Faurecia Emission Control Technologies Pvt. Ltd., Kanchipuram V. DCIT Corporate Circle 2(1), CHENNAI

MA 165/CHNY/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8426 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 08-07-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A SUNDARARAJAN IRS
• Assessee Lawyers: GIRISH S SUNDAR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : CHENNAI . . . , , [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ] M.P. NOS. 165 & 166/CHNY/2019 (IN ITA NOS.708 & 876/CHNY/2018) / ASSESSMENT YEARS : 2013-14 & 2011-12. FAURECIA EMISSIONS CONTROL TECHNOLOGIES INDIA PVT LTD, KARUMUTHU CENTER, IST FLOOR, NO.634, ANNA SALAI, CHENNAI 600 035. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1) CHENNAI. [PAN AAACA 8450F] ( / APPELLANT) ( /RESPONDENT) PETITIONER BY : SHRI. GIRISH S.SUNDAR, C.A. RESPONDENT BY : SHRI. A. SUNDARARAJAN, IRS, ADDL. CIT. ! ' # /DATE OF HEARING : 20-09-2019 $% ' # /DATE OF PRONOUNCEMENT : 09-10-2019 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THESE MISCELLANEOUS PETITIONS WERE FILED BY TH E ASSESSEE SEEKING RECTIFICATION OF THE IMPUGNED ORDER PASSED BY THIS TRIBUNAL ON 23.04.2019 IN ITA NO.708/CHNY/2018 FOR ASSESSMENT Y EAR 2013-2014 MP NOS.165 & 166/2019 :- 2 -: AND NON ADJUDICATION OF GROUND WITH REGARD TO FEE S PAID TO REGISTRAR OF COMPANIES OF C5,10,000/- IN ITA NO.876/CHNY/201 8 FOR ASSESSMENT YEAR 2011-2012. 2. MISCELLANEOUS PETITION NO.165/CHNY/2019 IS FILED BY THE ASSESSEE SEEKING RECTIFICATION OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO.708/CHNY/2018 FOR ASSESSMENT YEAR 2013-2014. IT IS SUBMITTED THAT THE FINDING OF THE TRIBUNAL FOR ROYA LTY EXPENDITURE INCURRED BY THE ASSESSEE AS CAPITAL IN NATURE IS E RRONEOUS AND THE DECISION OF HON'BLE JURISDICTIONAL HIGH COURT IN T HE CASE OF CIT VS. SOUTHERN SWITCHGEAR LTD, (1984) 148 ITR 272 AND THE DECISION OF SUPREME COURT IN THE CASE OF HONDA SIEL CARS INDIA LTD VS. CIT, (2018) 409 ITR 42 ARE NOT APPLICABLE TO THE FACTS O F THE PRESENT CASE. ACCORDINGLY, LD. AUTHORISED REPRESENTATIVE REQUESTE D THAT THE ORDER MAY BE RECTIFIED UNDER THE POWERS VESTED U/S.254 OF THE ACT. 3. . PER CONTRA, LD. DEPARTMENTAL REPRESENTATIVE SUBMI TTED THAT THERE WAS NO MISTAKE IN THE ORDER OF THE TRIBUNAL. 4. . WE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MISCELL ANEOUS PETITIONS AND THE IMPUGNED ORDER. THE AVERMENTS MAD E IN THE PRESENT PETITION GOES TO SHOW THAT ASSESSEE IS ONLY SEEKING REVIEW OF THE MP NOS.165 & 166/2019 :- 3 -: ORDER OF THE TRIBUNAL, WHICH IS NOT PERMISSIBLE UN DER THE JURISDICTION OF SUB SECTION (2) OF SECTION 254 OF THE INCOME TAX AC T, 1961. THUS, THE M.P.NO.165/CHNY/2019 FILED BY THE ASSESSEE STANDS D ISMISSED. 5. NOW, WE TAKE UP M.P.NO.166/CHNY/2019, FOR ASSESSMEN T YEAR 2011-2012 FOR ADJUDICATION. 6. THE COUNSEL FOR THE PETITIONER SUBMITTED THAT GROU ND NO.2 FOR THE ASSESSMENT YEAR 2011-2012 WAS NOT ADJUDICAT ED BY THIS TRIBUNAL AND THEREFORE IT IS SUBMITTED THAT NON ADJ UDICATION OF GROUNDS OF APPEAL CONSTITUTE MISTAKE APPARENT FROM THE RE CORDS AND THUS IT IS URGED THAT APPEAL MAY BE RECALLED FOR LIMITED PURPO SE FOR ADJUDICATING GROUND NO.2 AND THIS MAY BE DISPOSED OFF ON MERITS CONSIDERING THE RIVAL SUBMISSIONS MADE AT THE TIME OF ORIGINAL APPE AL. 7. WE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MISCE LLANEOUS PETITION AND THE IMPUGNED ORDER. ON PERUSAL OF THE IMPUGNED ORDER, IT IS CLEAR THAT GROUNDS OF APPEAL NO.2 WAS NOT ADJUDI CATED BY THIS TRIBUNAL. IT IS SETTLED PROPOSITION OF LAW THAT NON ADJUDICATION OF GROUNDS OF APPEAL CONSTITUTE MISTAKE APPARENT FROM THE RECORDS CAPABLE OF BEING RECTIFIED IN EXERCISE OF THE POWE RS VESTED WITH TRIBUNAL U/S.254 OF THE ACT. THUS, WE RECALL THE APPEAL FOR LIMITED MP NOS.165 & 166/2019 :- 4 -: PURPOSE FOR ADJUDICATING GROUNDS OF APPEAL NO.2 IN ITA NO.876/CHNY/2018 FOR ASSESSMENT YEAR 2011-2012 AND THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR ADJUDICATION IN DU E COURSE. 8. IN THE RESULT, M.P.NO.166/CHNY/2019 FOR ASSESSMENT YEAR 2011- 12 IN ITA NO.876/CHNY/2018 IS ALLOWED ON ABOVE LIN ES. 9. TO SUMMARIZE THE RESULTS, THE M.P.NO.165/CHNY/2019 IS DISMISSED WHEREAS M.P. NO.166/CHNY/2019 IS ALLOWED . ORDER PRONOUNCED ON 9TH DAY OF OCTOBER, 2019, AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER & ! / CHENNAI ' / DATED: 9TH OCTOBER, 2019. KV ' )#*+, -.+# / COPY TO: 1 . -,/0 / APPELLANT 3. 1# (-,) / CIT(A) 5. +4 )#5 / DR 2. )6 /0 / RESPONDENT 4. 1# / CIT 6. 7 8! / GF