DCIT, CHENNAI V. Easun Products of India Pvt Ltd., CHENNAI

MA 170/CHNY/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0971 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 15-05-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: M VISWANATHAN
• Section: 14A

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI ... , . !'# ! , $ !% BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER && / M.P. NO.170/CHNY/2017 (IN I.T.A. NO.144/MDS/2016) ' (' / ASSESSMENT YEAR : 2012-13 & && / M.P. NO.177/CHNY/2018 (IN I.T.A. NO.182/MDS/2016) ' (' / ASSESSMENT YEAR : 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 2(1), CHENNAI. V. M/S EASUN PRODUCTS OF INDIA PVT. LTD., 6 TH FLOOR, TEMPLE TOWER, NO.672, ANNA SALAI, NANDANAM, CHENNAI - 600 034. PAN : AAACE 7384 C (*+' /PETITIONER) (*,+-/ RESPONDENT) *+' / 0 /PETITIONER BY : SHRI B. SAGADEVAN, JCIT *,+- / 0 / RESPONDENT BY : SHRI M. VISWANATHAN, CA 1 / 2$ / DATE OF HEARING : 07.09.2018 3'( / 2$ / DATE OF PRONOUNCEMENT : 07.09.2018 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE REVENUE HAS FILED THE MISCELLANEOUS PETITIONS ON THE GROUND THAT THERE WAS A CONFLICTING DECISION IN THE APPEALS FOR THE VERY SAME ASSESSMENT YEAR. 2 M.P. NO.170/CHNY/17 M.P. NO.177/CHNY/18 2. SHRI B. SAGADEVAN, THE LD. DEPARTMENTAL REPRESEN TATIVE, POINTED OUT THAT IN RESPECT OF DISALLOWANCE MADE BY THE ASSESSING OFFICER UNDER SECTION 14A OF THE INCOME-TAX ACT, 19 61 (IN SHORT 'THE ACT'), IN THE ASSESSEE'S APPEAL IN I.T.A. NO.144/MD S/2016, THIS TRIBUNAL CONFIRMED THE DISALLOWANCE MADE BY THE ASS ESSING OFFICER. HOWEVER, IN THE REVENUES APPEAL FOR THE VERY SAME YEAR, IN I.T.A. NO.182/MDS/2016, THIS TRIBUNAL REMITTED BACK THE MA TTER TO THE FILE OF THE ASSESSING OFFICER. THEREFORE, ACCORDING TO THE LD. D.R., THE REVENUE HAS FILED THE MISCELLANEOUS PETITIONS. 3. WE HEARD SHRI M. VISWANATHAN, THE LD. REPRESENTA TIVE FOR THE ASSESSEE ALSO. ADMITTEDLY, BOTH THE ASSESSEE A ND REVENUE FILED APPEALS FOR THE ASSESSMENT YEAR 2012-13 AGAIN ST THE VERY SAME ORDER OF THE CIT(APPEALS). IN THE ASSESSEES APPEAL, THE DISALLOWANCE WAS CONFIRMED. HOWEVER, IN THE REVENU ES APPEAL, THE MATTER WAS REMITTED BACK TO THE FILE OF THE ASS ESSING OFFICER. THEREFORE, APPARENTLY THERE IS A CONFLICTING JUDICI AL OPINION. THIS HAPPENED DUE TO THE NEGLIGENCE OF ASSESSEE AND REVE NUE IN NOT BRINGING TO THE NOTICE OF THE BENCH THE PENDENCY OF OTHER APPEAL AT THE TIME OF HEARING. HAD IT BEEN BROUGHT TO THE NO TICE OF THE BENCH, THE APPEALS WOULD HAVE BEEN CLUBBED AND COMMON ORDE R WOULD HAVE BEEN PASSED. SINCE SUCH AN EXERCISE WAS NOT D ONE, IT 3 M.P. NO.170/CHNY/17 M.P. NO.177/CHNY/18 RESULTED IN CONFLICTING JUDICIAL VIEW. THEREFORE, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE MATTER NEEDS TO BE RE-H EARD TOGETHER. ACCORDINGLY, THE ORDERS PASSED BY THIS TRIBUNAL I.T .A. NO.144/MDS/2016 AND I.T.A. NO.182/MDS/2016 ARE HERE BY RECALLED. THE REGISTRY IS DIRECTED TO POST BOTH THE APPEALS F OR FINAL DISPOSAL BEFORE REGULAR BENCH ON 14.11.2018. SINCE THE DATE OF HEARING WAS ANNOUNCED IN THE PRESENCE OF BOTH THE PARTIES, IT M AY NOT BE NECESSARY FOR THE REGISTRY TO ISSUE A SEPARATE NOTI CE OF HEARING. IN OTHER WORDS, A COPY OF THIS ORDER SHALL BE TREATED AS NOTICE OF HEARING FOR 14.11.2018 4. WITH THE ABOVE OBSERVATION, BOTH THE MISCELLANEO US PETITIONS FILED BY THE REVENUE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSI ON OF HEARING ON 7TH SEPTEMBER, 2018 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) $ / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 5 /DATED, THE 7 TH SEPTEMBER, 2018. KRI. 4 M.P. NO.170/CHNY/17 M.P. NO.177/CHNY/18 / *26& 7&(2 /COPY TO: 1. *+' / PETITIONER 2. *,+- /RESPONDENT 3. 1 82 () /CIT(A) 4. 1 82 /CIT 5. &9 *2 /DR 6. :' ; /GF.