M/s Jindal Aluminium Ltd., Bangalore V. DCIT, Bangalore

MA 288/BANG/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6062 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 17-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDAR REBELLY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER [MP NO.288/BANG/2017 (IN ITA NO. 919/BANG/2014)] ASSESSMENT YEAR : 2005-06 M/S. JINDAL ALUMINIUM LTD., JINDAL NAGAR, TUMKUR ROAD, BENGALURU 560 073. PAN : AAACJ 4324 M VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(5), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SMT. SHEETAL, ADVOCATE REVENUE BY : SHRI. NARENDAR REBELLY, ADDL. CIT DATE OF HEARING : 22.12.2017 DATE OF PRONOUNCEMENT : 05.01.2018 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 28.09.2017 IN ITA NO.91 9/BANG/2014 WITH THE SUBMISSION THAT THE ASSESSEE HAS RAISED THE GROUNDS OF APPEAL ON THE VALIDITY OF THE REOPENING OF THE ASSESSMENT AND ALSO ON MERIT. WHILE ADJUDICATING THE GROUNDS, THE TRIBUNAL HAS CONFIRMED THE REOPENING O F THE ASSESSMENT BUT DID NOT ADJUDICATE THE ISSUES RAISED ON MERIT. THE TRIBUNA L HOWEVER STATED IN PARA NO.11 THAT NO GROUNDS OF APPEAL WERE RAISED ON ADDITIONS CONFIRMED BY CIT(A), WHEREAS THE ASSESSEE HAS RAISED GROUND NOS. 9 AND 1 0 ON MERIT ASSAILING THE ADDITIONS MADE BY THE CIT(A). SINCE THE TRIBUNAL H AS NOT ADJUDICATED THE MP NO.288/BANG/2017 (IN ITA NO. 919/BANG/2014) PAGE 2 OF 3 GROUNDS ON MERIT, THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE GROUNDS RAISED ON MERIT BE DISPOSED OF. THE LEARNED DR DID NOT DISPUTE THESE FACTUAL ASPECT S. 2. HAVING CAREFULLY EXAMINED THE MISCELLANEOUS APPL ICATION VIS--VIS THE ORDER OF THE TRIBUNAL, WE FIND THAT THE ASSESSEE HA S RAISED 12 GROUNDS OF APPEAL OUT OF WHICH 8 GROUNDS RELATE TO THE REOPENING OF T HE ASSESSMENT. GROUND NOS. 9 AND 10 RELATE TO THE ADDITIONS MADE ON MERIT. WHIL E ADJUDICATING THE ISSUES, THE GROUNDS RAISED ON MERIT ESCAPED THE ATTENTION OF TH E TRIBUNAL AND TRIBUNAL HAS OBSERVED IN PARA 11 THAT NO GROUNDS ON MERIT WERE R AISED WHEREAS THE ASSESSEE HAS RAISED THE GROUNDS ON MERIT. THEREFORE AN ERRO R HAS CREPT IN THE ORDER OF THE TRIBUNAL. WE ACCORDINGLY DIRECT THE REGISTRY TO LI ST THIS APPEAL FOR HEARING ON GROUND NOS. 9 AND 10 RELATING TO MERITS OF THE ADDI TIONS. ACCORDINGLY, REGISTRY IS DIRECTED TO LIST THIS APPEAL FOR HEARING ON GROU ND NOS. 9 AND 10 ON 22.02.2018. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED IN THE OPEN COURT, NO FRESH NOTICE WILL BE ISSUED TO THE PARTY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 05 TH JANUARY, 2018. SD/- SD/- BANGALORE. DATED: 05 TH JANUARY, 2018. /NS/* (JASON P BOAZ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER MP NO.288/BANG/2017 (IN ITA NO. 919/BANG/2014) PAGE 3 OF 3 COPY TO: 1. APPELLANTS 2. RESPONDENT 3. DR 4. CIT 5. GUARD FILE BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE.