ITO, Solan V. M/s Ambuja Darla Kashlog Mangoo Transport Cooperative Society Ltd., Solan

MA 13/CHANDI/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6606 (ITAT-CHANDIGARH)
• Duration Of Justice: 9 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1996-1997
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CHANDRA KANTA
• Section: 254(2)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH , , BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M.A. NOS. 13 TO 16/CHD/2019 (IN ITA NOS. 280 TO 283/CHD/2017) ASSESSMENT YEARS: 1996-97 TO 1999-2000 THE ITO, VS. M/S AMBUJA DARLA KASHLOG MANGOO SOLAN TRANSPORT COOPERATIVE SOCIETY LTD., DISTT. SOLAN H.P. PAN NO. AAATA1166D (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SMT. CHANDRAKANTA, SR. DR DATE OF HEARING : 01.02.2019 DATE OF PRONOUNCEMENT : 27. 02.2019 ORDER PER SANJAY GARG, JUDICIAL MEMBER: THESE MISC. APPLICATIONS HAVE BEEN FILED BY THE REV ENUE STATING THEREIN THAT A MISTAKE APPARENT ON RECORD HAS OCCUR RED IN THE ORDER OF THE TRIBUNAL DATED 30.10.2017 PASSED IN THE COMMON ORDE R IN ITA NOS. 280 TO 283/CHD/2017 RELATING TO ASSESSMENT YEARS 1996-97 T O 1999-2000. 2. THE SOLE CONTENTION RAISED IN THESE MISC. APPLIC ATIONS BY THE ASSESSING OFFICER IS IN RESPECT OF THE DIRECTION O F THE TRIBUNAL TO PAY COMPENSATION ON DELAYED PAYMENT OF REFUND AND INTER EST THERE UPON. IT HAS BEEN PLEADED THAT THE TRIBUNAL HAS NOT PROPERLY APP RECIATED THE LAW LAID DOWN BY THE HON'BLE SUPREME COURT IN THE CASE OF C IT VS. GUJARAT FLLURO 2 M.A. NO. 13 TO 16/CHD/2019 IN ITAS 280 TO 283-CHD/2 017 M/S THE AMBUJA DARLA KASHLOG MANGOO TRANSPSORT CO-O P SOCIETY LTD, SOLAN CHEMICALS (2014) 1 SSC 126 (SC) WHILE DIRECTING T HE REVENUE TO PAY COMPENSATION TO ASSESSEE ON DELAYED PAYMENT OF REFU ND DUE ALONG WITH INTEREST DUE THEREUPON. FURTHER, RELIANCE HAS ALSO BEEN PLACED ON THE DECISION OF THE HON'BLE DELHI HIGH COURT IN THE CAS E OF CIT VS. INDIAN FARMERS FERTILIZERS COOPERATIVE IN ITA 542/2012 DA TED 3.3.2015. 3. NONE HAS COME PRESENT ON BEHALF OF THE ASSESSEE DESPITE NOTICE. 4. WE HAVE HEARD THE LD. DR ON THE ISSUE. 5. THE LD. DR HAS STRONGLY PLACED RELIANCE ON THE D ECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. GUJAR AT FLLURO CHEMICALS (SUPRA) AND HAS SUBMITTED THAT THIS TRIBUNAL HAS WR ONGLY INTERPRETED THE ORDER OF THE HON'BLE SUPREME COURT. 6. WE HAVE CONSIDERED THE ABOVE SUBMISSIONS OF THE LD. DR AND HAVE ALSO GONE THROUGH THE IMPUGNED ORDER OF THE TRIBUNA L DATED 30.10.2017 7. FROM THE PLEADINGS AND ARGUMENTS OF THE LD. DR, WE DO NOT FIND THAT ANY MISTAKE APPARENT ON RECORD HAS OCCURRED IN THE ORDER DATED 30.10.2017 OF THIS TRIBUNAL. THE MAIN GRIEVANCE OF THE DEPARTM ENT IS REGARDING THE REASONING GIVEN BY THE TRIBUNAL IN THE ORDER DATED 30.10.2017. IN OUR VIEW, NON-SATISFACTION OR DISAGREEMENT OF THE PARTIES TO THE LITIGATION, WITH THE REASONING GIVEN BY THE TRIBUNAL IN ITS ORDER DOES N OT CONSTITUTE MISTAKE APPARENT ON RECORD. HENCE, THIS APPLICATION U/S 254 (2) OF THE ACT, IN OUR VIEW, IS MISCONCEIVED AND NOT MAINTAINABLE. WE FIN D THAT THE TRIBUNAL HAS DULY CONSIDERED AND REFERRED TO THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF CIT VS. GUJARAT FLLURO CHEMICALS ( SUPRA) AND ANOTHER DECISION OF THE HON'BLE SUPREME COURT IN THE CASE O F CIT V H.E.G. LTD. [2010] 189 TAXMAN 335 (SC) IN THE ORDER DATED 30.10 .2017 (SUPRA). THE 3 M.A. NO. 13 TO 16/CHD/2019 IN ITAS 280 TO 283-CHD/2 017 M/S THE AMBUJA DARLA KASHLOG MANGOO TRANSPSORT CO-O P SOCIETY LTD, SOLAN TRIBUNAL HAVING DISCUSSED IN DETAIL THE RATIO LAID DOWN IN THE SAID DECISIONS AS WELL AS IN THE LIGHT OF THE REASONING GIVEN IN THE ORDER DATED 30.10.2107 HAS ALLOWED THE APPEAL OF THE ASSESSEE. IF THE DEPARTMENT HAS ANY GRIEVANCE AGAINST THE ORDER OF THE TRIBUNAL, TH E PROPER COURSE IS TO FILE AN APPEAL TO THE NEXT APPELLATE AUTHORITY / HON'BLE HIGH COURT. SO FAR AS THE RELIANCE OF THE LD. DR ON THE DECISION OF THE H ON'BLE DELHI HIGH COURT IN THE CASE OF CIT VS. INDIAN FARMERS FERTILIZERS COOPERATIVE (SUPRA) IS CONCERNED, IT IS MADE CLEAR THAT NEITHER THE SAID D ECISION WAS CITED NOR BROUGHT TO THE NOTICE OF THE TRIBUNAL DURING THE CO URSE OF ARGUMENTS WHILE HEARING THE APPEAL ON MERITS. EVEN OTHERWISE, WHEN THE ORDER DATED 30.10.2017 HAS BEEN PASSED BY THE TRIBUNAL AFTER CO NSIDERING THE DECISIONS OF THE HIGHEST COURT OF THE COUNTRY, HENCE, NOW AT THIS STAGE, PLACING RELIANCE ON THE DECISION OF THE HON'BLE DELHI HIGH COURT IS OF NO HELP TO THE DEPARTMENT. 8. THE HONBLE BOMBAY HIGH COURT IN THE CASE OF CO MMISSIONER OF INCOME-TAX VS RAMESH ELECTRIC AND TRADING CO. 1993 203 ITR 497 (BOM.), WHILE RELYING UPON THE DECISION OF THE HON BLE SUPREME COURT IN THE CASE OF T. S. BALARAM, ITO V. VOLKART BROTHERS [1971] 82 ITR 50 AND FURTHER RELYING UPON THE DECISIONS OF THE VARIOUS H IGH COURTS HAS CATEGORICALLY HELD THAT THE POWER OF RECTIFICATION UNDER SECTION 254(2) OF THE INCOME-TAX ACT CAN BE EXERCISED ONLY WHEN THE M ISTAKE WHICH IS SOUGHT TO BE RECTIFIED IS AN OBVIOUS AND PATENT; MISTAKE WHICH IS APPARENT FROM THE RECORD, AND NOT A MISTAKE WHICH REQUIRES TO BE ESTABLISHED BY ARGUMENTS AND A LONG DRAWN PROCESS OF REASONING ON POINTS ON WHICH THERE MAY CONCEIVABLY BE TWO OPINIONS. FAILURE BY THE TRI BUNAL TO CONSIDER AN ARGUMENT ADVANCED BY EITHER PARTY FOR ARRIVING AT A CONCLUSION IS NOT AN 4 M.A. NO. 13 TO 16/CHD/2019 IN ITAS 280 TO 283-CHD/2 017 M/S THE AMBUJA DARLA KASHLOG MANGOO TRANSPSORT CO-O P SOCIETY LTD, SOLAN ERROR APPARENT ON THE RECORD, ALTHOUGH IT MAY BE AN ERROR OF JUDGMENT AND UNDER SUCH CIRCUMSTANCES THE TRIBUNAL HAS NO JURISD ICTION UNDER SECTION 254(2) TO PASS THE SECOND ORDER. 9. IN VIEW OF OUR ABOVE OBSERVATIONS AND THE LEGAL POSITION AS STATED ABOVE, WE DO NOT FIND ANY MERIT IN THE PRESENT MIS C. APPLICATIONS OF THE REVENUE AND THE SAME ARE ACCORDINGLY DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27.02.2019 SD/- SD/- ( / ANNAPURNA GUPTA) / ACCOUNTANT MEMBER ( '# / SANJAY GARG) $ / JUDICIAL MEMBER DATED : 27. 02.2019 .. ' # $ %& '&( / COPY OF THE ORDER FORWARDED TO : 1. )* / THE APPELLANT 2. $+)* / THE RESPONDENT 3. , / CIT 4. , ( )/ THE CIT(A) 5. &- $ ./ , 0 ./ , 1234 / DR, ITAT, CHANDIGARH 6. 3 5 6 / GUARD FILE ' / BY ORDER, 7 / ASSISTANT REGISTRAR