DCIT, CHENNAI V. Socomec Innovative Power Solutions Private Limited, CHENNAI

MA 243/CHNY/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8242 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 10-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SAGADEVAN
• Assessee Lawyers: DAR
• Keywords: Rectification of order

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: CHENNAI , ! , ! & BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO. 243 / CHNY /201 8 (IN ITA NO.848/CHNY/2017) /ASSESSMENT YEAR: 2012-13 THE ASST. COMMISSIONER OF - INCOME TAX (OSD), CORPORATE CIRCLE-6, CHENNAI. VS. M/S.SOCOMEC INNOVATIVE POWER- SOLUTIONS PVT. LTD., THIRU-VI-KA INDUSTRIAL ESTATE, GUINDY, CHENNAI-32. [PAN: AAKCS 3579 H] ( ( /APPELLANT) ( )*( /RESPONDENT) DEPARTMENT BY : MR.B.SAGADEVAN, DCIT )*( + /RESPONDENT BY : MR.DARPAN KIRPALANI, CA + /DATE OF HEARING : 05.04.2019 + /DATE OF PRONOUNCEMENT : 05.04.2019 / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER : THIS IS A MISCELLANEOUS PETITION FILED BY THE REVE NUE AGAINST THE ORDER OF THE TRIBUNAL IN ITA NO.848/CHNY/2017 FOR T HE AY 2012-13 DATED 04.06.2018. 2. SHRI B.SAGADEVAN, DCIT, REPRESENTED ON BEHALF OF THE REVENUE AND SHRI DARPAN KIRPALANI, CA, REPRESENTED ON BEHALF OF THE ASSESSEE. MP NO.243/CHNY/2018 (IN ITA NO.848/CHNY/2017) :- 2 -: 3. IT IS SUBMITTED BY THE LD.DR THAT THE TRIBUNAL I N PAGE NO.3 OF ITS ORDER HAS TAKEN INTO CONSIDERATION THE FACT THAT TH E TURNOVER FILTER APPLIED BY THE TPO IS THE SALES ABOVE RS.1 CR. AND LESS TH AN RS.200 CRS.. IT WAS A SUBMISSION THAT THE TPO HAD, IN FACT, PASSED A RE CTIFICATION ORDER DATED 30.06.2017, WHEREIN, THE TYPOGRAPHICAL ERROR HAD BE EN RECTIFIED TO SAY SALES ABOVE RS.1 CR. ONLY. THE RECTIFICATION ORD ER HAD NOT BEEN BROUGHT TO THE ATTENTION OF THE TRIBUNAL THOUGH IT WAS KNOW N TO THE ASSESSEE. IT WAS ALSO NOT BROUGHT TO THE NOTICE BY THE LD.DR. I T WAS A SUBMISSION THAT THE ORDER OF THE TRIBUNAL BEING BASED ON THIS PARTI CULAR FINDING WOULD NEED TO BE RE-ADJUDICATED IN SO FAR AS THE VERY FOUNDATI ON HAS CHANGED. 4. IN REPLY, THE LD.AR SUBMITTED THAT WHETHER THE T URNOVER FILTER IS APPLIED AT SALES ABOVE RS.1 CR. AND LESS THAN RS.2 00 CRS. IT IS AT SALES ABOVE RS.1 CR. ONLY, THE SAME WOULD NOT MAKE ANY D IFFERENCE TO THE FINDINGS. IT WAS A FURTHER SUBMISSION THAT THE ORD ER U/S.154 HAS BEEN PASSED BY THE TPO AFTER THE ORDER OF THE DRP AND TH AT WAS NOT PERMISSIBLE. IT WAS A SUBMISSION THAT THE RECTIFIC ATION ORDER U/S.154 HAS BEEN PASSED AFTER THE ASSESSMENT ORDER. CONSEQUENT LY, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS LIAB LE TO BE DISMISSED. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. 6. ADMITTEDLY, THE RECTIFICATION ORDER HAS BEEN PAS SED BY THE TPO MENTIONING THE TURNOVER FILTER AS SALES ABOVE RS.1 CR. ONLY. WHETHER THIS CHANGE WOULD AFFECT THE FINDINGS OF THE TRIBUNAL CA N BE DECIDED ONLY ON MP NO.243/CHNY/2018 (IN ITA NO.848/CHNY/2017) :- 3 -: HEARING OF THE APPEAL IN DETAIL. THE FACT THAT THE SAID RECTIFICATION ORDER PASSED BY THE TPO WAS AVAILABLE WITH THE ASSESSEE A ND IT WAS NOT BROUGHT TO THE ATTENTION OF THE TRIBUNAL WHEN THE ORIGINAL HEARING TOOK PLACE, MAKE THE ORDER OF THE TRIBUNAL ERRONEOUS IN SO FAR AS THE ORDER HAS BEEN PASSED BASED ON THE ERRONEOUS FACTS. THIS BEING SO , THE ORDER OF THE TRIBUNAL IN ITA NO.848/CHNY/2017 DATED 04.06.2018 S TANDS RECALLED AND THE APPEAL STANDS RESTORED TO THE RECORDS OF THE TR IBUNAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL OF THE REVENUE IN THE R EGULAR COURSE FOR HEARING. 7. IN THE RESULT, THE MISCELLANEOUS PETITIONS FILE D BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 5 TH DAY OF APRIL, 2019 IN CHENNAI. SD/- SD/- ( ) ( S. JAYARAMAN ) ! /ACCOUNTANT MEMBER ( ) (GEORGE MATHAN) ! /JUDICIAL MEMBER /CHENNAI, 2 /DATED: 5 TH APRIL, 2019. TLN + )34 54 /COPY TO: 1. ( /APPELLANT 4. 6 /CIT 2. )*( /RESPONDENT 5. 4 ) /DR 3. 6 ( ) /CIT(A) 6. /GF