DCIT, Circle 15(2), Hyderabad V. M/s Qualitycare India Ltd., Hyderabad

MA 207/HYD/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5901 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-12-2010
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 30-09-2010
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K C DEVADAS
• Assessee Lawyers: AMLAN TRIPATHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER MA NO.207/HYD/2010 (ARISING OUT OF ITA NO.1193/H/2009) .. ASST. YEAR 2008-09 M/S QUALITY CARE INDIA LTD., HYDERABAD. (PAN HYDQO 0039 E) VS DY. COMMISSIONER OF INCOME-TAX, CIRCLE 15 (2), HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI K.C.DEVADAS RESPONDENT BY : SHRI AMLAN TRIPATHY O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THIS APPLICATION UNDER S.254(2) OF THE INCOME- TAX ACT, THE APPLICANT-ASSESSEE SEEKS RECTIFICATION/RECALL OF TH E ORDER OF THIS TRIBUNAL DATED 13.8.2010 IN SO FAR AS IT RELATES TO REVENUE 'S APPEAL, BEING ITA NOS.1193/HYD/2009 FOR THE ASSESSMENT YEAR 2008-09, ON THE GROUND THAT CERTAIN MISTAKES APPARENT FROM RECORD HAVE CREPT IN TO THE SAME. 2. IT HAS BEEN POINTED OUT AT THE OUTSET, THAT IN THE CAUSE TITLE OF THE ORDER DATED 13.8.2010, THOUGH THE APPEAL, ITA NO.1193/HYD/2009, HAS BEEN FILED BY THE REVENUE, THE NAME OF THE ASSE SSEE HAS BEEN SHOWN AS APPELLANT AND THE ASSESSING OFFICER HAS BEEN SHO WN AS RESPONDENT. WE FIND THAT THERE IS A MISTAKE IN THE CAUSE TITLE OF OUR ORDER DATED 13.8.2010 INSOFAR AS THE MENTIONING OF THE APPELLANT AND RESP ONDENT ARE CONCERNED. WE ACCORDINGLY RECTIFY THE SAME AND DIRECT THAT THE ASSESSING OFFICER, DCIT CIRCLE 15(2), HYDERABAD, SHOULD BE READ AS APPELLAN T AND THE ASSESSEE SHOULD BE READ AS RESPONDENT. AFTER THESE CORRECTIO NS, THE CAUSE TITLE SHOULD BE READ AS FOLLOWS- MA NO.207/HYD/2010 (ARISING OUT OF ITA NO.1193/H/2009) M/S QUALITY CARE INDIA LTD., HYDERABAD 2 2 '. DY. COMMISSIONER OF INCOME-TAX, CIRCLE 15 (2), HYDERABAD VS M/S QUALITY CARE INDIA LTD., HYDERABAD. (PAN HYDQO 0039 E) (APPELLANT) (RESPONDENT) .' 3. ON THE MERITS OF THE ORDER DATED 13.8.2010, ELA BORATE CONTENTIONS HAVE BEEN URGED BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION CONTESTING THE FINDINGS OF THE TRIBUNAL ON VARIOUS COUNTS AND POINTING OUT THE SAME AS MISTAKES APPARENT FROM REC ORD AND IT HAS BEEN CONTENDED IN PARA-19 OF THIS MISCELLANEOUS PETITION ON PAGE 9 THEREOF THAT ON THE CONSEQUENTIAL ORDERS TO BE PASSED FOR THE AS SESSMENT YEAR 2008-09 GIVING EFFECT TO THE PRESENT ORDER OF THE TRIBUNAL, THE DEPARTMENT IS OF THE VIEW THAT THE ORDER OF THE TRIBUNAL IS NOT CLEAR A ND THAT THE ASSESSEE WOULD NOT BE ENTITLED TO PAY ANY INTEREST , AS THE DEDUCTEES HAVE PAID THE TAXES AND THIS HAS LED TO IMMENSE PREJUDICE TO THE ASSESSEE. REITERATING THE CONTENTIONS URGED IN THIS MISCELLANEOUS APPLICA TION, LEARNED COUNSEL FOR THE ASSESSEE PRAYED FOR RECTIFICATION/RECALL OF THE ORDER OF THE TRIBUNAL DATED 13.8.2010. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE ON THE OTHER HAND, OPPOSED THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE AND SUBMITTED THAT THERE IS NO MISTAKE APPARENT FROM RE CORD IN THE ORDER OF THE TRIBUNAL, EXCEPT FOR THE MISTAKES IN THE CAUSE TITLE THEREOF POINTED OUT BY THE ASSESSEE. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PE RUSED THE ORDER OF THE TRIBUNAL DATED 13.8.2010 IN THE LIGHT OF THE ELABORATE CONTENTIONS OF THE ASSESSEE IN THE PRESENT APPLICAT ION. AFTER CAREFUL CONSIDERATION OF THE ELABORATE CONTENTIONS OF THE A SSESSEE IN THE PRESENT MA NO.207/HYD/2010 (ARISING OUT OF ITA NO.1193/H/2009) M/S QUALITY CARE INDIA LTD., HYDERABAD 3 3 PETITION, WE FIND THAT WHAT THE ASSESSEE IS SEEKING BY THE PRESENT PETITION IS GENERALLY A REVIEW OF OUR ORDER DATED 13.8.2010 BASED ON ITS OWN APPREHENSIONS. SINCE SUCH A REVIEW IS NOT PERMISSI BLE, WE FIND NO MERIT IN THE CONTENTIONS OF THE ASSESSEE IN GENERAL. HOWEVE R, WE FIND THAT AS CONTENDED BY THE ASSESSEE IN PARA 8 OF THE PRESENT APPLICATION, THE CIT(A) HAS RENDERED HIS DECISION IN FAVOUR OF THE ASSESSEE ON TWO COUNTS VIZ. APPLICABILITY OF THE PROVISIONS OF S.192 OF THE INC OME-TAX ACT, 1961 AND ALSO ON THE GROUND THAT THE PAYEES HAVING PAID THE TAXES, THE RESPONDENT COULD NOT BE TREATED AS AN ASSESSEE IN DEFAULT. WH ILE THE TRIBUNAL HAS DEALT WITH ONLY ONE ASPECT OF THE MATTER, VIZ. THE LATTER ONE OF THE PAYEES HAVING ALREADY PAID THE TAXES, THE TRIBUNAL HAS NO T CONSIDERED THE OTHER ASPECT OF THE MATTER WITH REGARD TO APPLICABILITY O F THE PROVISIONS OF S.192 OF THE INCOME-TAX ACT, 1961. SINCE APPLICABILITY O F THE PROVISIONS OF S.192 OF THE ACT IS A LEGAL ISSUE WHICH GOES TO THE ROOT OF THE MATTER, AND NON- CONSIDERATION OF THE CORRECTNESS OF THE FINDINGS OF THE CIT(A) ON THIS COUNT OF APPLICABILITY OF PROVISIONS OF S.192 OF THE ACT IS A MISTAKE APPARENT FROM RECORD, WE RECALL OUR ORDER DATED 13.8.2010 AND PO ST THE APPEAL ITA NO.1193/HYD/2009 OF THE DEPARTMENT FOR HEARING ON 2 8.3.2011, ON THE LIMITED ISSUE OF APPLICABILITY OF PROVISIONS OF S.1 92 OF THE ACT TO THE CASE OF THE ASSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED TO THE EXTENT INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 30.12.201 0 SD/- SD/- (G.C.GUPTA) (CHANDRA POOJARI) VICE PRESIDENT ACCOUNTANT MEMBER DATED, 30TH DECEMBER, 2010, MA NO.207/HYD/2010 (ARISING OUT OF ITA NO.1193/H/2009) M/S QUALITY CARE INDIA LTD., HYDERABAD 4 4 COPY FORWARDED TO: 1. M/S QUALITY CARE INDIA LTD., HYDERABAD. 8-2-505/2/B, ROAD NO.10, BANJARA HILLS, HYDERABAD 500 034. 2. DY COMMISSIONER OF INCOME-TAX, CIRCLE 15(2), HYD ERABAD 3. CIT(A) II, HYDERABAD 4. CIT, HYDERABAD 5. THE D.R., ITAT, HYDERABAD. B.V.S. MA NO.207/HYD/2010 (ARISING OUT OF ITA NO.1193/H/2009) M/S QUALITY CARE INDIA LTD., HYDERABAD 5 5 1 DATE OF DICTATION 27.12.2010 2 DATE ON WHICH TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S 4 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER: AND OTHER MEMBERS 28.12.2010 5 DATE ON WHICH THE FAIR ORDER GOES TO THE SR. P.S 6 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 7 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR 9 DATE OF DESPATCH OF THE TRIBUNAL ORDER