Appeal details
Counselvise Citation
[2018] 124 COUNSELVISE.COM (IT) 6345 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 6 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
09-03-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
A
Assessment Year
2004-2005
Appeal Filed On
03-03-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE , , , BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI VIKAS AWASTHY, JM . / MA NO S.18 & 19 /P U N/201 7 (ARISING OUT OF ITA NOS.1081, 1108 & 1109 /PUN/201 3 & CO. NO.59/PUN/2014 ) / ASSESSMENT YEAR S : 20 0 3 - 04 & 2004 - 05 MERCEDES - BEN Z INDIA PVT. LTD., (FORMERLY KNOWN AS DAIM L ER CHRYSLER INDIA PVT. LTD.), E - 3, MIDC, CHAKAN, PHASE - III, CHAKAN INDUSTRIAL AREA, K U RULI & NIGHOJE, TAL . - KHED, PUNE 410501 PAN : AABCM1789L APPLICANT / V/S. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 8, PUNE RESPONDENT CORRIGENDUM PER VIKAS AWASTHY, JM : TH IS CORRIGENDUM IS BEING ISSUED TO CORRECT THE MISTAKE CREPT IN THE ORDER OF TRIBUNAL IN MA NOS. 18 & 19/PUN/2017 ARISING OUT OF ITA NOS.1081, 1108 & 1109/PUN/2013 AND CO NO.59/PUN/2014 FOR THE ASSESSMENT YEARS 2003 - 04 AND 2004 - 05 DECIDED ON 27 - 12 - 2017. 2. IN MA NO.19/PUN/2017 THE ASSESSEE INADVERTENTLY MENTIONED GROUND NO. 1 RAISED BY DEPARTMENT IN ITA NO.1109/PUN/2013 AS GROUND NO. 6. ACCORDINGLY, IN THE ORDER OF TRIBUNAL THE ERROR OCCURRED. I NSTEAD OF GROUND NO.1, GROUND NO. 6 WAS MENTIONED IN PARAGR APH NOS. 2 MA NO S. 18 & 19/PUN/2017, A.YS. 2003 - 04 & 2004 - 05 8, 12, 13 AND 14 OF THE ORDER DATED 27 - 12 - 2017. THE SAID PARAGRAPHS ARE REPRODUCED HERE - IN - BELOW : 8 . IN RESPECT OF MA NO. 19/PUN/2017 IN ITA NO. 1109/PUN/2013 AND CO NO. 59/PUN/2014 , THE LD. AR SUBMITTED THAT GROUND NOS. 2 AND 3 RAISED IN THE A PPEAL BY THE DEPARTMENT IS SIMILAR TO GROUND NOS. 1 AND 2 IN ITA NO. 1108/PUN/2013 FOR ASSESSMENT YEAR 2003 - 04 AND ISSUE RAISED IN GROUND NOS. 5 AND 6 IN ITA NO. 1109/PUN/2013 IS IDENTICAL TO GROUND NOS. 5 AND 6 RAISED IN ITA NO. 1108/PUN/2013 . THE GROUND NO. 3 IN CO NO. 59/PUN/2014 BY THE ASSESSEE IS CORRESPONDING TO GROUND NO. 6 IN THE APPEAL RAISED BY THE DEPARTMENT. THE LD. AR SUBMITTED THAT SUBMISSIONS MADE BY THE ASSESSEE WITH RESPECT TO MA NO. 18/PUN/2017 WOULD APPLY TO MA NO. 19/PUN/2017 AS WELL , AS THESE APPEALS WERE ADJUDICATED BY THE TRIBUNAL VIDE SINGLE ORDER WITH SIMILAR DIRECTIONS. 12. IN GROUND NO. 6 OF THE APPEAL IN ITA NO. 1109/PUN/2013 THE DEPARTMENT HAS ASSAILED THE FINDINGS OF COMMISSIONER OF INCOME TAX (APPEALS) IN ACCEPTING THE EXPE NDITURE O N CAPITALIZED CARS. THE ASSESSEE IN CROSS OBJECTIONS HAS RAISED CORRESPONDING GROUND IN CROSS OBJECTIONS AS ADDITIONAL GROUND (GROUND NO. 3) THE TRIBUNAL WHILE ADJUDICATING THESE GROUND S HAS REMITTED THE ISSUE BACK TO THE FILE OF ASSESSING OFFICE R WITH FOLLOWING DIRECTIONS: 30. AFTER CONSIDERING THE SUBMISSIONS OF RIVAL SIDES AND PERUSING THE IMPUGNED ORDER, WE FIND NO ERROR IN THE FINDINGS OF CIT(A) IN REMITTING THE MATTER BACK TO AO. WE ARE OF THE CONSIDERED VIEW THAT THE AO SHOULD REEXAMINE THE ISSUE DENOVO. HERE, WE WOULD LIKE TO POINT OUT THAT THE AO SHALL NOT SUBSTITUTE HIS JUDGEMENT OVER THAT OF THE ASSESSEE TO DETERMINE THE NEED AND QUANTUM OF EXPENDITURE. THE ASSESSING OFFICER AFTER CONSIDERING THE DOCUMENTS FURNISHED BY THE ASSESSEE SHALL DECIDE THIS ISSUE AFRESH, IN ACCORDANCE WITH LAW AFTER AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. ACCORDINGLY, GROUND NO. 6 RAISED BY THE REVENUE IN APPEAL AS WELL AS ADDITIONAL GROUND RAISED BY ASSESSEE IN CROSS OBJECTION FOR A.Y. 2003 - 04 AR E ALLOWED FOR STATISTICAL PURPOSE. 13. THE LD. AR SUBMITTED THAT THE ASSESSEE HAS NO PROBLEM IN GOING BACK TO THE ASSESSING OFFICER BUT THERE SHOULD BE SPECIFIC DIRECTION BY THE TRIBUNAL TO ASSESSING OFFICER FOR ADJUDICATING THIS GROUND. THE LD. AR HAS FURTHER POINTED THAT THERE SEEMS TO BE SOME CONFUSION REGARDING THE ISSUES RAISED IN ASSESSMENT YEAR UNDER APPEAL VIS - - VIS THE ISSUE RAISED IN ASSESSMENT YEAR S 2002 - 03 AND 2003 - 04. WE ARE OF CONSIDERED OPINION THAT THERE SEEMS TO BE SOME CONFUSION WHILE ADJUDICATING GROUND NO. 6 IN THE APPEAL BY THE DEPARTMENT AND CORRESPONDING ADDITIONAL GROUND RAISED BY THE ASSESSEE IN CO NO. 59/PUN/2014 WHILE ADDRESSING THE ISSUE RELATING TO ADMISSIBILITY OF CLAIM OF EXPENDITURE IN RELATION TO CAPITALIZED CARS. ACCORDINGLY, WE DEEM IT APPROPRIATE TO RECALL THE ORDER OF TRIBUNAL DATED 30 - 09 - 2016 QUA GROUND NO. 6 IN ITA NO. 1109/PUN/2013 AND CORRESPONDING GROUND NO. 3 RAISED IN CO NO. 59/PUN/2014. 3 MA NO S. 18 & 19/PUN/2017, A.YS. 2003 - 04 & 2004 - 05 14. ACCORDINGLY, THE ORDER OF TRIBUNAL DATED 30 - 09 - 2016 IS RECALLED TO RE - ADJUDICATE GROUND NOS. 2, 3, 5 AND 6 IN ITA NO. 1109/PUN/2013 AND GROUND NO. 3 IN CO NO. 59/PUN/2014 FOR ASSESSMENT YEAR 2004 - 05. THUS, MA NO. 19/PUN/2017 IS ALLOWED . 3. AFTER NECESSARY CORRECTION S OF MISTAKE IN PARAGRAPH NOS. 8, 12, 13 AND 14 OF THE ORDER DATED 27 - 12 - 2017 IN MA NO.18/PUN/2017 THE SAME BE READ AS UNDER : 8. IN RESPECT OF MA NO. 19/PUN/2017 IN ITA NO. 1109/PUN/2013 AND CO NO. 59/PUN/2014, THE LD. AR SUBMITTED THAT GROUND NOS. 2 AND 3 RAISED IN THE APPEAL BY THE DEPARTMENT IS SI MILAR TO GROUND NOS. 1 AND 2 IN ITA NO. 1108/PUN/2013 FOR ASSESSMENT YEAR 2003 - 04 AND ISSUE RAISED IN GROUND NOS. 5 AND 1 IN ITA NO. 1109/PUN/2013 IS IDENTICAL TO GROUND NOS. 5 AND 6 RAISED IN ITA NO. 1108/PUN/2013. THE GROUND NO. 3 IN CO NO. 59/PUN/2014 BY THE ASSESSEE IS CORRESPONDING TO GROUND NO. 1 IN THE APPEAL RAISED BY THE DEPARTMENT. THE LD. AR SUBMITTED THAT SUBMISSIONS MADE BY THE ASSESSEE WITH RESPECT TO MA NO. 18/PUN/2017 WOULD APPLY TO MA NO. 19/PUN/2017 AS WELL, AS THESE APPEALS WERE ADJUDICATED BY THE TRIBUNAL VIDE SINGLE ORDER WITH SIMI LAR DIRECTIONS. 12. IN GROUND NO. 1 OF THE APPEAL IN ITA NO. 1109/PUN/2013 THE DEPARTMENT HAS ASSAILED THE FINDINGS OF COMMISSIONER OF INCOME TAX (APPEALS) IN ACCEPTING THE EXPENDITURE ON CAPITALIZED CARS. THE ASSESSEE IN CROSS OBJECTIONS HAS RAISED CORRESPONDING GROUND IN CROSS OBJECTIONS AS ADDITIONAL GROUND (GROUND NO. 3) THE TRIBUNAL WHILE ADJUDICATING THESE GROUNDS HAS REMITTED THE ISSUE BACK TO THE FILE OF ASSESSING OFFICER WITH FOLLOWING DIRECTIONS: 30. AFTER CONSIDERING THE SUBMISSIONS OF RIVAL SIDES AND PERUSING THE IMPUGNED ORDE R, WE FIND NO ERROR IN THE FINDINGS OF CIT(A) IN REMITTING THE MATTER BACK TO AO. WE ARE OF THE CONSIDERED VIEW THAT THE AO SHOULD REEXAMINE THE ISSUE DENOVO. HERE, WE WOULD LIKE TO POINT OUT THAT THE AO SHALL NOT SUBSTITUTE HIS JUDGEMENT OVER THAT OF TH E ASSESSEE TO DETERMINE THE NEED AND QUANTUM OF EXPENDITURE. THE ASSESSING OFFICER AFTER CONSIDERING THE DOCUMENTS FURNISHED BY THE ASSESSEE SHALL DECIDE THIS ISSUE AFRESH, IN ACCORDANCE WITH LAW AFTER AFFORDING OPPORTUNITY OF HEARING TO THE ASSESSEE. AC CORDINGLY, GROUND NO. 6 RAISED BY THE REVENUE IN APPEAL AS WELL AS ADDITIONAL GROUND RAISED BY ASSESSEE IN CROSS OBJECTION FOR A.Y. 2003 - 04 ARE ALLOWED FOR STATISTICAL PURPOSE. 13. THE LD. AR SUBMITTED THAT THE ASSESSEE HAS NO PROBLEM IN GOING BAC K TO THE ASSESSING OFFICER BUT THERE SHOULD BE SPECIFIC DIRECTION BY THE TRIBUNAL TO ASSESSING OFFICER FOR ADJUDICATING THIS GROUND. THE LD. AR HAS FURTHER POINTED THAT THERE SEEMS TO BE SOME CONFUSION REGARDING THE 4 MA NO S. 18 & 19/PUN/2017, A.YS. 2003 - 04 & 2004 - 05 ISSUES RAISED IN ASSESSMENT YEAR UNDER APPEAL VIS - - VIS THE ISSUE RAISED IN ASSESSMENT YEARS 2002 - 03 AND 2003 - 04. WE ARE OF CONSIDERED OPINION THAT THERE SEEMS TO BE SOME CONFUSION WHILE ADJUDICATING GROUND NO. 1 IN THE APPEAL BY THE DEPARTMENT AND CORRESPONDING ADDITIONAL GROUND RAISED BY THE ASSESSEE IN CO NO. 59/PUN/2014 WHILE ADDRESSING THE ISSUE RELATING TO ADMISSIBILITY OF CLAIM OF EXPENDITURE IN RELATION TO CAPITALIZED CARS. ACCORDINGLY, WE DEEM IT APPROPRIATE TO RECALL THE ORDER OF TRIBUNAL DATED 30 - 09 - 2016 QUA GROUND NO. 1 IN ITA NO. 1109/PUN/2013 AND CORRESPONDING GROUND NO. 3 RAISED IN CO NO. 59/PUN/2014. 14. ACCORDINGLY, THE ORDER OF TRIBUNAL DATED 30 - 09 - 2016 IS RECALLED TO RE - ADJUDICATE GROUND NOS. 2, 3, 5 AND 1 IN ITA NO. 1109/PUN/2013 AND GROUND NO. 3 IN CO NO. 59/PUN/2014 FOR ASSESSMENT YEAR 2004 - 05. THUS, MA NO. 19/PUN/2017 IS ALLOWED. SD/ - SD/ - ( / ANIL CHATURVEDI ) ( / VIKAS AWASTHY) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE; / DATED : 09 TH MARCH, 2018 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - IT/TP, PUNE 4. THE DIT (TP/IT), PUNE 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / / // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE
