DCIT, Ooty V. Venkateswara Blue Metals, Coimbatore

MA 223/CHNY/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8444 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 05-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 40A(3)

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI . . . , , [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ] M.P.NO.223/CHNY/2019 (IN ./I.T.A. NO.1631/CHNY/2016) ! / ASSESSMENT YEAR : 2013-2014. M/S. VENKATESWARA BLUE METALS, 2, BUJANGA GOWDER COMPLEX, TEACHERS COLONY, KARAMADAI, COIMBATORE 641 104. [PAN AACFV 7901P] VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE I, OOTY. ( / APPELLANT) ( /RESPONDENT) '# $ % / APPELLANT BY : SHRI. M. NARAYANAN, ADDL. CIT (RETD) &' '# $ % /RESPONDENT BY : SHRI. AR.V. SREENIVASAN, JCI.T ( ) $ * /DATE OF HEARING : 10-01-2020 +,! $ * /DATE OF PRONOUNCEMENT : 14-01-2020 / O R D E R PER INTURI RAMA RAO, ACCOUNTANT MEMBER THIS PRESENT MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE SEEKING RECTIFICATION OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA MP NO.223/2019 :- 2 -: NO.1631/CHNY/2016 FOR ASSESSMENT YEAR 2013-2014 DAT ED 23.04.2019, ON THE GROUND THAT THE DECISIONS OF THE JAIPUR BENCH OF THE TRIBUNAL IN THE CASE OF DAGA ROYAL ARTS IN ITA NO.1065/JP/2016, DATED 15.05.2018 AND COCHIN BENCH OF THE TRIBUNAL I N THE CASE OF M/S.RAJA & CO IN ITA NO.534/COCH/2011, DATED 22.03 .2013 CITED BY THE AUTHORISED REPRESENTATIVE WERE NOT CONSIDERED B Y TRIBUNAL WHILE PASSING THE IMPUGNED ORDER AND THE APPLICABILITY OF SECOND PROVISO TO SECTION 40A(3A) OF THE ACT. 02 . PER CONTRA, LD. DEPARTMENTAL REPRESENTATIVE SUBMI TTED THAT THERE WAS NO MISTAKE IN THE ORDER OF THE TRIBUNAL A ND HE FURTHER SUBMITTED THAT THE LD. AUTHORISED REPRESENTATIVE I S ONLY SEEKING REVIEW OF THE ORDER. 3. WE HEARD THE RIVAL SUBMISSIONS, PERUSED THE MIS CELLANEOUS PETITION AND THE IMPUGNED ORDER. FROM THE PERUSAL OF PARA 6 OF THE ORDER PASSED BY THIS TRIBUNAL, IT IS CLEAR THAT THE TRIBUNAL HAD CATEGORICALLY HELD THAT NO FACTUAL FOUNDATION WAS LAID BY THE ASSESSEE TO APPLY EXCEPTIONS CARVED OUT IN RULE 6DD OF THE I NCOME TAX RULES, 1962. THE IMPUGNED ORDER IS PASSED BY TRIBUNAL ON THE PREMISES THAT THERE IS NO MATERIAL ON RECORD IN SUPPORT OF EXC EPTIONS CARVED OUT UNDER RULE 6DD. NEITHER IS THE CASE OF THE PETITION ER THAT IT IS CASE OF NON-CONSIDERATION OF MATERIAL ON RECORD. IN THE AB SENCE OF ANY FACTUAL MP NO.223/2019 :- 3 -: FOUNDATION, QUESTION OF APPLICABILITY THE RATIO OF THE CASE LAWS DOES NOT ARISE. FURTHER, AS REGARDS TO THE SECOND PROVISO TO SECTION 40A(3) OF THE ACT, THE ISSUE WAS NOT AT ALL ARGUED AT THE T IME OF HEARING OF APPEAL. THEREFORE, THIS WOULD SUGGEST THAT ASSESSE E IS TRYING TO REARGUE IN THE CONCLUDED MATTER WHICH IS NOT PERMI SSIBLE IN THE LIGHT OF THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT I N THE CASE OF EXPRESS NEWSPAPER LTD VS. DCIT, 320 ITR 12. THUS, W E DO NOT FIND ANY MERIT IN THE MISCELLANEOUS PETITION FILED BY TH E ASSESSEE. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS DISMISSED . ORDER PRONOUNCED ON 14TH DAY OF JANUARY, 2020 , AT CHENNAI. SD/- SD/- ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER - ) / CHENNAI . / DATED: 14TH JANUARY, 2020 KV $ &*01 21!* / COPY TO: 1 . '# / APPELLANT 3. ( 3* () / CIT(A) 5. 16 &*7 / DR 2. &' '# / RESPONDENT 4. ( 3* / CIT 6. 8 9) / GF