REVENUE AND IN FAVOUR OF THE ASSESSEE FOR THE ASSESSMENT YEAR 2006-07 IN THE DEPARTMENTAL APP EAL IN ITA NO.728/AHD/2010 VIDE ORDER DATED 14-09-2012. THE RE LEVANT PORTION OF THE AFORESAID ORDER IS REPRODUCED HEREIN UNDER FOR REFE RENCE: 11. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSE D THE MATERIAL ON RECORD. ON THE BASIS OF MATERIAL PRODUCED BEFORE US AND THE SUBMISSIONS MADE, WE FIND THAT THE ITEMS THAT ARE TREATED AS BE ING OF CAPITAL IN NATURE BY THE A.O. ARE SUCH WHOSE VALUE RANGES FROM RS.100 /- PER PIECE TO RS.1,000/- PER PIECE AND THEIR CONSUMPTION ON AN AV ERAGE IS ON THE DAILY BASIS. THE CONSUMPTION WHICH IS DEBITED TO PROFIT A ND LOSS ACCOUNT IS ARRIVED ON THE BASIS OF OPENING STOCK + PURCHASE CLOSING STOCK AT THE END OF THE YEAR. THE RESULTANT FIGURE IS CONSIDERED TO BE CONSUMPTION AND IS DEBITED TO THE PROFIT AND LOSS ACCOUNT. THE LD. A. R. HAS POINTED OUT THAT EVEN THE ACCOUNTING STANDARD A-28 ISSUED BY THE INS TITUTE OF CHARTERED ACCOUNTANTS OF INDIA PRESCRIBES THAT IN RESPECT OF IMPAIRMENT OF ASSETS, THE ASSETS WHICH ARE IMPAIRED DURING THE YEAR ARE T O BE WRITTEN OFF. WE FIND THAT THE CO-ORDINATE BENCH WHILE PASSING THE ORDER FOR A. Y. 1998-99 DID NOT DISPUTE THAT THE ITEMS OF DRILL BITS ARE USED F OR MILLING, DRILLING OPERATIONS AND THE END MILLS ARE USED FOR POCKETING , SNORTING OPERATIONS AND BOTH ARE CONSUMED DURING THE OPERATIONS. IT WA S DISALLOWED AS REVENUE EXPENSES ONLY FOR THE REASON THAT IF THE IT EMS ARE CONSUMED DURING THE MANUFACTURING OPERATION, THE ASSESSEE SH OULD NOT HAVE VALUED IT BY ADOPTING THE ESTIMATED USEFUL LIFE METHOD BUT SHOULD HAVE WRITTEN OFF THE ITEM IN THE PROFIT AND LOSS ACCOUNT. IN THE YEA R UNDER APPEAL THE FACTUAL POSITION IS THAT THE ASSESSEE HAS NOT VALUED THE ST OCK OF CONSUMABLES AND CONSIDERED IT AS PART OF CLOSING STOCK OF INVENTORY BUT HAS WRITTEN IT OFF TO THE PROFIT AND LOSS ACCOUNT. FURTHER CIT(A)HAS GIVE N A FINDING THAT NONE OF THE ITEMS OF CONSUMABLES HAVE A LIFE OF MORE THAN A FEW DAYS. THE QUANTITY CONSUMED ITSELF INDICATES THAT THE LIFE OF EACH ITEM WAS VERY SHORT. NO ITEM OF PURCHASE HAS BEEN IDENTIFIED WHICH COULD QUALIFY AS A CAPITAL ITEM. FROM THE NATURE OF ITEMS IT IS QUITE APPARENT THAT THE PURCHASED RELATED TO ITEMS TO ITEMS OF DAY TO DAY CONSUMPTION IN THE ORDINARY COURSE OF MANUFACTURING BUSINESS. THE ACCOUNTING METHOD FO LLOWED BY THE ASSESSEE HAS NOT BEEN DISPUTED BY THE LD. D. R. THE LEARNED D. R. ALSO COULD NOT CONTROVERT THE FINDINGS OF CIT(A) BY BRIN GING ANY MATERIAL TO THE CONTRARY ON RECORD. ITA NO.2457/AHD/2010 (AY: 2007-08) ITA NOS.959 AND 1751/AHD/2012 (AY 2008-09 AND 2009- 10) ADI ARTECH TRANSDUCER PVT. LTD. 5 12. IN THE CASE OF CIT VS. METALMAN (SUPRA) THE HON BLE PUNJAB & HARYANA HIGH COURT HAS HELD AS UNDER:- HEAD NOTES: SUBSTANTIAL QUESTION OF LAW BUSINESS EXPENDITURE AS HELD BY CIT(A) AND THE TRIBUNAL TOOLS AND DIES L OST THEIR UTILITY AFTER USE AND THE ASSESSEE WAS CONSISTENTLY WRITTEN OFF 80% OF THE COSTS VIEW TAKEN CANNOT BE HELD TO BE ERRONEOUS AMOUNT SPENT ON CONSULTANCY ON TOOLS AND DIES ARE OBVIOUSLY REVE NUE EXPENDITURE S EXPENDITURE ON TOOLS AND DIES ITSELF COULD NOT BE TREATED AS CAPITAL EXPENDITURE NO SUBSTANTIAL QUE STION ON LAW ARISES.: 13. IN VIEW OF THE TOTALITY OF FACTS AND FOLLOWING THE AFORESAID DECISION OF HONBLE PUNJAB & HARYANA HIGH COURT, WE FIND NO REA SON TO INTERFERE IN THE ORDER OF CIT(A). WE THUS, DISMISS THIS GROUND O F APPEAL OF THE REVENUE. 5.2 FOLLOWING THE DECISION OF OUR CO-ORDINATE BENCH ON THE IDENTICAL ISSUE CITED SUPRA, WE HEREBY CONFIRM THE ORDER OF THE LEA RNED CIT(A) SINCE HE WAS JUSTIFIED IN DELETING THE ADDITION OF RS.34,29,585/ - MADE BY THE LEARNED AO TREATING THE REVENUE EXPENDITURE OF THE ASSESSEE AS CAPITAL EXPENDITURE. 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ITA NO.959/AHD/2012 (ASSESSEES APPEAL IN AY 2008-09) 7. IN THIS APPEAL THE ASSESSEE HAS RAISED 3 GROUND S WHEREIN GROUNDS NO.2 AND 3 OF THE APPEAL ARE GENERAL IN NATURE AND DO NO T SURVIVE FOR ADJUDICATION. THE ONLY GROUND NO.1 SURVIVING FOR ADJUDICATION IS REPR ODUCED HEREIN BELOW FOR REFERENCE: 1. LD. CIT(A) ERRED IN LAW AND ON FACTS IN CONFIRM ING ACTION OF AO IN MAKING ADDITION OF RS.27,35,460/- BY DISALLOWING RE VENUE EXPENSES CLAIMED IN PROFIT & LOSS A/C ON ACCOUNT OF CONSUMPT ION OF TOOLS AND INSTRUMENTS. BOTH THE LOWER AUTHORITIES FAILED TO A PPRECIATE THE FACT THAT THE APPELLANT CLAIMED EXPENSES IN RESPECT OF TOOLS/INST RUMENTS CONSUMED IN THE MANUFACTURING PROCESS THAT WERE DULY WRITTEN OF F IN THE BOOKS OF ACCOUNT. LD. CIT(A) OUGHT TO HAVE HELD THE EXPENSES TO BE REVENUE IN NATURE FOR THE CONSUMABLES AS CERTIFIED BY THE CHAR TERED ENGINEER AND OUGHT TO HAVE DELETED THE DISALLOWANCE MADE BY AO. ITA NO.2457/AHD/2010 (AY: 2007-08) ITA NOS.959 AND 1751/AHD/2012 (AY 2008-09 AND 2009- 10) ADI ARTECH TRANSDUCER PVT. LTD. 6 ITA NO.1751/AHD/2012 (ASSESSEES APPEAL FOR AY 2009-10) 8. IN THIS APPEAL THE ASSESSEE HAS RAISED 3 GROUNDS WHEREIN GROUNDS NO.1 AND 3 OF THE APPEAL ARE GENERAL IN NATURE AND REQUI RE NO ADJUDICATION. THE ONLY GROUND NO.2 SURVIVING FOR ADJUDICATION IS REPRODUCE D HEREIN BELOW FOR REFERENCE: 1. THE LD. CIT(A),BARODA HAS ERRED IN CONFIRMING T HE DISALLOWANCE OF EXPENDITURE ON PURCHASE/CONSUMPTION OF TOOLS AND IN STRUMENTS TOP SETS, DRILL BITS, END MILLS, DRILL ETC. AMOUNTING TO RS.2 7,45,873. YOUR APPELLANT HAS WRITTEN OFF THE TOOLS AND EQUIPMENTS ETC. CONSU MED DURING THE YEAR. THERE IS NO ESTIMATION OF LIFE ON THE TOOLS AND EQU IPMENTS ETC. USED DURING THE YEAR. THE LD. CIT(A), BARODA HAS ERRED IN CONFI RMING THE DECISION OF LD. ASSESSING OFFICER TO TREAT THESE EXPENDITURE AS BE ING PART OF PLANT & MACHINERY AND IT IS SUBMITTED THAT THE LD. CIT(A), BARODA HAS ERRED BOTH IN LAW AND ON FACTS. 9. AT THE BEGINNING OF THE HEARING THE BOTH THE PAR TIES SUBMITTED THAT THE ISSUE BEING SAME IN ALL THE ASSESSMENT YEARS, THE O RDER OF THE TRIBUNAL PASSED IN DEPARTMENTAL APPEAL IN ITA NO.2457/AHD/2010 FOR THE ASSESSMENT YEAR 2007-08 MAY BE FOLLOWED FOR THE SUBSEQUENT TWO ASSESSMENT Y EARS VIZ. AY 2008-09 AND 2009-10 WITH REGARD TO THE ASSESSEES APPEALS. IN ASSESSMENT YEAR AY 2007-08 WE HAVE DECIDED THE ISSUE AGAINST THE REVENUE AND I N FAVOUR OF THE ASSESSEE BY TREATING THE EXPENDITURE INCURRED ON PURCHASE OF TO OLS AND INSTRUMENTS TO BE IN THE NATURE OF REVENUE EXPENDITURE BY FOLLOWING THE ORDER OF OUR CO-ORDINATE BENCH FOR THE AY 2006-07 CITED SUPRA. SINCE THE FAC TS AND ISSUE FOR THE RELEVANT ASSESSMENT YEARS 2008-09 AND 2009-2010 ARE EXACTLY IDENTICAL TO THE FACTS AND THE ISSUE OF THE CASE FOR THE AY 2007-08, FOLLOWING OUR DECISION FOR THE ASSESSMENT YEAR 2007-08 CITED ABOVE, WE HEREBY HOLD THAT THE LEARNED CIT(A) WAS NOT JUSTIFIED IN CONFIRMING THE ADDITIONS IN BO TH THE ASSESSMENT YEARS 2008- 09 AND 2009-10 AMOUNTING TO RS.27,35,460/- AND RS.2 7,45,873/- RESPECTIVELY. THEREFORE, WE HEREBY DELETE THE ADDITIONS MADE BY T HE LEARNED AO FOR THE AY 2008-09 AND 2009-2010 FOR RS.27,35,460/- AND RS.27, 45,873/- RESPECTIVELY BY HOLDING THE EXPENDITURE INCURRED FOR THE PURCHASE O F TOOLS AND INSTRUMENTS BEING ITA NO.2457/AHD/2010 (AY: 2007-08) ITA NOS.959 AND 1751/AHD/2012 (AY 2008-09 AND 2009- 10) ADI ARTECH TRANSDUCER PVT. LTD. 7 TOP SET, DRILL BITS, END MILLS ETC AS REVENUE EXPEN DITURE. RESULTANTLY, BOTH THE APPEALS OF THE ASSESSEE FOR THE AY 2008-09 AND 2009 -10 ARE HEREBY ALLOWED. 10. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED AND BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT 27/11/2012. SD/- SD/- (G. C. GUPTA) VICE PRESIDENT (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER LAKSHMIK LAKSHMIK LAKSHMIK LAKSHMIKANT ANT ANT ANTA AA A DEKA/ DEKA/ DEKA/ DEKA/ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: - DIRECT ON COMPUTER - 1-11-1 2/26-11-12 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 02-11-12/26-11-12 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR.P.S ./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: