Appeal details
Counselvise Citation
[2016] 124 COUNSELVISE.COM (IT) 4013 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 month(s) 2 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
25-02-2016
Appeal Filed By
Assessee
Bench Allotted
D
Assessment Year
2009-2010
Appeal Filed On
23-12-2015
Judgement Text
, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH : CHENNAI . . . , . !' , # $ % [ BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ] M.P.NO.227/MDS/2015 [IN I.T.A.NO. 1194/MDS/2014] ASSESSMENT YEAR : 2009-10 M/S SANMINA-SCI INDIA PVT. LTD OZ-1, SIPCOT HI TECH SEZ ORAGADAM, SRIPERUMBUDUR TALUK TAMIL NADU 602 105 VS. THE DY. COMMISSIONER OF INCOME-TAX COMPANY RANGE VI(1) CHENNAI [PAN AAFCS 8737 E] ( PETITIONER ) ( -./0 /RESPONDENT) PETITIONER BY : SHRI N.V BALAJI, ADVOCATE RESPONDENT BY : SHRI P. RADHAKRISHNAN, JCIT / DATE OF HEARING : 19 - 02 - 2016 / DATE OF PRONOUNCEMENT : 25 - 02 - 2016 / O R D E R PER N.R.S.GANESAN, JUDICIAL MEMBER THE ASSESSEE FILED THE PRESENT MISCELLANEOUS PE TITION ON THE GROUND THAT THERE IS AN ERROR IN THE ORDER OF T HIS TRIBUNAL DATED 24.7.2015. 2. SHRI N.V.BALAJI, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT THIS TRIBUNAL IN PARA 33 OF ITS ORDER HAS REMITTED BACK THE MATTER RAISED IN THE REVENUES APPEAL TO THE ASSESSING OFF ICER. IN RESPECT OF ASSESSEES APPEAL, AT PARA 24, THIS TRIBUNAL DISCUS SED THE ISSUE, MP NO.227/15 :- 2 -: HOWEVER, NO CLEAR FINDING WAS GIVEN BY THE TRIBUNAL IN ITS ORDER. ACCORDING TO THE LD. COUNSEL, THE ORDER OF THIS TRI BUNAL DOES NOT PROVIDE ANY CLARITY AS TO WHETHER THE MATTER WAS RE MITTED BACK TO THE DRP ONLY IN RESPECT OF REVENUES APPEAL OR THE ISSU ES RAISED BY THE ASSESSEE ALSO RESTORED TO THE FILE OF THE DRP. REF ERRING TO THE COMMUNICATION SAID TO BE RECEIVED FROM THE ASSESSIN G OFFICER, THE LD. COUNSEL SUBMITTED THAT THE ASSESSING OFFICER IS ALS O CONFUSED AND HE REFERRED THE MATTER ONLY IN RESPECT OF THE ISSUES R AISED IN REVENUES APPEAL I.T.A.NO. 1379/MDS/2014. THE LD. COUNSEL SU BMITTED THAT THE MATTER MAY BE CLARIFIED WHETHER THE TRIBUNAL HAS RE MITTED BACK ALL THE ISSUES IN THE REVENUES APPEAL AS WELL AS ASSESSEE S APPEAL OR ONLY THE ISSUES IN RESPECT OF THE REVENUES APPEAL. 3. WE HEARD SHRI P.RADHAKRISHNN, LD. DEPARTMENTAL REPRESENTATIVE ALSO. AFTER GOING THROUGH THE ORDER OF THIS TRIBUNAL AND THE MATERIAL AVAILABLE ON RECORD, THIS TRIBUNAL CAT EGORICALLY HELD THAT THE ORDERS OF THE LOWER AUTHORITIES ARE SET ASIDE A ND THE ENTIRE ISSUE IS REMITTED BACK TO THE ASSESSING OFFICER. IN FACT, T HE TRIBUNAL AS HELD AS FOLLOWS AT PARA 33: . ACCORDINGLY, THE ORDERS OF THE LOWER AUTHORITI ES ARE SET ASIDE AND THE ENTIRE ISSUE IS REMITTED BACK TO THE FILE O F THE ASSESSING OFFICER. THE ASSESSING OFFICER SHALL REFER THE MAT TER ONCE AGAIN TO THE DRP AND THE DRP SHALL EXAMINE THE COMPARABLES I N THE LIGHT OF RULE 10B(2) OF THE INCOME-TAX RULES AFTER GIVING A REASONABLE OPPORTUNITY TO THE ASSESSEE. MP NO.227/15 :- 3 -: IN VIEW OF THE ABOVE CLEAR FINDING OF THIS TRIBUNAL, IT IS OBVIOUS THAT ALL THE ISSUES RAISED BY THE ASSESSEE IN THE APPEAL FILED BY THE ASSESSEE AND ALL THE ISSUES RAISED BY THE R EVENUE IN THE APPEAL FILED BY THE REVENUE ARE REMITTED BACK TO THE FILE OF THE ASSESSING OFFICER WITH A DIRECTION TO REFER THE MATTER ONCE A GAIN TO THE DRP. SINCE THERE WAS A CONFUSION IN THE MINDS OF THE AS SESSEE AND THE ASSESSING OFFICER, WE CLARIFY THAT THE ENTIRE ISSUE RAISED BY THE ASSESSEE AND THE REVENUE IN THE ASSESSEES APPEAL AND REVENUES APPEAL RESPECTIVELY, IS REMITTED BACK TO THE FILE O F THE ASSESSING OFFICER. THE ASSESSING OFFICER SHALL REFER ALL THE ISSUES RAISED BY THE ASSESSEE AS WELL AS BY THE REVENUE TO THE DRP FOR R ECONSIDERATION AS DISCUSSED IN THE ORDER OF THIS TRIBUNAL DATED 24.7. 2015. 4. WITH THE ABOVE CLARIFICATION, THE MISCELLANEOUS PET ITION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH FEBRUARY, 2016, AT CHENNAI. SD/- SD/- ( . !' ) (A. MOHAN ALANKAMONY) # / ACCOUNTANT MEMBER ( . . . ) ) (N.R.S. GANESAN) / JUDICIAL MEMBER / CHENNAI / DATED: 25 TH FEBRUARY, 2016 RD MP NO.227/15 :- 4 -: !' / COPY TO: 1 . PETITIONER 4. # # $ / CIT 2. %#&' / RESPONDENT 5. ()*# +, / DR 3. # # $ (! *) / CIT(A) 6. )./ 0 / GF
