The DCIT 1(1), Indore V. M/s Flexituff International Ltd., Indore

MA 31/Ind/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9953 (ITAT-INDORE)
• Duration Of Justice: 8 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2021
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-02-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 19-10-2020
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HONBLE RAJPAL YADAV, VICE PRESIDENT AND HONBLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING MA NO.31/IND/2020 (ARISING OUT OF CO NO.38/IND/2019) ASSESSMENT YEAR 2009-10 M/S. FLEXITUFF INTERNATIONAL LTD, : APPEL LANT INDORE PAN : AAACN5986H V/S DCIT-1(1), INDORE : RESPONDENT MA NO.32-34/IND/2020 (ARISING OUT OF CO NOS.39 TO 41/IND/2019) ASSESSMENT YEAR 2008-09 TO 2010-11 M/S. KALANI INDUSTRIES LTD. : APPELLANT INDORE PAN : AAACK7074P V/S DCIT-3(1), INDORE : RESPONDENT FLEXITUFF INTERNATIONAL LTD. & KALANI INDUSTRIES LT D. MA NOS. 31 TO 34/IND/2020, 2 APPELLANT BY S/ SHRI SUMIT NEMA, SR. ADV. WITH GAGAN TIWARI, REVENUE BY SHRI HARSHIT BARI, SR.DR DATE OF HEARING 0 9 .0 7 .2021 DATE OF PRONOUNCEMENT 0 9 . 0 7 . 202 1 O R D E R PER MANISH BORAD, A.M THESE MISC. APPLICATIONS BY ASSESSEE(S) ARE FILED SEEKING FOR RECALLING OF THE ORDER OF THE TRIBUNAL DAT ED 13.03.2020 PASSED IN CO NOS. 38 TO 41/IND/2019 (ARIS ING OUT OF ITA NO.448/IND/2018 & ITANO.451 TO 453/IND/2018) PERTAINING TO ASSESSMENT YEARS 2008-09 T O 210-11. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT WHILE DECIDING THE AFORESAID APPEALS AND CROSS OBJECTIONS, THE TRIBUNAL DID NOT DECIDE THE LEGAL GROUNDS RAISED IN TH E AFORESAID COS WHICH IS A MISTAKE APPARENT ON RECORD. THE SAME REQUIRES TO BE DECIDED. FLEXITUFF INTERNATIONAL LTD. & KALANI INDUSTRIES LT D. MA NOS. 31 TO 34/IND/2020, 3 3. PER CONTRA LD. DR OPPOSED THESE SUBMISSIONS AND SUBMITTED THAT THE SUBMISSIONS OF THE ASSESSEE ARE BEY OND THE SCOPE OF SECTION 254 OF THE ACT. HE SUBMITTED T HAT THERE IS NO MISTAKE APPARENT FROM RECORDS. HOWEVER, LD. DR COULD NOT CONTROVERT THE SUBMISSION OF THE LD. COUN SEL FOR THE ASSESSEE THAT THE TRIBUNAL DID NOT DECIDE THE LEGAL GROUNDS RAISED IN THE AFORESAID CROSS OBJECTIONS. 4. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORDS AND GONE THROUGH THE ORDER S OF THE AUTHORITIES BELOW. HAVING GONE THROUGH THE RIV AL SUBMISSIONS IN THE LIGHT OF THE AFORESAID ORDER, WE F IND THAT THE LEGAL ISSUES RAISED IN THE AFORESAID CROSS OBJECTIO NS HAVE NOT BEEN ADDRESSED IN THE ORDER, SOUGHT TO BE RECTIFIED, WHICH IS A MISTAKE APPARENT FROM RECORDS. THEREFORE, WE RECALL OUR ORDER DATED 13.03.2020 TO TH E LIMITED EXTENT OF DECIDING LEGAL GROUNDS RAISED IN TH E AFORESAID CROSS OBJECTIONS. REGISTRY IS DIRECTED TO F IX THE FLEXITUFF INTERNATIONAL LTD. & KALANI INDUSTRIES LT D. MA NOS. 31 TO 34/IND/2020, 4 COS NOS. 38 TO 41/IND/2019 FOR HEARING ON 03.08.2021 . SINCE DATE OF HEARING IS COMMUNICATED TO THE PARTIES DURING THE COURSE OF HEARING, NO FRESH NOTICE NEEDS TO BE ISSUED. 5. IN THE RESULT, MISC. APPLICATIONS FILED BY THE AS SESSEE ARE ALLOWED AS PER TERMS INDICATED HEREINABOVE. THE ORDER PRONOUNCED AS PER RULE 34 OF ITAT RULES, 1963 ON 09.07.2021. SD/- SD/- (RAJPAL YADAV) (MANISH BORAD) VICE PRESIDENT ACCOUN TANT MEMBER / DATED : 09.07. 2021 PATEL/PS COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE. BY ORDER, ASSTT.REGISTRAR, I.T.A.T., INDORE