Wheels India Ltd., CHENNAI V. DCIT LTU-2, CHENNAI

MA 1/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4709 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 10-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Section: 14A; 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , . !'# ! , $ !% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER && / M.P. NO.1/CHNY/2019 (IN I.T.A. NO.2341/CHNY/2017) ' (' / ASSESSMENT YEAR : 2012-13 M/S WHEELS INDIA LIMITED, PADI, CHENNAI - 600 050. PAN : AAACW 0315 K V. THE DEPUTY COMMISSIONER OF INCOME TAX, LTU 1, CHENNAI. (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SH. SAROJ KUMAR PARIDA, ADVO CATE *,+- / 0 / RESPONDENT BY : MS. S. VIJAYAPRABHA, JCIT 1 / 2$ / DATE OF HEARING : 22.03.2019 3'( / 2$ / DATE OF PRONOUNCEMENT : 22.03.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION ON THE GROUND THAT THE GROUNDS RAISED BY THE ASSESS EE IN GROUND NOS.7 AND 8 WERE NOT DISPOSED OF BY THIS TRIBUNAL. 2. SH. SAROJ KUMAR PARIDA, THE LD.COUNSEL FOR THE A SSESSEE SUBMITTED THAT THE ASSESSEE HAS RAISED SPECIFIC GRO UNDS WITH REGARD 2 M.P. NO.1/CHNY/19 TO DEDUCTION UNDER SECTION 80-IC OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT') AND DISALLOWANCE OF EXPENDITURE UN DER SECTION 14A OF THE ACT AS GROUND NOS.7 AND 8. INADVERTENTLY, T HESE WERE NOT DISPOSED OF BY THIS TRIBUNAL. 2. WE HEARD MS. S. VIJAYAPRABHA, THE LD. DEPARTMEN TAL REPRESENTATIVE ALSO. HAVING HEARD THE LD.COUNSEL F OR THE ASSESSEE AND LD. D.R., THIS TRIBUNAL FINDS THAT THE GROUNDS SPECIFICALLY RAISED BY THE ASSESSEE AS GROUND NOS.7 AND 8 WERE NOT INAD VERTENTLY DISPOSED OF. THE NON-DISPOSAL OF SPECIFIC GROUND R AISED BY THE ASSESSEE IS AN ERROR WITHIN THE MEANING OF SECTION 254(2) OF THE ACT. THEREFORE, IT NEEDS TO BE DISPOSED OF. ACCOR DINGLY, THE APPEAL OF THE ASSESSEE IN I.T.A. NO.2341/CHNY/2017 IS REOP ENED ONLY FOR THE PURPOSE OF DISPOSAL OF GROUND NOS.7 AND 8. THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 06.05.2019 FOR DISPO SAL OF ABOVE GROUNDS. SINCE THE DATE OF HEARING WAS ANNOUNCED I N THE PRESENCE OF BOTH THE PARTIES, IT MAY NOT BE NECESSARY FOR TH E REGISTRY TO ISSUE A SEPARATE NOTICE OF HEARING. IN OTHER WORDS, A CO PY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR 06.05.201 9. 3. IT IS MADE CLEAR THAT OTHER PART OF THE ORDER SH ALL REMAIN AS SUCH. 3 M.P. NO.1/CHNY/19 4. WITH THE ABOVE OBSERVATION, THE MISCELLANEOUS PE TITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 22 ND MARCH, 2019 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 22 ND MARCH, 2019. KRI. / *26& 7&(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 82 () /CIT(A) 4. 1 82 /CIT 5. &9 *2 /DR 6. ' : /GF.