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

MA 112/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6950 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-08-2011
• 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: H PHANI RAJU
• Assessee Lawyers: D V 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 M.A. NO.112/HYD/2011 (IN ITA NO.1517/HYD/2010) : ASSESSME NT YEAR 1995-96 A.P. STATE CIVIL SUPPLIES CORPORATION LTD., HYDERABAD ( PAN AABCA 7164 R ) V/S. ASST DIRECTOR OF INCOME - TAX (EXEMPTION)-III, HYDERABAD (APPL IC ANT) (RESPONDENT) APPELLANT BY : SHRI D.V.ANJANEYULU RESPONDENT BY : SHRI H.PHANI RAJU DATE OF HEARING 5.8.2011 DATE OF PRONOUNCEMENT 26.8.2011 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 INSOFAR AS IT RELATED TO ITA NO.1517/HYD. 2010 FOR THE ASSESSMENT YEAR 1995-96. 2. THE LEARNED COUNSEL FOR THE ASSESSEE, REITERATI NG THE AVERMENTS MADE IN THE PRESENT APPLICATION, SUBMITTE D THAT THERE WAS MISTAKE IN THE ORDER OF THE TRIBUNAL ON ACCOUNT OF NON-ADJUDICATION OF THE ASSESSEES GROUND NO.3 IN ITS APPEAL ITANO.1517/HYD/2010(GROUND NO.5 IN THE ORIGINAL APP EAL 133/HYD/1999) FOR THE ASSESSMENT YEAR 1995-96, AND CONSEQUENTLY THE ORDER OF THIS TRIBUNAL DATED 31.1.2011 IN SO F AR AS IT RELATED TO ITA NO.1517/HYD/2010 FOR THE ASSESSMENT YEAR 1995-9 6 IS LIABLE TO BE RECALLED FOR BEING DISPOSED OFF IN RELATION TO T HAT GROUND AS WELL IN M.A. NO.112/HYD/11(ITA NO.1517/H/2010) A.P. STATE CIVIL SUPPLIES CORPORATION LTD., HYD 2 THE LIGHT OF THE CONTENTIONS RAISED AND CASE-LAW RE LIED ON THE ISSUE OF DISALLOWANCE UNDER S.43B OF THE ACT. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE ON THE OTHER HAND, STRONGLY RELYING ON THE ORDER OF THIS TRIBUNA L DATED 31.1.2011, SUBMITTED THAT THERE IS NO MISTAKE APPARENT FROM RE CORD IN THE ORDER OF THE TRIBUNAL AND CONSEQUENTLY, THE PRESENT APPLI CATION OF THE ASSESSEE, BEING DEVOID OF MERIT, IS LIABLE TO BE RE JECTED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON THI S APPLICATION. IT IS AN UNDISPUTED FACT THAT THE ORDE R IMPUGNED IN APPEAL ITA NO.1517/HYD/2010 IS THE ORDER OF THE CIT(A)-IV, HYDERABAD DATED 15.11.2010 FOR THE ASSESSMENT YEAR 1995-96. THAT ORDER HAS BEEN PASSED BY THE FIRST APPELLATE AUTHORITY, ON TH E APPEAL OF THE ASSESSEE CONTESTING THE ACTION OF THE ASSESSING OFF ICER, BY HIS LETTER DATED 8.2.2008, IN REJECTING ITS PETITION FILED U NDER S.154, SEEKING RECTIFICATION IN THE ORDER OF THE ASSESSING OFFICER DATED 21.1.2008, PASSED FOR GIVING EFFECT TO THE ORDER OF THE TRIBUN AL DATED 31.10.2007 IN ITA NO.133/HYD/1999. IT IS ALSO NOT IN DISPUTE THAT THE TRIBUNAL IN ITS ORDER DATED 31.10.2007 IN ITA NO.133/HYD/1999, HAS DEALT WITH THE GROUNDS OF THE ASSESSEE ONLY IN RELATION TO CLA IM OF ASSESSEE FOR EXEMPTION OF ITS INCOME FROM TAX UNDER S.11 OF THE ACT. THAT BEING SO, THE TRIBUNAL WHILE PASSING ITS ORDER DATED 31.1 .2011 IN ITA NO.1517/HYD/2010, OBSERVING THAT IN VIEW OF CATEGOR ICAL FINDING OF THE TRIBUNAL IN ITS ORDER DATED 31.10.2007 THAT SIN CE THE ADDITION UNDER S.43B OF THE ACT WAS NOT AN ISSUE BEFORE IT, THE ORDER OF THE CIT(A) ON THAT ASPECT BECAME FINAL, CONCLUDED THAT THE ASSESSING OFFICER HAS GIVEN EFFECT TO THE TRIBUNAL ORDER DATE D 31.10.2007 IN A CORRECT MANNER. FURTHER, THE TRIBUNAL, OBSERVING I N THE CONCLUDING M.A. NO.112/HYD/11(ITA NO.1517/H/2010) A.P. STATE CIVIL SUPPLIES CORPORATION LTD., HYD 3 PART OF PARA-3 OF ITS ORDER DATED 31.1.2011 THAT TH E ISSUE IN ITA NO.1517/HYD/2010 BEFORE IT BEING LIMITED TO EXAMINI NG WHETHER THE ASSESSING OFFICER HAS GIVEN EFFECT TO THE ORDER OF THE TRIBUNAL DATED 31.10.2007 CORRECTLY OR NOT, HELD THAT IN THE ABSEN CE OF ANY ADJUDICATION BY THE TRIBUNAL ON THE ISSUE OF DISALL OWANCE UNDER S.43B OF THE ACT IN ITS ORDER DATED 31.10.2007, THE ASSE SSING OFFICER HAS GIVEN EFFECT TO THE ORDER OF THE TRIBUNAL IN A CORR ECT MANNER. IT IS EVIDENT FROM THE ORDER OF THE TRIBUNAL DATED 31.1.2 011 THAT THE TRIBUNAL WAS NOT INCLINED TO GO INTO THE ASPECT OF DISALLOWANCE UNDER S.43B OF THE ACT, AS ACCORDING TO IT, THAT WAS BEYO ND THE SCOPE OF ADJUDICATION BY IT WHICH WAS CONFINED TO MERELY EXA MINING WHETHER THE ASSESSING OFFICER HAS CORRECTLY GIVEN EFFECT TO THE ORDER OF THE TRIBUNAL DATED 31.10.2007. IT WAS A CONSCIOUS DEC ISION OF THE TRIBUNAL NOT TO GO INTO THE ASPECT OF DISALLOWANCE UNDER S.43B, ALL THAT THE ASSESSEE IS SEEKING BY THE PRESENT APPLICA TION UNDER S.254(2) OF THE ACT, IS A MERE REVIEW OF OUR ORDER DATED 31.1.2011, AND NOT SEEKING RECTIFICATION OF ANY MISTAKE APPARE NT FROM RECORD. SINCE SUCH A REVIEW IS NOT POSSIBLE IN THESE PROCEE DINGS UNDER S.254(2) OF THE ACT, WE HOLD THAT THE PRESENT APPLI CATION OF THE ASSESSEE IS DEVOID OF ANY MERIT. IT IS ACCORDINGLY REJECTED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS REJECTED. ORDER PRONOUNCED IN THE COURT ON 26.8 .2011 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 26TH AUGUST, 2011 M.A. NO.112/HYD/11(ITA NO.1517/H/2010) A.P. STATE CIVIL SUPPLIES CORPORATION LTD., HYD 4 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 2. ASST. DIRECTOR OF INCOME - TAX(EXEMPTION) III, HYDERABAD 3. COMMISSIONER OF INCOME-TAX(APPEALS)-IV HYDERABAD 4. COMMISSIONER OF INCOME - TAX AP, HYDERABAD 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S