A.P. State Civil Supplies Ltd, Hyderabad V. Addl.CIT (Assts), Hyderabad

MA 190/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6928 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 04-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M N NAYAK
• Assessee Lawyers: D V ANJANEYULU
• Section: 11

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBE R. MISC. APPLICATION NO. 190/HYD/2011 (IN ITA NO.1350/HYD/1997 : A SSESSMENT YEAR 1994-95 MISC. APPLICATION NO. 191/HYD/2011 (IN ITA NO.133/HYD/1999) : A SSESSMENT YEAR 1995-96 A.P. STATE CIVIL SUPPLIES CORPORATION LTD., HYDERABAD (PAN - AABCA 7164 R ) V/S ADDL. COMMISSIONER OF INCOME - TAX (ASSTS) SPECIAL RANGE-5, HY DERABAD (APPLICANT) (RESPONDENT) APPELLANT BY : SHRI D.V.ANJANEYULU RESPONDENT BY : SHRI M.N.NAYAK DATE OF HEARING 30 09.2011 DATE OF PRONOUNCEMENT 30.09.2011 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER BY THESE TWO APPLICATIONS FILED UNDER S.254(2) OF THE INCOME-TAX ACT, 1961, WHICH ARE IDENTICALLY WORDED, ASSESSEE SEEKS RECTIFICATION/RECALL OF THE ORDER OF THIS TRIBUNAL DATED 31 ST OCTOBER, 2007, ON THE GROUND THAT CERTAIN MISTAKE APPARENT F ROM THE ORDER OF THIS TRIBUNAL INTER-ALIA IN ITA NO.1350/HYD/1997 FO R ASSESSMENT YEAR 1994-95 AND ITA NO.133/HYD/1999 FOR THE ASSESSMENT YEAR 1995-96, HAVE CREPT INTO THE SAME. 2. IT IS POINTED OUT IN THE PRESENT APPLICATIONS T HAT THE TRIBUNAL WHILE DISPOSING OFF THE APPEALS FOR ASSESS MENT YEARS 1994-95 AND 1995-96, OBSERVED IN PARA 15 OF ITS ORDER DATED 31 ST OCTOBER, 2007, ON PAGE-21 THEREOF AS FOLLOWS- MA NOS.190-191/HYD/2011 ( IN ITA NO.1350/HYD/97 & ANR.) M/S. A.P.STATE CIVIL SUPPLIES CORPN. LTD., HYD. 2 THERE IS NO VIOLATION OF SECTION 11 OF THE IT AC T. IN VIEW OF THE ABOVE, WE SET ASIDE THE ORDER OF THE LOWER AUTH ORITIES FOR THE ASSESSMENT YEARS 1994-95 AND 1995-96 IN ITA NOS.1350/HYD/97 AND 133/HYD/99 RESPECTIVELY. THE AS SESSING OFFICER SHALL GIVE EXEMPTION UNDER SECTION 11 OF TH E IT ACT FOR THE ASST YEAR 1994-95 AND 1995-96. IT WAS ALSO FURTHER POINTED OUT THAT IN PARA 41 OF THE SAID ORDER DATED 31ST OCTOBER, 2007, ON PAGE 27 THEREOF, THE RESULT WAS SUMMED UP BY MENTIONING INTER ALIA - IN THE RESULT, ITA NOS.1350/HYD/97, 133/HYD/99, ARE ALLOWED . 3. IT IS MENTIONED IN THE PRESENT APPLICATIONS THA T THE TRIBUNAL, WHILE DISPOSING OF THE APPEALS OF THE ASS ESSEE FOR THE ASSESSMENT YEARS 1994-95 AND 1995-96 IN THE ABOVE MANNER, HAS INADVERTENTLY OMITTED TO CONSIDER GROUND NO.5 OF TH E ASSESSEE IN THE RELEVANT APPEALS, VIZ. ITA NO.1350/HYD/ 1997 AND 13 3/HYD/1999, WHICH READ AS FOLLOWS- THE LEARNED APPELLATE AUTHORITY ERRED IN LAW BY S USTAINING THE ADDITIONS BEING LIABILITY TO GOVERNM ENT OF A.P. AS PER ITS ORDERS TOWARDS (I) PRICE STABILIZATION AND EQUALIZATION FU ND (II)INFRASTRUCTURE/CHARGES ON OIL AND (III)PRICE EQ UALIZATION FUND ON OIL BESIDES GRATUITY AND PF SINCE THESE LIABILITIES ARE NOT A STATUTORY LIABILITIES IN NATURE ARISED OUT OF A GOVERNM ENT ORDER AND INFACT THESE LIABILITIES ARE SHOWN UNDER CURRENT LIABILITIES . FURTHER THE HONOURABLE TRIBUNAL IN EARLIER OCCASIONS HELD THAT, THE PRICE STABILISATION/EQUALISATION FUND WAS AN ALLOWABLE LI ABILITY. THEREFORE, SUSTAINING THESE ADDITIONS IS UNWARRANTED, UNJUSTIF IED AND BAD IN LAW. (SIC.) 4. IT IS CONTENDED THAT THERE WAS A MANIFEST ERROR AND MISTAKE WHICH CREPT IN THE ORDER OF THE TRIBUNAL WH ILE DISPOSING OF THE ABOVE APPEALS, ON ACCOUNT OF NON-CONSIDERATION OF THE ABOVE SPECIFIC GROUND TAKEN BY THE ASSESSEE IN THE MEMORANDUM OF APPEAL, AND HENCE IT WAS PRAYED THAT THE TRIBUNAL MAY RECALL IT S ORDER AND DISPOSE OF THE APPEALS CONSIDERING THE GROUND NO.5 ON MERIT S AND IN MA NOS.190-191/HYD/2011 ( IN ITA NO.1350/HYD/97 & ANR.) M/S. A.P.STATE CIVIL SUPPLIES CORPN. LTD., HYD. 3 ACCORDANCE WITH LAW AS HELD BY THE APEX COURT IN T HE CASE OF HONDA SIEL POWER PRODUCTS P. LTD. V/S. CIT(295 ITR 466). 5. WE HAVE HEARD THE PARTIES AND PERUSED THE MATE RIAL ON RECORD, INCLUDING THE ORDER OF THIS TRIBUNAL DATED 31.10.2007. WE FIND THAT THERE IS INDEED A MISTAKE APPARENT FROM THE RE CORD IN THE ORDER OF THE TRIBUNAL DATED 31.10.2007 INSOFAR AS IT RELATES TO THE APPEALS OF THE ASSESSEE FOR THE ASSESSMENT YEARS 1994-95 AND 1 995-96, ON ACCOUNT OF NON-CONSIDERATION OF SPECIFIC GROUND OF APPEAL TAKEN BY THE ASSESSEE IN ITS APPEALS ITA NO.1350/HYD/1997 AND 13 3/HYD/1999 FOR THESE YEARS. IN THE CIRCUMSTANCES, WE RECALL OUR ORDER DATED 31.10.2007, IN SO FAR AS IT RELATES TO ITA NO.1350/ HYD/1997 AND 133/HYD/1999 FOR ASSESSMENT YEARS 1994-95 AND 1995- 96, FOR THE LIMITED PURPOSE OF FRESH HEARING AND DISPOSAL OF GR OUND NO.5 OF THE ASSESSEE DISCUSSED ABOVE. ACCORDINGLY, ITA NO.1350 /HYD/1997 AND 133/HYD/1999 ARE RESTORED AND THE REGISTRY IS DIREC TED TO POST THE SAME FOR THE LIMITED PURPOSE OF HEARING AFRESH GROU ND NO.5 AND DISPOSAL OF THE SAME ACCORDINGLY. 6. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATI ONS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HEARING ON 30.9.2011 SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER. JUDICIAL MEMBER. DT/- 30 TH SEPTEMBER, 2011 MA NOS.190-191/HYD/2011 ( IN ITA NO.1350/HYD/97 & ANR.) M/S. A.P.STATE CIVIL SUPPLIES CORPN. LTD., HYD. 4 COPY FORWARDED TO: 1. A.P. STATE CIVIL SUPPLIES CORPORATION LTD., 6-3- 655/1/A, SOMAJIGUDA, HYDERABAD 2. ADDL. COMMISSIONER OF INCOME - TAX (ASSTS), SPECIAL RANGE - 5, HYDERABAD 3. COMMISSIONER OF INCOME - TAX(A) - V HYDERABAD 4. COMMISSIONER OF INCOME - TAX , AP , HYDERABAD 5. THE D.R., ITAT, HYDERABAD. B.V.S.