South Eastern Coal Fields Limited, , Bilaspur V. Additional Commissioner of Income-Tax,Range-1, Bilaspur

MA 1/RPR/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8519 (ITAT-RAIPUR)
• Duration Of Justice: 1 year(s) 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 20-05-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SINGH
• Assessee Lawyers: ANKIT AGRAWAL A RS
• Keywords: Revenue expenditure
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR BEFORE SHRI PRADIP KUMAR KEDIA , HON'BLE ACCOUNTANT MEMBER & SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER M.A.NO. 01 /RPR /2020 (ARISING OUT OF I.T.A. NO. 05 / BLPR /20 1 2 ) (ASST. YEAR : 20 0 8 - 09 ) SOUTH EASTERN COALFIELDS LTD. SEEPAT ROAD, BILASPUR, DIST. BILASPUR (C.G.) V S. A CIT , RANGE - 1, BILASPUR . PAN NO. AADCS 2066 E ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI AJIT KORDE & SHRI ANKIT AGRAWAL , A RS . DEPARTMENT BY : SHRI R .K. SINGH , CIT DR DATE OF HEARING : 26 / 07 /2021 . DATE OF PRONOUNCEMENT : 26 / 0 7 /2021 . O R D E R PER PRADIP KUMAR KEDIA , A M : THIS MISC. APPLICATION HAS BEEN FILED BY THE ASSESSEE FOR THE A.Y. 2008 - 09 SEEKING RECTIFICATION OF APPARENT MISTAKE BY THE TRIBUNAL WHILE ADJUDICATING THE SUBSTANTIVE APPEAL IN I.T.A.NO. 05/ B LPR/2012 ORDER DATED 06/11/2019 . 2 M A NO. 01 / RPR /2020 ( SOUTH EASTERN COALFILEDS LTD. ) 2. WHEN THE MATTER WAS CALLED FOR HEARING, LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT AN A DDITIONAL G ROUND WAS INTER ALIA MOVED BEFORE THE TRIBUNAL UNDER RULE 11 OF INCOME TAX (APPELLATE TRIBUNAL) RULES, 1963 VIDE APPLICATION DATED 27/04/2019 SEEKING RELIEF AS PER THE GROUND MENTIONED THEREIN. IT WAS FURTHER POINTED OUT THAT THE TRIBUNAL HAS OMITTED TO ADJUDICATE THE ADDITIONAL GROUND BY INADVERTENCE WHICH HAS CAUSED PREJUDICE TO THE ASSESSEE. LD.COUNSEL ACCORDINGLY URGED TO RECALL OF THE SUBSTANTIVE ORDER FOR LIMITED PURPOSE OF ADJUDICATION OF UNDISPOSED ADDITIONAL GROU ND WHICH READS AS UNDER: - 1E. WIT H OUT PREJUDICE TO OUR CONTENTION THAT THE DEDUCTION IS A REVENUE EXPENDITURE ALLOWABLE FULLY IN A.Y. 2008 - 09, IN VIEW OF THE DECISION OF THE HON'BLE ITAT CUTTACK IN EAST INDIA MINERALS LIMITED VS. JCIT (ITA NO.224/CTK/2012), THE ASSESSEE COMPANY SHOULD BE PERMITTED TO CLAIM THE SAID EXPENDITURE OVER THE LIMITED PERIOD OF THE LEASE OF LAND FOR MINING. 3 . LD. COUNSEL FURTHER POINTED OUT THAT AN IDENTICAL GROUND WAS TAKEN UP BEFORE THE TRIBUNAL IN THE A.Y. 2005 - 06 AS WELL IN I.T.A.NO. 173/JAB/2018 WHICH WAS DISPOSED OF BY THE ITAT VIDE ORDER DATED 06/11/2019. LD. COUNSEL, THUS, SUBMITTED THAT THE ADDITIONAL GROUND REQUI R ES TO BE ADJUDICATED FOR MAINTAINING THE CONSISTENCY AS WELL. 4 . LD.DR FOR THE REVENUE DID NOT EXPRESS ANY SPECIFIC OBJECTION AND LEFT THE MATTER TO THE WISDOM OF THE TRIBUNAL. 5. WE HAVE CAREFULLY CONSIDERED THE SUBMISSIONS MADE ON BEHALF OF THE ASSESSEE AS WELL AS PERUSED THE CASE RECORDS. WE FIND BONAFIDE S IN THE PLEA OF THE ASSESSEE FOR RECALLING OF THE ORDER FOR THE 3 M A NO. 01 / RPR /2020 ( SOUTH EASTERN COALFILEDS LTD. ) MISTAKE COMMITTED BY THE TRIBUNAL. THE ADDITIONAL GROUND NOTED IN THE PRECEDING PARA WOULD REQUIRE FORMAL ADJUDICATION. THE ORDER OF THE TRIBUNAL IS ACCORDINGLY RECALLED IN EXERCISE OF POWERS CONFERRED UNDER SEC. 254(2) OF THE ACT FOR THE LIMITED PURPOSE OF ADJU DI CATION OF ADDITIONAL GROUND. 6 . IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON TH IS 26 TH DAY OF JULY , 2021 . SD/ - SD / - (N.K. CHOUDHRY) ( PRADIP KUMAR KEDIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 26 TH JULY , 20 2 1 . VR/ - COPY TO: 1. THE ASSESSEE - SOUTH EASTERN COALFIELDS LTD. SEEPAT ROAD, BILASPUR, DIST. BILASPUR (C.G.) 2. THE REVENUE ACIT, RANGE - 1, BILASPUR. 3. LD. CIT(A), BILASPUR. 4. CIT , BILASPUR . 5. THE D.R . , RAIPUR . 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, RAIPUR (ON TOUR) .