Appeal details
Counselvise Citation
[2017] 124 COUNSELVISE.COM (IT) 5671 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
21-06-2017
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
C
Assessment Year
2000-2001
Appeal Filed On
17-01-2017
Judgement Text
, , IN THE INCOME - TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , . , BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER & SHRI DUVVURU RL REDDY , JUDICIAL MEMBER M.P. NOS. 26 AND 27/MDS/2017 [IN I .T.A.NO. 2370 & 2414 /MDS/2014 ASSESSMENT YEAR :200 0 - 0 1 M/S. E.I.D. PARRY (INDIA) LTD., DARE HOUSE, 234 NSC BOSE ROAD, CHENNAI 600 001. [PAN: AAACE0702C] VS. THE ASSISTANT COMMISSIONER OF INCOME TAX , COMPANY CIRCLE II(1), CHENNAI. ( APPELLANT ) ( R ESPONDENT / ) ASSESSEE BY : SHRI PHILIP GEORGE, ADVOCATE DEPARTMENT BY : SHRI SHIVA SRINIVAS, JCIT / DATE OF HEARING : 24 . 03 .201 7 / DATE OF P RONOUNCEMENT : 21. 0 6 .201 7 / O R D E R PER DUVVURU RL REDDY , JUDICIAL MEMBER : BY MEANS OF PRESENT MISCELLANEOUS PETITIONS, THE ASSESSEE SEEK TO RECTIFY THE ORDER PA SSED BY THE TRIBUNAL IN I.T.A. NOS. 237 0 & 2414/MDS/2014 DATED 28.06.2016 RELEVANT TO THE ASSESSMENT YEAR 2000 - 01 ON THE GROUND THAT PRIMARILY THE PETITIONER SUBMITS THAT IN THE CAUSE TITLE OF THE ORDER, THE NAME OF THE PETITIONER/RESPONDENT IS MENTIONED A S M/S. E.I.D. PARRY (INDIA) LTD., [FORMERLY PARRY & CO. M.P . NO S . 2 6 & 27/MDS/2017 2 LTD.] . THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE PETITIONER IS NOT FORMERLY KNOWN AS M/S. PARRY & CO. LTD. AND M/S. PARRY & CO. LTD. HAD ONLY MERGED WITH THE PETITIONER VIDE ORDER OF T HE HON BLE HIGH COURT, MADRAS DATED 30.09.2003 SANCTIONING THE SCHEME OF AMALGAMATION IN C.P. NO. 260 OF 2003 AND C.P. NO. 306 OF 2003 FILED BY M/S. PARRY & CO. LTD. AND PETITIONER/RESPONDENT RESPECTIVELY. THEREFORE, THERE IS MISTAKE APPARENT FROM THE FACE OF THE RECORD AND PRAYED TO RECTIFY THE MISTAKE. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORDS. IT IS AN UNDISPUTED FACT THAT M/S. PARRY & CO. LTD. HAD ONLY MERGED WITH THE PETITIONER VIDE ORDER OF THE HON BLE HIGH COURT, MADRAS DATED 30.09.2003 SANCTIONING THE SCHEME OF AMALGAMATION IN C.P. NO. 260 OF 2003 AND C.P. NO. 306 OF 2003 FILED BY M/S. PARRY & CO. LTD. AND PETITIONER/RESPONDENT RESPECTIVELY. HOWEVER, IN THE APPEAL FILED BY THE REVENUE IN I.T.A. NO. 2370/MDS/2014, ON PERUSAL OF THE RECORDS, WE FIND THAT WHAT RESPONDENT/ ASSESSEE S TILE MENTIONED IN THE CAUSE TILE IN FORM NO. 36 BY THE DEPARTMENT WAS VERY MUCH APPEARING IN THE NOTICE OF HEARING SERVED ON THE ASSESSEE BY THE TRIBUNAL AS WELL AS IN THE ORDER OF THE TRIBUNAL. THE APP EAL/CROSS APPEALS WERE HEARD SINCE 29.12.2014 TO 31.03.2016 AND THE ASSESSEE HAD AMPLE TIME TO FILE AN M.P . NO S . 2 6 & 27/MDS/2017 3 APPLICATION FOR RECTIFYING THE ABOVE MISTAKE CREPT IN THE RECORDS OF THE DEPARTMENT/TRIBUNAL. HOWEVER, THE ASSESSEE/PETITIONER HAS FAILED TO DO SO . OVER AND ABOVE, EVEN THOUGH FORM 35 FILED BY THE ASSESSEE BEFORE THE FIRST APPELLATE AUTHORITY WAS NOT AVAILABLE ON THE RECORDS OF THE TRIBUNAL AND, MOREOVER IN THE APPELLATE ORDER ALSO, THE NAME OF THE ASSESSEE WAS MENTIONED AS UNDER: M/S. E.I.D. PARRY (INDIA) LTD., [FORMERLY PARRY & CO. LTD.] DARE HOUSE, 234 NSC BOSE ROAD, CHENNAI 600 001. [PAN: AAACE0702C] UNDER THE ABOVE FACTS AND CIRCUMSTANCES, WE FIND NO MISTAKE APPARENT ON RECORD AND ACCORDINGLY, THE GROUND RAISED IN THE MISCELLANEOUS PETITION IS DISMISSE D. 3. HOWEVER, O N PERUSAL OF THE RECORDS, DUE TO INADVERTENT MISTAKE, THE NAME OF THE ASSESSEE IN THE APPEAL FILED BY THE ASSESSEE IN I.T.A. NO. 2414/MDS/2014 WAS INADVERTENTLY MENTIONED IN THE CAUSE TI T LE OF THE CONSOLIDATED ORDER OF THE TRIBUNAL, WHIC H SHALL, FOR ALL PURPOSES, READ AS UNDER: M/S. E.I.D. PARRY (INDIA) LTD., DARE HOUSE, 234 NSC BOSE ROAD, CHENNAI 600 001. [PAN: AAACE0702C] 4. THE NEXT GROUND RAISED IN THE MP NO. 26/MDS/2017 IS WITH REGARD TO MISTAKE APPARENT FROM THE FACE OF THE RECORD BY DECIDING THE ISSUES IN M.P . NO S . 2 6 & 27/MDS/2017 4 RESPECT OF DELETION OF CONTRIBUTION TO BENEVOLENT SCHEME & CONTRIBUTION TO SOCIAL SECURITY FUND IN FAVOUR OF THE REVENUE BY FOLLOWING THE DECISION OF THE COORDINATE BENCHES OF THE TRIBUNAL, WHERE SUCH GROUND WAS NOT AT ALL RAISED IN THAT APPEAL OR ANY DECISION HAS BEEN GIVEN. 5. THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT WHILE DECIDING THE ISSUES IN APPEAL WITH REGARD DELETION OF CONTRIBUTION TO BENEVOLENT SCHEME & CONTRIBUTION TO SOCIAL SECURITY FUND, WHILE DECIDING TH E APPEAL OF THE REVENUE, THE TRIBUNAL HAS FOLLOWED THE DECISION IN I.T.A. NO. 705 & 706/MDS/2010 VIDE ORDER DATED 02.08.2011 RELEVANT TO THE ASSESSMENT YEARS 2004 - 05 AND 2006 - 07, WHEREIN THE DISPUTED ISSUE IS WITH REGARD TO DISALLOWANCE OF CONTRIBUTION TO EMPLOYEES RECREATION & SPORTS CLUB EXPENSES, WHEREAS, IN THE PRESENT CASE, THE GROUNDS RAISED IN THE APPEAL ARE NOT THE SUBJECT MATTER OF APPEAL BEFORE THE TRIBUNAL AND PRAYED THAT THE APPEAL MAY BE RECALLED FOR LIMITED PURPOSE TO PASS APPROPRIATE ORDERS B Y AFFORDING AN OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ON THE OTHER HAND, THE LD. DR DID NOT OBJECT TO THE SUBMISSIONS OF THE LD. COUNSEL. 6. WE HAVE HEARD BOTH SIDES, PERUSED THE ORDERS OF THE TRIBUNAL AND FIND THAT AGAINST THE REVENUE S APPEALS IN I.T.A. NO. 705 & 706/MDS/2010 FOR THE ASSESSMENT YEARS 2004 - 05 AND 2006 - 07 IN ASSESSEE S OWN CASE, THE TRIBUNAL HAS ADJUDICATED THE ISSUE WITH REGARD TO DISALLOWANCE OF CONTRIBUTION TO EMPLOYEES RECREATION & SPORTS CLUB EXPENSES AND ADMITTEDLY, M.P . NO S . 2 6 & 27/MDS/2017 5 THE ISSUES WITH REGARD TO CONTRIBUTION TO BENEVOLENT SCHEME & CONTRIBUTION TO SOCIAL SECURITY FUND ARE NOT RAISED OR ADJUDICATED BY THE TRIBUNAL. WE FIND THAT, BY OVERSIGHT, THE TRIBUNAL HAS CONCLUDED THE ISSUES BY FOLLOWING EARLIER ORDER, WHICH IS MISTAKE APPARENT ON RECORD. IN VIEW OF THE ABOVE AND CONSIDERING THE PLEA OF THE LD. COUNSEL FOR THE ASSESSEE TO GIVE AN OPPORTUNITY OF BEING HEARD, WE RECALL THE TRIBUNAL S ORDER FOR LIMITED PURPOSE AND DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARING. 7. IN THE RESU LT, THE M.P. FILED BY THE ASSESSEE IN M.P. NO. 26/MDS/2017 IS PARTLY ALLOWED FOR STATISTICAL PURPOSES AND M.P. NO. 27/MDS/2017 IS DISMISSED. ORDER PRONOUNCED ON THE 21 ST JUNE, 201 7 AT CHENNAI. SD/ - SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER ( DUVVURU RL REDDY ) JUDICIAL MEMBER CHENNAI, DATED, THE 21 .0 6 .201 7 VM/ - / COPY TO: 1. / APPELLANT , 2. / RESPONDENT , 3. ( ) / CIT(A) , 4. / CIT , 5. / DR & 6. / GF.
