Mr.Emmanuel Thomas Ramapuram , Kodagu V. Income Tax Officer WArd-1 , Madikere

ITA 2501/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2087 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 03-09-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Assessee Lawyers: V SRINIVASAN
• Keywords: Revision of order; Cost of acquisition; Fair market value
• Section: 143(3); 234B; 263; 63

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH A, SMC BEFORE SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA NO.2501/BANG/2018 (ASST. YEAR 2008-09) MR. EMMANUEL THOMAS RAMAPURAM, CHIKKANNAHALLI ESTATE, SIDDAPUR, KODAGU. . APPELLATE PAN ABTPR 1660 B VS. THE INCOME-TAX OFFICER, WARD-1, MADIKERI. . RESPONDENT APPELLANT BY : SHRI V SRINIVASAN, ADVOCATE RESPONDENT BY : SHRI SATYA SAI RATH, JCIT DATE OF HEARING : 30-10-2018 DATE OF PRONOUNCEMENT : 07-11-2018 O R D E R PER SHRI JASON P BOAZ, ACCOUNTANT MEMBER : THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST TH E ORDER OF THE CIT(A)-MYSORE DATED 28/6/2018 FOR ASST. YEAR 2008-0 9. 2 BRIEFLY STATED, THE FACTS OF THE CASE ARE AS UNDE R:- ITA NO.2501/B/20 18 2 2.1 THE ASSESSEE INDIVIDUAL DERIVES INCOME FROM INT EREST, AGRICULTURE AND CAPITAL GAINS. FOR ASST. YEAR 200 8-09, THE ASSESEE FILED HIS RETURN OF INCOME ON 29/10/2008 DECLARING TOTAL INCOME OF RS.1,05,530/-; LOSS FROM CAPITAL GAINS ON SALE OF S HADE TREES AMOUNTING TO RS.3,24,688/- AND AGRICULTURAL INCOME OF RS.13,11,359/-. THE CASE WAS SELECTED FOR SCRUTINY AND THE ASSESSM ENT WAS COMPLETED U/S 143(3) OF THE INCOME-TAX ACT, 1961 (IN SHORT T HE ACT) VIDE ORDER DATED 21/12/2010 ACCEPTING THE RETURNED INCOME. 2.2 THE CIT, MYSORE INITIATED PROCEEDINGS U/S 263 O F THE ACT BY ISSUE OF SHOW CAUSE NOTICE DATED 16/11/2012 AS HE W AS OF THE VIEW THAT THE ORDER OF ASSESSMENT DATED 21/12/2010 FOR ASST. YEAR 2008-09 WAS ERRONEOUS AND PREJUDICIAL TO THE INTERESTS OF R EVENUE. ACCORDING TO THE CIT, MYSORE THE ASSESSING OFFICER (AO) HAD ACCEPTED THE LONG TERM CAPITAL LOSS (LTCL) ON SALE OF SHADE TR EES AS COMPUTED BY THE ASSESSEE WITHOUT EXAMINING THE ADOPTION OF THE COST OF ACQUISITION; BEING THE FAIR MARKET VALUE (FMV) OF SILVER OAK TREES AS ON 1/4/1981 PROPERLY. THE ASSESSEE HAD TAKEN 20% OF T HE SALE VALUE OF SILVER OAK TREES AS THE FMV ON 1/4/1981 AND CLAIMED THE INDEXED COST OF ACQUISITION, WHICH WAS ALLOWED. ACCORDING TO THE CIT, THE ESTIMATE OF 20% OF THE SALE VALUE AS COST OF ACQUI SITION WAS ON 1/4/1981 WAS NOT SUBSTANTIATED BY ANY EVIDENCE. AF TER CONSIDERING THE ASSESSEES OBJECTIONS IN RESPONSE TO THE SHOW C AUSE NOTICE IN REVISION PROCEEDINGS, THE CIT PASSED ON ORDER U/S 2 63 OF THE ACT DATED 27/3/2013 IN WHICH HE DIRECTED THE AO TO RE-COMPUTE THE CAPITAL GAINS ITA NO.2501/B/20 18 3 ON SALE OF SHADE TREES BY ADOPTING THE FMV OF SILVE R OAK TREES AS ON 1/4/1981 ON THE BASIS OF MARKET RATES OBTAINED FORM CHIEF CONSERVATOR OF FORESTS. IN COMING TO THIS VIEW, THE CIT BASED HIS REASONING ON THE RATIO OF THE JUDGMENT OF THE HONBLE KARNATAKA HIG H COURT IN THE CASE OF TATA COFFEE LTD., IN ITA NO.57 & 1092 OF 2 006 DATED 24/9/2012. THE ORDER PASSED BY CIT, MYSORE U/S 263 OF THE ACT DATED 27/3/2013 FOR ASST. YEAR 2008-09 ATTAINED FINALITY AS NO APPEAL WAS FILED BY THE ASSESSEE. 2.3 AFTER THE CIT, MYSORE PASSED THE ORDER U/S 263 OF THE ACT DATED 27/3/2013 FOR ASST. YEAR 2008-09, THE AO TOOK UP TH E ASSESSMENT PROCEEDINGS, IN THE COURSE OF WHICH HE OBTAINED THE REPORT OF THE CHIEF CONSERVATOR OF FOREST, MADIKERI WITH REGARD TO THE EMU OF SILVER OAK TREES SOLD BY THE ASSESSEE. THE AO HELD THAT T HE FMV OF SILVER OAK TREES WAS RS.10.20 PER CUBIC FOOT ON THE BASIS OF THE LETTER OF THE CHIEF CONSERVATOR OF FORESTS, MADIKERI DATED 18/12/ 2013; AND ON THIS BASIS, COMPUTED THE LONG TERM CAPITAL GAINS (LTCG ) THEREOF AT RS.10,06,241/- AS AGAINST THE LOSS OF RS.3,24,688/ - DECLARED BY THE ASSESSEE. 2.4 AGGRIEVED BY THE ORDER OF ASSESSMENT U/S 143(3) R.W.S 263 OF THE ACT DATED 30/1/2014 FOR ASST. YEAR 2008-09, THE ASSESSEE PREFERRED AN APPEAL BEFORE THE CIT(A), MYSORE, WHICH WAS DIS MISSED VIDE THE IMPUGNED ORDER DATED 28/6/2018. ITA NO.2501/B/20 18 4 3. THE ASSESSEE, BEING AGGRIEVED BY THE ORDER OF TH E CIT(A), MYSORE DATED 30/1/2014 FOR ASST. YEAR 2008-09 HAS P REFERRED THIS APPEAL, WHEREIN HE HAS RAISED THE FOLLOWING GROUND S:- 1. THE ORDERS OF THE AUTHORITIES BELOW IN SO FAR A S THEY ARE AGAINST THE APPELLANT, ARE OPPOSED TO LAW, EQUITY, WEIGHT OF EVIDENCE, PROBABILITIES, FACTS AN D CIRCUMSTANCES OF THE CASE. 2. THE LEARNED CIT[A] IS NOT JUSTIFIED IN UPHOLDING THE COMPUTATION OF CAPITAL GAINS ON THE SALE OF SIL VER OAK TREES AT RS.10,06,241/- IN THE ORDER PASSED CONSEQUENT TO THE DIRECTIONS CONTAINED IN THE ORDER OF THE LEARNED CIT U/S. 263 OF THE ACT DATED 27/03/201 3 BY ADOPTING THE COST OF ACQUISITION OF SILVER OAK T REES BEING THE FAIR MARKET VALUE [FMV] AS ON 01/04/1981 AT RS.10.20 PER CUBIC METER BASED ON AN ERRONEOUS AND INCORRECT UNDERSTANDING OF THE INFORMATION PROVIDED BY THE CHIEF CONSERVATOR OF FOREST, MADIKERI VIDE LETTER DATED 18/12/2013 UNDER THE FACTS AND IN THE CIRCUMSTANCES OF THE APPELLANT 'S CASE. 3. THE LEARNED CIT[A] OUGHT TO HAVE APPRECIATED THAT THE CHIEF CONSERVATOR OF FOREST, MADIKERI IN T HE LETTER DATED 18/12/2013 HAD CLEARLY STATED THAT THE FMV OF SILVER OAK TREES ON 01/04/1981 WAS NOT ITA NO.2501/B/20 18 5 AVAILABLE AND THEREAFTER, HAD SET OUT THE SEIGNIORA GE RATE PUBLISHED BY THE FOREST DEPARTMENT AS PER THE NOTIFICATION DATED 12/02/1981 AS RS. 10.20 PER CUBI C METER, WHICH SEIGNIORAGE RATE PUBLISHED BY THE FOREST DEPARTMENT WAS ONLY THE EXTENT OF ROYALTY REQUIRED TO BE PAID TO THE FOREST DEPARTMENT FOR REMOVAL OF FOREST PRODUCE THAT CANNOT BE REGARDED A S THE FMV OF THE SILVER OAK TREES AS ON 01 /04/1981 UNDER THE FACTS AND IN THE CIRCUMSTANCES OF THE APPELLANT'S CASE. 4. WITHOUT PREJUDICE TO THE ABOVE, THE LEARNED CIT[A] OUGHT TO HAVE APPRECIATED THAT THE ACIT, CIRCLE-1, HASSAN, IN THE CASE OF THE APPELLANT'S BROTHER HAD HELD THAT THE SEIGNIORAGE RATES PUBLISH ED BY THE FOREST DEPARTMENT IS NOT BE REGARDED AS THE FMV AS ON 01 /04/1981 IN PROCEEDINGS CONSEQUENT TO SIMILAR DIRECTIONS PASSED BY THE CIT, MYSORE IN THE ORDER U/S.263 OF THE ACT IN THAT CASE AND ULTIMATEL Y, THE ACIT HAD ADOPTED THE FMV OF THE SILVER OAK TREES AT 13.39% OF THE SATE PROCEEDS AS AGAINST 20% OF THE SALE PROCEEDS ADOPTED BY THE APPELLANT IN HI S COMPUTATION UNDER THE FACTS AND IN THE CIRCUMSTANCE S OF THE APPELLANT'S CASE. ITA NO.2501/B/20 18 6 5. WITHOUT PREJUDICE TO THE RIGHT TO SEEK WAIVER WI TH THE HON'BLE CCIT/DG, THE APPELLANT DENIES HIMSELF LIABLE TO BE CHARGED TO INTEREST U/S. 234-A AND 234 -B OF THE ACT, WHICH UNDER THE FACTS AND IN THE CIRCUMSTANCES OF THE APPELLANT'S CASE AND THE LEVY DESERVES TO BE CANCELLED. 6. FOR THE ABOVE AND OTHER GROUNDS THAT MAY BE URGED AT THE TIME OF HEARING OF THE APPEAL, YOUR APPELLANT HUMBLY PRAYS THAT THE APPEAL MAY BE ALLOWED AND JUSTICE RENDERED AND THE APPELLANT MAY BE AWARDED COSTS IN PROSECUTING THE APPEAL AND ALSO ORDER FOR THE REFUND OF THE INSTITUTION FEES AS PAR T OF THE COSTS. 4. GROUND NOS: 1 AND 6 , BEING GENERAL IN NATURE AND NOT URGED BEFORE ME, NO ADJUDICATION IS CALLED FOR THEREON. 5. GROUND NO:5 CHARGE OF INTEREST U/S 234A AND 234B OF THE ACT 5.1 IN THESE GROUNDS, THE ASSESSEE DENIES HIMSELF L IABLE TO BE CHARGED INTEREST U/S 234A AND 234B OF THE ACT. THE CHARGING OF INTEREST IS CONSEQUENTIAL AND MANDATORY AND THE AO HAS NO DISCRETION IN THE MATTER. THIS PRINCIPLE HAS BEEN UPHELD BY THE HONBLE APEX COURT IN THE CASE OF ANJUM H GHASWALA IN (252 ITR 1 ) (SC) AND I, ITA NO.2501/B/20 18 7 THEREFORE, UPHOLD THE ACTION OF THE AO IN CHARGING THE SAID INTEREST U/S 234A AND 234B OF THE ACT. THE AO IS HOWEVER, DIREC TED TO RE- COMPUTE THE INTEREST CHARGEABLE U/S 234A AND 234B OF THE ACT, IF ANY, WHILE GIVING EFFECT TO THIS ORDER. 6. GROUNDS NOS. 2 TO 4 CAPITAL GAINS ON SALE OF SILVER OAK TREES 6.1 THE ONLY ISSUE FOR CONSIDERATION AND ADJUDICAT ION IN THIS APPEAL IN GROUNDS 2 TO 4 (SUPRA) RELATE TO THE COMPUTATION OF CAPITAL GAINS ON SALE OF SILVER OAK TREES. THE AO COMPUTED THE LTC G ON SALE THEREOF AT RS.10,06,241/- AND THIS HAS BEEN UPHELD BY THE C IT(A). THE ONLY REASON FOR THE VARIATION IS ON ACCOUNT OF THE FMV O F SILVER OAK TREES AS ON 1/4/1981 BEING TAKEN AT RS.10.20/- PER CUBIC FOOT BY THE AO. 6.2 ACCORDING TO THE LD AR FOR THE ASSESSEE, THE AS SESSEE HAD ADOPTED 20% OF THE SALE PRICE ON THE BASIS OF SEVE RAL ORDERS OF THE ITAT IN WHICH THE F.M.V WAS DECIDED ON THE BASIS OF CERTAIN PERCENTAGE OF SALE PRICE THAT VARIES FROM 30% TO 70 %. IT WAS FURTHER SUBMITTED THAT THE AO HAS ERRONEOUSLY UNDERSTOOD T HE SEIGNIORAGE RATE OF RS.10.20% PER CUBIC FEET AS THE F.M.V OF SI LVER OAK TREES AS ON 1/4/1981. IT WAS CONTENDED THAT THE FMV OF SILV ER OAK TREES TAKEN AT 20% OF THE SALE PRICE DID NOT REQUIRE ANY INTERF ERENCE. IT WAS ALSO ARGUED THAT IN THE ALTERNATIVE, THE F.M.V COULD BE DETERMINED ON THE BASIS OF THE SEIGNIORAGE RATES BY CONSIDERING THE S EIGNIORAGE RATES OF ITA NO.2501/B/20 18 8 1/4/1981 AND THE REVISION THEREOF W.E.F 14/1/2008. IT WAS CONTENDED THAT THE SEIGNIORAGE OF 1/4/1981 WAS 13% OF SEIGNI ORAGE RATE OF 14/1/2008 AND, THEREFORE, THE MARKET VALUE OF SILVE R OAK TREES COULD ALSO BE ABOUT 13% OF THE RATES FETCHED IN THE YEAR 2008 WHEN THEY WERE SOLD. IN THIS REGARD THE LD AR CITED AND PLAC ED RELIANCE ON THE ORDER OF ASSESSMENT PASSED BY ACIT, CIRCLE-1, HASSA N IN THE CASE OF CIT VS. C.T RAMAPURAM FOR ASST. YEAR 2008-09 U/S 14 3(3) R.W.S 263 OF THE ACT VIDE ORDER DATED 16/3/2015. 6.3 PER CONTRA, THE LD DR FOR REVENUE PLACED STRONG RELIANCE ON THE ORDERS OF THE AUTHORITIES BELOW. 6.4.1 I HAVE HEARD THE RIVAL CONTENTIONS AND PERUS ED AND CAREFULLY CONSIDERED THE SUBMISSIONS PUT FORTH AND THE OTHER MATERIAL ON RECORD. I FIND FROM THE APPRAISAL OF THE FACTS ON RECORD T HAT THE CIT, MYSORE IN THE ORDER U/S 263 OF THE ACT DATED 27/3/2013 HAD DIRECTED THE AO TO COMPUTE THE CAPITAL GAINS ON SALE OF SILVER OAK TREES AFTER OBTAINING THE FMV THEREOF FROM THE CHIEF CONSERVATOR OF FORES TS. IN THIS REGARD, THE AO HAS WRITTEN TO THE CHIEF CONSERVATO R OF FORESTS, MADIKERI IN ORDER TO OBTAIN THE FMV OF SILVER OAK T REES AS ON 1/4/1981. A PERUSAL OF THE LETTER DATED 18/12/2013 WRITTEN BY THE CHIEF CONSERVATOR OF FORESTS, MADIKERI (COPY PLACED AT P AGES 16/17 OF PAPER BOOK) SHOWS THAT THE MARKET VALUE OF SILVE R OAK TREES FOR THE YEAR 1980-81 WAS NOT KNOWN OR AVAILABLE. IT HAS BE EN STATED BY THE ITA NO.2501/B/20 18 9 CHIEF CONSERVATOR OF FORESTS, MADIKERI IN HIS LETTE R DATED 18/12/2013 AT PARA 1 AND 2 THEREOF AS UNDER:- 1. IN THE YEAR 1980.-81, THE MARKET RATE OF SILVER OAK IS NOT KNOWN. EVEN IF THE MARKET RATES FOR THE SAID YEAR ARE TO BE ASCERTAINED FROM LOCAL PEOPLE THEY A RE LIKELY TO WITHOUT RELIABLE DOCUMENTS AND THUS UNTEN ABLE. 2. IN THE YEAR 1980-81, THERE WAS HARDLY ANY SALE O F SILVER OAK DONE BY THE FOREST DEPARTMENT AS THERE WERE NO MATURE CAPTIVE PLANTATIONS. EVEN IF SOME S ALE HAD TAKEN PLACE, THEIR DETAILS ARE NOT AVAILABLE. 6.4.2 FROM THE ABOVE PORTION OF THE LETTER OF THE C ONSERVATOR OF FORESTS, MADIKERI EXTRACTED ABOVE, IT IS EVIDENT TH AT NO FMV OF SILVER OAK TREES WAS AVAILABLE WITH THE FOREST DEPARTMENT FOR THE YEAR 1980- 81 AND CLEARLY, THE VIEW TAKEN BY THE AO THAT THE F MV OF THE SILVER OAK TREES AS ON 1/4/19891 WAS RS.10.20 PER CUBIC FO OT IS ERRONEOUS. IN FACT, IN THE VERY SAME LETTER DATED 18/12/2013, AT PARA 3 THEREOF, THE CHIEF CONSERVATOR OF FORESTS, MADIKERI HAS STATED THAT THE SEIGNIORAGE RATE OF SILVER OAK TREES COULD BE TAKEN FROM ENTRY NO.118 OF SCHEDULE TO RULE 83 OF THE KARNATAKA FOREST RULES, 1969 READ WITH THE NOTIFICATION NUMBER GSR 50 DATED 19/2/1981. (C OPY ENCLOSED AT PAGE 20 TO 37 OF PAPER BOOK). A PERUSAL OF THE SA ID NOTIFICATION SHOWS THAT SL. NO.118 REFERS TO OTHER KIND OF JUNG LE WOOD TIMBER (NOT SPECIFIED ABOVE). THEREFORE, WHAT WAS REPORTED BY THE CHIEF ITA NO.2501/B/20 18 10 CONSERVATOR OF FORESTS, MADIKERI WAS NOT THE FMV OF SILVER OAK TREES AS HELD BY THE AO. 6.4.3 SEIGNIORAGE RATES IS THE ROYALTY PAYABLE BY C ONSUMERS AND PURCHASERS FOR COLLECTION AND REMOVAL OF FOREST PRO DUCE FROM THE FOREST ON LICENCE OR PERMITS AT THE RATES FIXED BY THE GOVERNMENT. THEREFORE, THE SEIGNIORAGE RATES CANNOT BE THE MARK ET RATE PER SE; BUT IT IS POSSIBLE TO DERIVE THE MARKET RATE BASED ON T HE SAID RATES AS THE SEIGNIORAGE RATES AND MARKET RATES WOULD HAVE A COR RELATION WITH EACH OTHER. IN OTHER WORDS, A RAISE IN THE SEIGNIORAGE RATES WOULD HAVE A CORRESPONDING RAISE IN THE MARKET RATES OF TIMBER AS WELL. IT IS SEEN FROM THE NOTIFICATION DATED 14/1/2008 (COPY PLACED AT PAGE 40 OF PAPER BOOK) THAT THE SEIGNIORAGE RATE FOR SILVER OA K (VELLANGI) IS RS.4,000/- PER CMT. NO SEPARATE ENTRY FOR SILVER O AK IN THESE IN THE NOTIFICATION DATED 19/2/1981; BUT A SIMILAR SPECIES CALLED VELLANGI IS VALUED AT RS.520 PER CMT. THUS THE SEIGNIORAGE RAT E OF 1/4/1981 CAN BE EXPRESSED AT 13% OF THE SEIGNIORAGE RATE ON 14/1 /2008, BASED ON THE ABOVE RATES (RS.520/BY RS.4000/-) AND, THEREFOR E, THE FMC OF SILVER OAK TREES AS ON 1/4/1981 COULD ALSO BE DERI VED AND COMPUTED ALONG THE SAME LINES. IN FACT IN THE ORDER OF ASSE SSMENT PASSED U/S 143(3) R.W.S 263 OF THE ACT VIDE ORDER DATED 16/2/2 015 FOR ASST. YEAR 2008-09 IN THE CASE OF C.T RAMAPURAM, THE ACIT, CI RCLE-1, HASSAN HAS FOLLOWED THE ABOVE APPROACH AND DETERMINED THE FMV OF SILVER OAK TREES AS ON 1/4/1981A AT 13.39% OF THE SALE PRI CE. HOWEVER, IT IS SEEN THAT THE ACIT, CIRCLE-1, HASSAN HAS WORKED OUT THE FMV OF ITA NO.2501/B/20 18 11 SILVER OAK TREES ON THE BASIS OF THE AVERAGE PRICE OF 14 DIFFERENT SPECIES OF TREES. 6.4.4 TAKING INTO CONSIDERATION THE FACTS AND CIRCU MSTANCES OF THE CASE ON HAND AND THE VIEW TAKEN BY THE DEPARTMENT I N THE ORDER OF ASSESSMENT IN THE CASE OF C.T RAMAPURAM FOR ASST. YEAR 2008-09, ON THE BASIS OF SIMILAR DIRECTIONS CIT, MYSORE U/S 263 OF THE ACT, IT WOULD BE INCONGRUOUS TO HOLD THE FMV OF SILVER OAK TREES AS ON 1/4/1981 WAS RS.10.20 PER CUBIC FOOT FOR THE PURPOS E OF COMPUTING CAPITAL GAINS IN THE HANDS OF THIS ASSESSEE. IN TH IS VIEW OF THE MATTER, I SET ASIDE THE AOS ERRONEOUS COMPUTATION OF CAPITAL GAIN ON SALE OF SILVER OAK TREES AND DIRECT THE AO TO ADOPT THE COS T OF ACQUISITION OF SILVER OAK TREES; BEING THE FMV AS ON 1/4/1981, AT 13% OF THE SALE VALUE THEREOF OF RS.14,55,860/- SHOWN BY THE ASSESS EE AND, THEREAFTER, COMPUTE THE CAPITAL GAINS AFTER ALLOWING THE BENEF IT OF INDEXATION AS PER SECTION 48 OF THE ACT. IT IS ACCORDINGLY ORDER ED. CONSEQUENTLY, GROUNDS 2 TO 4 RAISED BY THE ASSESSEE ARE PARTLY AL LOWED. 12. IN THE RESULT, THE ASSESSEES APPEAL FOR ASST. YEAR 2008-09 IS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH NOVEMBE R , 2018 . SD/- (JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE DATED : 7/11/2018 VMS ITA NO.2501/B/20 18 12 COPY TO :1. THE ASSESSEE 2. THE REVENUE 3.THE CIT CONCERNED. 4.THE CIT(A) CONCERNED. 5.DR 6.GF BY ORDER ASST. REG ISTRAR, ITAT, BANGALORE. ITA NO.2501/B/20 18 13 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..