M/s Cummins Technologies India Private Limited, Dewas V. THE ACIT CIRCLE 1(1), Ujjain

MA 100/Ind/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5862 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 03-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G GOYAL
• Assessee Lawyers: GIRISH AGRAWAL

Judgement Text

CUMMINS TECHNOLOGIES INDIA PVT. LTD., M.A. NO. 199/IND/2017 1 , , IN THE INCOME TAX APPELLATE TRIB UNAL INDORE BENCH, INDORE BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER M.A. NO. 100/IND/2017 ARISING OUT OF ITA NO. 231/IND/2016 / ASSESSMENT YEAR: 2008-09 M/S. CUMMINS TECHNOLOGIES INDIA PVT. LTD., DEWAS PAN AABCT2018B :: APPLICANT VS. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 1(1) UJJAIN :: RESPONDENT / ASSESSEE BY SHRI GIRISH AGRAWAL / REVENUE BY SHRI K.G. GOYAL ! ' DATE OF HEARING 29. 0 9.2017 #$%& ' DATE OF PRONOUNCEMENT 2 3 .10.2017 / O R D E R PER SHRI C.M. GARG, JM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE IN COME TAX ACT, 1961 (IN SHORT THE ACT) HAS BEEN FILED BY TH E ASSESSEE ON THE CUMMINS TECHNOLOGIES INDIA PVT. LTD., M.A. NO. 199/IND/2017 2 GROUND THAT THE TRIBUNAL HAS ERRED IN DISMISSING GR OUND NO. 3 OF THE ASSESSEE BY OBSERVING AS UNDER :- 15. ON SPECIFIC QUERY FROM THE BENCH THE LD. AR FAIRLY SUBMITTED THAT ASSESSEE IS NOT SERIOUS TO PRESS GRO UND NO. 3, HOWEVER, THE ASSESSEE IS NOT LEAVING HIS RIGHT A GITATING THE SAME, IF REQUIRED, IN OTHER ASSESSMENT YEARS ON THE SIMILAR IDENTICAL ISSUE. GROUND NO. 3 OF THE ASSESS EE IS DISMISSED AS NOT PRESSED WITH A DIRECTION THAT THE DISMISSAL OF GROUND NO. 3 WOULD NOT PREVENT OR DEBA R THE ASSESSEE FOR AGITATING THE SAME IN OTHER ASSESSMENT YEARS, IF REQUIRED, AS PER FACTS AND CIRCUMSTANCES OF THAT YEAR. 2. BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT DURING THE COURSE OF HEARING OF THE APPEAL, ON A QUERY BY THE HON'BLE BENCH, RELEVANT PARAGRAPHS FROM THE ORD ER OF THE LEARNED ASSESSING OFFICER WERE READ AND IT WAS SUBM ITTED THAT THE VIEW TAKEN BY THE LEARNED ASSESSING OFFICER AND THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) FOR MAKING AND CONFIRMING THE DISALLOWANCE ON AD-HOC BASIS WAS UNT ENABLE IN LAW AND HE NEVER ARGUED THAT HE DID NOT WANT TO PRE SS GROUND NO. 3. THE LEARNED COUNSEL FOR THE ASSESSEE, THEREF ORE, PRAYED THAT GROUND NO. 3 OF THE APPEAL MAY KINDLY BE DISPO SED OF AFTER CONSIDERING THE WRITTEN SUBMISSIONS OF THE ASSESSEE WHICH ARE ALREADY ON RECORD. CUMMINS TECHNOLOGIES INDIA PVT. LTD., M.A. NO. 199/IND/2017 3 3. ON THE OTHER HAND, THE LEARNED DR STRONGLY OPPOS ED THE SUBMISSIONS OF THE ASSESSEE BY SUBMITTING THAT IT W AS ONLY AFTER CONSIDERING THE SUBMISSION OF THE ASSESSEE THAT THE TRIBUNAL HAD DISMISSED THE GROUND NO. 3 OF THE ASSESSEE AS N OT PRESSED. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE S IDES. IN OUR OPINION, KEEPING IN VIEW THE PRINCIPLE OF NATUR AL JUSTICE AND FAIR PLAY, WE SET ASIDE PARA 15 OF THE ORDER OF THE TRIBUNAL AND RECALL THE ORDER DATED 15.3.2017 OF THE TRIBUNAL WI TH THE DIRECTION TO THE REGISTRY TO FIX THIS APPEAL FOR HE ARING ON 26.12.2017 ONLY ON GROUND NO. 3 TAKEN BY THE ASSESSEE IN THE GROUNDS OF APPEAL MENTIONED IN FORM NO. 36. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON23RD OCTOBER, 201 7. SD/- SD/- ''''''''''''''''''''''''''' '' (O.P.MEENA) (C.M. GARG) ACCOUNTANT MEMBER J UDICIAL MEMBER OCTOBER 23, 2017 CUMMINS TECHNOLOGIES INDIA PVT. LTD., M.A. NO. 199/IND/2017 4 DN/ '