Deputy Commissioner of Income Tax, Jalandhar V. M/s Libra Automobiles Ltd., Jalandhar

MA 01/ASR/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5658 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-12-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 20-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: GUNJEET SINGH SYAL LD
• Keywords: Reassessment proceedings; Set aside
• Section: 150(1); 254(2); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. K.CHOUDHRY, JUDICIAL MEMBER AND SH. O. P. MEENA, ACCOUNTANT MEMBER M. A. NO. 01/ASR/2019 (ARISING OUT OF ITA NO. 03/ASR/2017) ASSESSMENT YEAR: 20 09-10 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- IV, JALANDHAR VS. M/S LIBRA AUTOMOBILES LTD., 1031, GOPAL NAGAR, PATEL CHOWK, JALANDHAR [PAN: AABCL 0500E] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (LD. D .R.) RESPONDENT BY: GUNJEET SINGH SYAL (LD. ADV .) DATE OF HEARING: 20.12.2019 DATE OF PRONOUNCEMENT: 18.02.2020 ORDER PER N.K.CHOUDHRY, JM: BY WAY OF THIS INSTANT MISCELLANEOUS APPLICATION, THE REVENUE DEPARTMENT HAS SOUGHT CERTAIN CLARIFICATIONS QUA DIRECTI ONS U/S 150(1) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED AS THE ACT) ISSUED BY THE CIT(APPEALS)-2, JALANDHAR AND THE FATE OF THE A SSESSMENT ORDER DATED 27.12.2017 FOR THE AY 2008-09 AND THE APPEAL PENDING AGAINST THE SAME. 2. BRIEF FACTS OF THE CASE RELEVANT FOR DISPOSAL OF THE INST ANT MISCELLANEOUS APPLICATION ARE AS UNDER: THE ASSESSEE BEING AGGRIEVED AGAINST THE ORDER DATED 27.12.2017 PASSED BY THE LD. CIT(A)-2, JALANDHAR, WHE REBY THE LD. CIT(A) UPHELD THE ASSESSMENT ORDER DATED 30.03.2015 REL EVANT TO THE AY 2009-10 U/S 143(3)/147 OF THE ACT, FILED THE APPE AL BEFORE ITAT M.A.NO.01/ASR/2019 (A.Y.2009-10) M/S LIBRA AUTOMOBILES LTD. VS. DY. CIT 2 VIDE ITA NO. 03/ASR/2017, WHICH WAS DECIDED BY THE COORD INATE BENCH VIDE ORDER DATED 29.06.2018, WHILE REMITTING THE MA TTER TO THE FILE OF THE ASSESSING OFFICER WITH THE DIRECTIONS TO DISPOSE OF THE ASSESSEES OBJECTIONS BY PASSING A SPEAKING ORDER THEREON AND THER EAFTER TO PROCEED WITH THE REASSESSMENT PROCEEDINGS, IF REQUIRED, AS PER LAW. CONSEQUENTLY, THE COORDINATE BENCH SET ASIDE THE IMPUGN ED ORDER PASSED BY THE LD. CIT(A). THE REVENUE DEPARTMENT FILE D THE INSTANT MISCELLANEOUS APPLICATION ON THE GROUNDS THAT ORDER OF T HE TRIBUNAL IS SILENT ABOUT THE DIRECTIONS ISSUED U/S 150(1) OF THE ACT BY THE LD. CIT(A)-2, JALANDHAR, THEREFORE, CLARIFICATION IS REQUI RED QUA FATE OF THE ASSESSMENT ORDER DATED 27.12.2017 PASSED IN PURSUANCE TO TH E DIRECTIONS ISSUED U/S 150(1) OF THE ACT BY THE LD. CIT(A )-2, JALANDHAR AND THE APPEAL PENDING AGAINST THE SAID ASSESSMENT ORDER. 3. THE LD. AR SUBMITTED THAT THE SCOPE OF RECTIFICATION U/ S 254(2) OF THE ACT OF ITAT IS VERY LIMITED AND THE TRIBUNAL C ANNOT REVIEW ITS OWN DECISION WITHIN THE PARAMETERS OF SECTION 254(2) OF THE ACT UNLESS SOME MISTAKE IS APPARENT FROM THE RECORD. 4. HAVING HEARD THE PARTIES AT LENGTH AND PERUSED THE MA TERIAL AVAILABLE ON RECORD. THE CO-ORDINATE BENCH VIDE ORDER DATED 29.06.2018 DECIDED THE APPEAL OF THE ASSESSEE, WHILE REST ORING BACK THE MATTER TO THE FILE OF THE ASSESSING OFFICER WITH TH E DIRECTION TO DISPOSE OF THE ASSESSEES OBJECTIONS BY SPEAKING ORDER AND TH EREAFTER TO PROCEED WITH THE REASSESSMENT PROCEEDINGS, IF REQUIRED , AS PER LAW. THE ONLY QUESTION RAISED BY THE ASSESSEE BEFORE THE CO-OR DINATE BENCH AT THE TIME OF ARGUMENT WAS WITH REGARD TO THE NON-DISPOSAL OF THE OBJECTIONS AGAINST THE REOPENING U/S 147 OF THE ACT , BY THE ASSESSING OFFICER AND NOT DECIDING THE GROUND NO. 1 WHICH RELATES TO THE NON-DISPOSAL OF THE OBJECTIONS BY THE ASSESSING OFFICE R. THE M.A.NO.01/ASR/2019 (A.Y.2009-10) M/S LIBRA AUTOMOBILES LTD. VS. DY. CIT 3 ASSESSEE IN SUPPORT OF ITS GROUND RELIED UPON THE JUDGMEN T PASSED BY THE APEX COURT IN THE CASE OF GLN DRIVESHAFTS (INDIA) LTD. V. DY. CIT [2003] 259 ITR 19 (SC). THE COORDINATE BENCH WHILE RESPECTIVELY FOLLOWING THE J UDGMENT PASSED BY THE APEX COURT IN M/S HOME FINDERS HOUSING LTD. V. INCOME TAX OFFICER CORPORATE WARD 2(3) {SPECIAL LEAVE TO APP EAL (C) NO(S). 12721/2018, DECIDED ON 18.05.2018} [94 TAXMAN.COM 84 (SC)], SET ASIDE THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) AND REMITTED THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR PASSING A SPEAKING ORDER ON ASSESSEES OBJECTIONS AND THEREAFTER TO PROCEED WITH TH E REASSESSMENT PROCEEDINGS, IF REQUIRED, AS PER LAW. THE ISSUE QUA DIRECTIONS OF THE LD. CIT(A) U/S 150(1) OF THE ACT WAS NEITHER AGITATED AND EMPHASIZED AT THE TIME OF A RGUMENT OF THE APPEAL BY EITHER PARTY NOR ADJUDICATED BY THE BENCH, HENCE NO CLARIFICATION IS NECESSITATES. CONSEQUENTLY, THE APPLICATIO N FILED BY THE REVENUE DEPARTMENT IS LIABLE TO BE DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY T HE REVENUE DEPARTMENT IS LIABLE TO STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18.02.2020 SD/- SD/- (O.P.MEENA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 18/02/2020. /GP/SR PS. COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR, I.T.A.T. AMRITSAR 6. GUARD FILE M.A.NO.01/ASR/2019 (A.Y.2009-10) M/S LIBRA AUTOMOBILES LTD. VS. DY. CIT 4 TRUE COPY BY ORDER