KANCHANJUNGA INPEX PVT. LTD., V. ITO WD. 9(2),

MA 286/MUM/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3805 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 30-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T T JACOB

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI V.DURGA RAO, JM M.A.NO.286/MUM/2010 (ARISING OUT OF ITA NO.4832/MUM/2008 : ASST.YEAR 20 04-2005) M/S.KANCHANJUNGA IMPEX PVT.LTD. 113-114 UDYOG BHAVAN SHARMA INDUSTRIAL ESTATE, GOREGAON (E) MUMBAI 400 063. PA NO.AAACK4208P. VS. THE INCOME TAX OFFICER WARD 9(2)(2) MUMBAI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI ASHWIN CHHAG RESPONDENT BY : SHRI T.T.JACOB O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE REVENUE PRAYING FOR THE RECTIFICA TION OF THE ORDER OF THE TRIBUNAL DATED 16.12.2009 IN ITA NO.4832/MUM/2008. THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT THE TRIBUNAL HAS DISPOS ED OFF THE APPEAL EX PARTE QUA THE ASSESSEE DESPITE ADJOURNMENT APPLICATION. HE CO NTENDED THAT THE ASSESSEE WAS ABOUT TO RAISE AN ADDITIONAL GROUND OF APPEAL CHALL ENGING THE VERY JURISDICTION OF THE ASSESSING OFFICER TO MAKE ASSESSMENT. ON A PERT INENT QUERY, THE LEARNED A.R. ADMITTED THAT NO SUCH ADDITIONAL GROUND WAS RAISED TILL THE DISPOSAL OF THE APPEAL. IN THE OPPOSITION, THE LEARNED DEPARTMENTAL REPRESENTA TIVE CONTENDED THAT THERE WAS NO MISTAKE IN THE ORDER REQUIRING ANY RECTIFICATION . 2. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE RELEVANT MATERIAL ON RECORD WE FIND THAT THE ONLY ISSUE RAISED IN THIS A PPEAL, THROUGH VARIOUS GROUNDS, WAS ABOUT THE COMPUTATION OF DEDUCTION U/S.80HHC VI S--VIS DEPB. THE MATTER HAS BEEN RESTORED TO THE FILE OF A.O. FOR DECIDING IT IN CONFORMITY WITH THE SPECIAL BENCH ORDER IN THE CASE OF M/S.TOPMAN EXPORTS VS. ITO [(2009) 318 ITR (AT) 87 MA NO.286/MUM/2010 M/S.KANCHANJUNGA IMPEX PRIVATE LIMITED. 2 (MUMBAI) (SB)] . INSOFAR AS THE PRESENT MISCELLANEOUS APPLICATION IS CONCERNED BY WHICH THE ASSESSEE IS AGITATING THAT ITS ADDITIONAL GROUND CHALLENGING THE JURISDICTION OF THE ASSESSING OFFICER WAS TO BE RAI SED, WE DO NOT FIND ANY MERIT IN THE SAME AS A COURSE OPEN IN THE RECTIFICATION PROC EEDINGS FOR THE REASON THAT THE TRIBUNAL IS BOUND TO DISPOSE OFF THE GROUND(S) WHIC H HAVE BEEN TAKEN UP BEFORE IT EITHER IN FORM NO. 36 OR ADDITIONAL GROUNDS RAISED THEREAFTER NOT LATER THAN THE CONCLUSION OF HEARING. SINCE NO SUCH GROUND CHALLE NGING THE JURISDICTION WAS RAISED BY THE ASSESSEE IN THE APPEAL MEMO OR AS ADD ITIONAL GROUND, WE FIND THAT IT IS TOO LATE IN THE DAY TO SEEK RECTIFICATION OF THE IM PUGNED ORDER. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED ON THIS 18 TH DAY OF JUNE, 2010. SD/- SD/- (V.DURGA RAO) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 18 TH JUNE, 2010. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - IX, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.