ACIT, Pune V. HINDUSTAN ANTIBIOTICS LTD, Pune

MA 126/PUN/2013

• Counselvise Citation: [2015] 130 COUNSELVISE.COM (IT) 0005 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 04-04-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 10-09-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH DAMORR
• Assessee Lawyers: ASHOK KOTHARI
• Keywords: Retrospective amendment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE BEFORE: SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER M.A. NO. 126 /PN/20 1 3 (ARISING OUT OF ITA NO. 367/PN/2009) ASSESSMENT YEAR : 200 5 - 06 ASST. COMMISSIONER OF INCOME - TAX, CIRCLE - 9, PUNE VS. HINDUSTAN ANTIBIOTICS LTD., MUMBAI PUNE ROAD, PIMPRI, PUNE - 411018 (APPELLANT) (RESPONDENT) PAN NO. AAACH5155L APPELLANT BY: SHRI RAJESH DAMORR RESPONDENT BY: SHRI ASHOK KOTHARI DATE O F HEARING : 20 - 02 - 2015 DATE OF PRONOUNCEMENT : 25 - 02 - 2015 ORDER PER R.S . PADVEKAR , JM : - THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE U/S. 254(2) OF THE INCOME - TAX ACT WITH PRAYER THAT THE ORDER PASSED BY THE TRIBUNAL IN ITA NO. 367/PN/200 9 DATED 24 - 09 - 2010, DISMISSING THE APPEAL FILED BY THE REVENUE FOR WANT OF COD PERMISSION MAY BE RECALLED IN VIEW OF THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF ELECTRONICS CORPORATION OF INDIA VS. UNION OF INDIA & ORS., 332 ITR 58 (SC). 2. WE HAVE HEARD THE PARTIES . ON THE IDENTICAL GROUND THE REVENUE HAD FILED MISCELLANEOUS APPLICATION BEING MA NO. 48/PN/2013 IN ITA NOS. 751 TO 753/PN/2008 AND VIDE ORDER DATED 05 - 12 - 2014 , T HE REVENUES APPLICATION WAS ALLOWED AND ALL THE THREE APPEALS ARE RESTORED 2 M.A. NO. 126/PN/2013, HINDUSTAN ANTIBIOTICS LTD., PUNE TO THE FILE OF THE TRIBUNAL FOR HEARING. THE OPERATIVE PART OF THE REASONS GIVEN BY THE TRIBUNAL IN MA NO. 48/PN/2013 IS AS UNDER: 2. WE HAVE HEARD THE PARTIES. THE REVENUE HAS FILED THE APPEALS (BEING ITA NO. 751, 752 AND 753/PN/2008) FOR THE A SSESSMENT YEARS 2002 - 03, 2003 - 04 AND 2004 - 05, CHALLENGING THE RESPECTIVE ORDERS OF THE CIT(A), PUNE, WHICH WERE DISMISSED BY THE TRIBUNAL AS THE REVENUE COULD NOT PRODUCE THE CLEARANCE FROM THE OCD. THE CONTENTION OF THE LEARNED D.R. IS THAT THE MECHANISM PROVIDED FOR R EDUCING THE LITIGATION BETWEEN THE INTER GOVT. DEPARTMENTS/PUBLIC SECTOR UNDERTAKINGS HAS BEEN CANCELLED BY THE HON'BLE SUPREME COURT IN THE CASE OF ELECTRONIC CORPORATION OF INDIA LTD. (SUPRA). THE SAID DECISION IS HAVING THE RETROSPECTIVE EFFECT. THE BENCH HAS ASKED THE LEARNED D.R. TO FILE THE STATUS REPORT OF THE APPLICATION BEFORE THE COD IF ANY FILED BY THE REVENUE IN THE ABOVE THREE ASSESSMENT YEARS. THE LEARNED D.R. HAS FILED COPY OF THE LETTER FROM THE ASSESSING OFFICER ADDRESSED TO THE ADDL. CIT, RANGE - 3, PUNE, DATED 13 TH JUNE 2014. ON A PERUSAL OF THE SAID LETTER, IT IS SEEN THAT THE REVENUE SENT THE APPLICATION FOR APPROVAL TO THE COD ON 26 TH AUGUST 2009 I.E., AFTER THE APPEALS OF THE REVENUE WERE DISMISSED. THE LEARNED D.R. INFORM ED THE BENCH THAT THERE IS NO COMMUNICATION FROM THE COD AFTER THE APPLICATION WAS FILED. THE LEARNED A.R. SUBMITS THAT HE HAS NO OBJECTION IF THE ORDER IS RECALLED IN REVENUE'S APPEAL BEING ITA NO. 751, 752 AND 753/PN/2008, ORDER DATED 31 ST DECEMBER 2008, AND THE MATTERS ARE DECIDED ON MERITS. WE, ACCORDINGLY, FOLLOWING THE LEGAL PRINCIPLE LAID DOWN BY THE HON'BLE SUPREME COURT IN ELECTRONIC CORPORATION OF INDIA LTD. (SUPRA), RECALL THE ORDER DATED 31 ST DECEMBER 2008 PASSED ITA NO. 751, 752 AND 753/P N /2008 BY THE TRIBUNAL, 'A' BENCH, PUNE, AND RESTORE ALL THE APPEALS FOR ADJUDICATION ON MERITS. THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR HEARING ON 9 TH MARCH 2014. ISSUE NOTICES TO THE PARTIES. 3. WE, THEREFORE, IN THIS CASE ALSO RECALL THE ORDER IN ITA NO. 367/PN/2009 DATED 24 - 09 - 2010 AND RESTORE THE APPEAL TO THE FILE OF THE TRIBUNAL FOR HEARING ON MERITS. THE REGISTRY IS DIRECTED TO FIX THIS APPEAL FOR HEARING ON 09 - 03 - 2015 ALONG WITH OTHER RECALLED APPEALS OF THE 3 M.A. NO. 126/PN/2013, HINDUSTAN ANTIBIOTICS LTD., PUNE REVENUE FOR THE A. YRS. 2002 - 03 TO 2004 - 05. ISSUE NOTICES TO BOTH THE PARTIES . 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 25 - 02 - 201 5 SD/ - SD/ - ( R.K. PANDA ) ( R.S. PADVEKAR ) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE , DATED : 25 TH FEBRUARY, 2015 RK/PS COPY TO 1 ASSESSEE 2 DEPARTMENT 3 THE CIT(A) - I I I, PUNE 4 THE CIT - V , PUNE 5 THE DR, ITAT, A BENCH, PUNE . 6 GUARD FILE. //TRUE COPY// BY ORDER ASSISTANT REGIST RAR, INCOME TAX APPELLATE TRIBUNAL , PUNE