AP State Civil Supplies Corpn. Ltd., Hyderabad V. DIT (Exemptions), Hyderabad

MA 111/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6614 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 26-05-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ATUL PRANAY
• Assessee Lawyers: ANJANEYULU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B ', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER MISC. APPLN. NO.111/HYD/2011 (IN ITA NO.1516/HYD/10) A.P. STATE CIVIL SUPPLIES CORPORATION LTD., HYDERABAD. ( PAN AABCA 7164 R ) V/S. DIRECTOR OF INCOME TAX (EXEMPTION), HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ANJANEYULU RESPONDENT BY : SHRI ATUL PRANAY O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: BY THIS APPLICATION UNDER S.,254(2) OF THE INCOME -TAX ACT, 1961, ASSESSEE SEEKS RECALL OF THE ORDER OF THIS TR IBUNAL DATED 31.1.2011 IN SOFAR AS IT RELATES TO ITA NO.1516/HYD/2010 FOR ASS ESSMENT YEAR 1994-95, ON THE GROUND THAT THERE WAS A MISTAKE APPARENT FRO M RECORD IN THE SAME. 2. LEARNED COUNSEL FOR THE ASSESSEE, REITERATING T HE AVERMENTS MADE IN THE PRESENT APPLICATION UNDER S.254(2) OF T HE ACT, INVITED OUR ATTENTION THE CONCLUDING PORTION OF PARA 3 OF THE T RIBUNAL ORDER DATED 3.01.2011, APPEARING ON PAGES 2-3 THEREOF, AND SUBM ITTED THAT THERE WAS MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TR IBUNAL ON ACCOUNT OF THE TRIBUNAL HAVING NOT DEALT WITH THE ISSUE RELATING T O ADDITIONS MADE UNDER S.43B OF THE ACT AND TOWARDS PROVISIONS FOR DOUBTF UL DEBT, ON MERITS. HE ALSO PLACED RELIANCE ON THE SUPREME COURT IN HONDA SIEL POWER PRODUCTS P. LTD. V/S. CIT(295 ITR 466) AND THE JAIPUR BENCH DEC ISION OF THE TRIBUNAL IN GEHNA V/S. ITO(2011) 137 TTJ(JP)(UO) AND SUBMITTED THAT THE ORDER OF THE TRIBUNAL DATED 31.1.2011 MAY BE RECALLED. M.A.NO.111/HYD/201( IN ITA NO.1516./HYD/10) A.P. STATE CIVIL SUPPLIES CORPORATION LTD., HYDERAB AD 2 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON TH E OTHER HAND, OPPOSED THE ABOVE SUBMISSIONS OF THE LEARNED COUNSE L FOR THE ASSESSEE AND SUBMITTED THAT THERE IS NO MISTAKE APPARENT FROM RE CORD AND THE PRESENT APPLICATION OF THE ASSESSEE UNDER S.254(2) IS LIABL E TO BE REJECTED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PE RUSED THE ELABORATE SUBMISSIONS MADE IN THE APPLICATION OF TH E ASSESSEE, BESIDES OTHER MATERIAL ON RECORD. IT IS AN UNDISPUTED FAC T THAT THE ORDER IMPUGNED IN APPEAL ITA NO.1516/HYD/2010 IS THE ONE PASSED BY THE CIT(A)-IV DATED 15.11.2010, WHICH EMANATED THE ORDER OF THE ADIT(EX EMPTION) REJECTING THE ASSESSEES RECTIFICATION APPLICATION UNDER S.15 4 OF THE ACT. THE SAID RECTIFICATION APPLICATION UNDER S.154 OF THE ACT WA S FILED BY THE ASSESSEE AGAINST THE ORDER OF THE ASSESSING OFFICER DATED 21 .1.2008 PASSED FOR GIVING EFFECT TO THE ORDER OF THE TRIBUNAL DATED 31.10.200 7. THE SAID APPLICATION WAS REJECTED BY THE ASSESSING OFFICER ON THE GROUND THAT THE TRIBUNAL VIDE ITS ORDER DATED 31.10.2007 HAS NOT DELETED THE ADDI TION UNDER S.43B AND CONSEQUENTLY, THERE WAS NO MISTAKE IN THE ORDER PAS SED FOR GIVING EFFECT TO THE ORDER OF THE TRIBUNAL DATED 31.10.2007. THE SCOPE OF THE ORDER PASSED BY THE ASSESSING OFFICER, WHICH GAVE RISE TO FILING OF THE RECTIFICATION PETITION UNDER S.154 OF THE ACT, IS CONFINED TO GIV ING EFFECT TO THE ORDER OF THE TRIBUNAL DATED 31.10.2007. THE SAID ORDER OF T HE TRIBUNAL DATED 31.10.2007, AS IT STANDS, HAS NOT DEALT WITH AND AL LOWED ONLY ONE ISSUE, WHICH RELATES TO CHARITABLE OR OTHERWISE NATURE OF THE ACTIVITIES OF THE ASSESSEE. THAT BEING SO, IN THE ABSENCE OF ANY FIN DING OR DIRECTION BY THE TRIBUNAL IN ITS ORDER DATED 31.10.2007 WITH REGARD TO THE ISSUE RELATING TO ADDITION UNDER S.43B, ONE CANNOT FIND FLAW WITH TH E ASSESSING OFFICER ON ACCOUNT OF NON-CONSIDERATION OF THE ISSUE RELATING TO ADDITION UNDER S.43B, WHILE GIVING EFFECT TO THE ORDER OF THE TRIBUNAL DA TED 31.10.2007. IN FACT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE FILED UNDER S.254(2) OF THE ACT, BEING M.A. NO.35/HYD/2008(ARISING OUT OF ITA N O.1350/HYD/97) FOR ASSESSMENT YEAR 1994-95 WAS REJECTED BY THE TRIBUNA L VIDE ITS ORDER DATED M.A.NO.111/HYD/201( IN ITA NO.1516./HYD/10) A.P. STATE CIVIL SUPPLIES CORPORATION LTD., HYDERAB AD 3 7.3.2008, BY CATEGORICALLY OBSERVING THAT THE ISSUE RELATING TO ADDITION UNDER S.43B WAS NOT SUBJECT MATTER IN APPEAL ITA NO .1350/HYD/1997 IN THE ABSENCE OF ANY GROUND ON THAT ASPECT HAVING BEE N RAISED BY THE ASSESSEE BEFORE THE TRIBUNAL. WHEN THE ASSESSEE HAS NOT RAISED ANY GROUND ON THE ASPECT OF ADDITION UNDER S.43B, THE ORDER OF THE CIT(A) ON THAT ASPECT BECAME FINAL, AND CONSEQUENTLY, THE TRIBUNAL WHILE DECIDING THE APPEAL ARISING OUT OF REJECTION OF ASSESSEES MISCE LLANEOUS APPLICATION UNDER S.154 FILED BEFORE THE ASSESSING OFFICER AGAINST TH E ORDER PASSED BY HIM FOR GIVING EFFECT TO THE ORDER OF THE TRIBUNAL DATED 31 .10.,2007, DID NOT FIND ANY FLAW IN THE ORDER OF THE ASSESSING OFFICER PASS ED FOR GIVING EFFECT TO THE ORDER OF THE TRIBUNAL DATED 31.10.2007, AND CONSEQU ENTLY IN REJECTING THE MISCELLANEOUS APPLICATION OF THE ASSESSEE AGAINST T HE SAME. IN THIS VIEW OF THE MATTER, WE FIND THAT THERE IS NO MISTAKE APPARE NT FROM RECORD IN THE ORDER OF THE TRIBUNAL DATED 31.1.2011, AND THE CASE -LAW RELIED UPON BY THE LEARNED COUNSEL FOR THE ASSESSEE HAS NO APPLICATION TO THE FACTS OF THE PRESENT CASE. IN THIS VIEW OF THE MATTER, THE PRES ENT APPLICATION OF THE ASSESSEE IS DEVOID OF MERIT, AND ACCORDINGLY, IT IS REJECTED. 5. IN THE RESULT, ASSESSEES APPLICATION IS REJECT ED. ORDER PRONOUNCED IN THE COURT ON 8 TH JULY, 2011 SD/- SD/- (G.C.GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER DT/- 8TH JULY, 2011 COPY FORWARDED TO: 1. A.P. STATE CIVIL SUPPLIES CORPORATION LTD., C/O. M/S. ANJANEYULU & CO., CHARTERED ACCOUNTANTS, 30,L BHAGYALAKSHMI NAGAR, GA NDHI NAGAR HYDERABAD 500 080 M.A.NO.111/HYD/201( IN ITA NO.1516./HYD/10) A.P. STATE CIVIL SUPPLIES CORPORATION LTD., HYDERAB AD 4 2. ASST DIRECTOR OF INCOME TAX(EXEMPTION)-III, HYD ERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) IV HYDERABAD 4. COMMISSIONER OF INCOME - TAX(APPEALS) III HYDERABAD 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S