Shree Radhe Industries Ltd, V. The commissioner of Income Tax, BILASPUR(CG)

MA 16/BIL/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2640 (ITAT-RAIPUR)
• Duration Of Justice: 2 year(s) 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2003-2004
• Appeal Filed On: 21-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D LAHRI
• Assessee Lawyers: R K GANERIWALA

Judgement Text

INCOME TAX APPELLATE TRIBUNAL,BENCH -RAIPUR . .. . . .. . , ,, , ! ! ! !, ,, , . .. . . .. . BEFORE S/SH.H.L.KARWA,PRESIDENT AN D RAJENDRA,ACCOUNTANT MEMBER M.A. NO. 16/BLPR/2012 (ARISING OUT OF ITA NO.33/BLP R/2011 ' ' ' ' / // / ASSESSMENT YEAR -2003-04 SHRI RADHE INDUSTRIES LTD., POPULA MARKET, GANDHI BAGH,NAGPUR. PAN : AAGCS 9581 D V/S. COMMISSIONER OF INCOME- TAX, BILASPUR. ( ) / // / APPELLANT) ( *+) / RESPONDENT) ASSESSEE BY : SH. R.K. GANERIWALA, C.A. REVENUE BY : SH.D. LAHRI, DR - /DATE OF HEARING : 19-12-2014 - /DATE OF PRONOUNCEMENT : 19-12-2014 / O R D E R PER RAJENDRA,AM 3 33 3 4 4 4 4, ,, , ! ! ! ! : VIDE ITS MISCELLANEOUS APPLICATION DATED 21.06.2012 , THE ASSESSEE HAS STATED THAT THERE WERE CERTAIN M ISTAKES IN THE ORDER OF THE TRIBUNAL DATED 31.01.2012. IN THE APPL ICATION, IT HAS BEEN MENTIONED THAT THE ASSESSEE HA D FILED AN APPEAL AGAINST THE ORDER OF THE FIRST APPELLATE AUT HORITY (FAA) DATED 14.08.2007 BEFORE THE TRIBUNAL, THAT THE TRIBUNAL DECIDED THE APPEAL IN FAVOUR OF THE ASSESS EE, THAT THE DEPARTMENT CHALLENGED THE ORDER OF THE TRIBUNAL BEFORE THE HONBLE HIGH COURT, THAT THE MATTER WAS REMANDED BY THE COURT TO THE TRIBUNAL, THAT ON 14.1 0.2011, HEARING WAS FIXED BUT THE ADVOCATE OF THE ASSESSEE COULD NOT APPEAR, AS HE HAD GONE TO BILASPUR BY MIS TAKE INSTEAD OF ATTENDING THE HEARING AT RAIPUR, THAT THE ADVOCA TE SUBMITTED HIS WRITTEN SUBMISSIONS BEFORE THE TRI BUNAL ON 14.10.2011, THAT ON 31.01.2012, THE MATTER WAS DECI DED ALONG WITH THREE CASES I.E. ITA NOS. 357/JAB./2 007, 367/JAB/2007 AND 368/JAB/2007 EXPARTE, MENTIONING T HAT THE FACTS OF THE CASES WERE SIMILAR, THAT THE S UBMISSIONS MADE BY THE ASSESSEE ON 14.10.2011 BEFORE THE TRIBU NAL WERE NOT CONSIDERED WHILE PASSING THE ORDER ON 31.01.2012. 2. DURING THE COURSE OF HEARING BEFORE US, THE AUTHORI ZED REPRESENTATIVE (AR) SUBMITTED THAT IN THE CASE OF ASSESSEE, THERE IS NOTHING COMMON WITH THE APPEALS OF M/S. VI SHWAKARMA FABRICATORS (ITA NO. 357), INDRAJEET SING H SALUJA (ITA NO. 367) AND DINESH KUMAR AGARWAL(ITA NO. 368) , THAT BY MISTAKE THE CASE OF ASSESSEE WAS HEARD AL ONG WITH THESE THREE CASES, THAT THE ISSUES TO BE DECID ED BY THE TRIBUNAL IN THE CASE OF ASSESSEE WERE DIF FERENT FROM THE ISSUES IN OTHER THREE CASES. THE DEPARTMENTAL REPRE SENTATIVE (DR) LEFT THE ISSUE TO THE DISCRETION OF THE BENCH. 3. WE HAVE PERUSED THE MATERIAL BEFORE US AND HEARD TH E SUBMISSIONS. WE FIND THAT WHILE DECIDING THE APPE ALS ON 31.01.2012, THE TRIBUNAL HAD MADE COMBINED HEARING OF FOUR CASES, THAT THE TRIBUNAL HAD HELD THAT THE ISSUES INVOLVED IN THESE APPEALS WERE IDENTICAL. WE FURTHE R FIND THAT THE ISSUES TO BE DECIDED IN THE CASE OF THE ASSESSEE AS PER DIRECTION OF HONBLE HIGH COURT WERE TOTALLY DI FFERENT THAN THE ISSUES RAISED BY VISHWAKARMA FABRI CATORS, INDRAJEET SINGH SALUJA AND DINESH KUMAR AGARWAL, TH AT THE SUBMISSIONS MADE BY THE ASSESSEE ON 14.10.20 11 WERE NOT CONSIDERED. IN THESE CIRCUMSTANCES, WE ARE OF T HE OPINION THAT THE ORDER PASSED BY THE TRIBUNAL HA S TO BE RECALLED. THE REGISTRY IS DIRECTED TO FIX THE APPEA L BEFORE THE TOURING/REGULAR BENCH AT THE EARLIEST. AS A RESULT, THE M.A. FILED BY THE ASSESSEE STANDS ALLOWED. '7 8 9 : << = 4 : . ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH DECEMBER,2014. - A 19 B , 2014 - . SD/- SD/- (H.L.KARWA/ . .. . . .. . ) ( ! ! ! ! / RAJENDRA) PRESIDENT/ 4 4 4 4 /ACCOUNTANT MEMBER /RAIPUR. B DATE: 19.12.2014 2 MA NO. 16/BLPR/12-. ITO - -- - *'C< *'C< *'C< *'C< D< D< D< D< / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / ) 2. RESPONDENT / *+) 3. THE CONCERNED CIT(A)/ E F , 4. THE CONCERNED CIT / E F 5. DR ITAT,RAIPUR BENCH/ < *'' , . . . , 6. GUARD FILE/ . +< *' //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, RAIPUR