ACIT, Circle-1(2), Hyderabad V. Divya Shakti Granites Ltd., Hyderabad

MA 42/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2059 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 10-02-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P SOMASEKHAR REDDY
• Assessee Lawyers: I RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLN. NO.42/HYD/2014 (IN ITA NO.367/HYD/12) : ASSESSMENT YEAR 2008 - 09 ASSTT, COMMISSIONER OF INCOME - TAX CIRCLE 1(2), HYDERABAD V/S. M/S. DIVYA SHAKTI GRANITES LTD., HYDERABAD ( PAN - AABCD 0680 K) (APPLICANT) (RESPONDENT) APPLICANT BY : S HRI P.SOMA SEKHAR REDDY DR RESPONDENT BY : SHRI I.RAMA RAO DATE OF HEARING 27 .0 6 .2014 DATE OF PRONOUNCEMENT 27.06.2014 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY THIS MISCELLANEOUS APPLICATION, REVENUE SEEKS RECTIFICATION/RECALL OF THE ORDER OF THIS TRIBUNAL DATED 13.12.2013 IN ITA NO.367/HYD/2012 FOR THE ASSESSMENT YEARS 2008 - 09 ON THE GROUND THAT CERTAIN MISTAKES APPARENT FROM RECORD HAVE CREPT INTO THE SAME. 2. REITERATING THE AVERMENTS MADE IN THIS APPLICATION, LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THOUGH THE REVENUE HAS RAISED AS MANY AS EIGHT GROUNDS IN ITS APPEAL ITA NO.367/HYD/2012, THE TRIBUNAL, HAS DISCUSSED AND DECIDED ONLY IN REL A TION TO GROUNDS AND 2 REL A TING TO GRANTING OF RELIEF UN D ER S.10B TO THE ASSESSEE, AND HAS OMITTED TO DISCUSS/DECIDE ON ANY OF THE OTHER GROUNDS, THOUGH ULTIMATELY THE APPEAL O F THE REVENUE WAS DECLARED AS ALLOWED. AS SUCH, IT WAS SUBMITTED THAT THERE WAS A M ISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRIBUNAL DATED 13.12.2013, WHICH NEEDS RECTIFICATION/RECALL. MA NO. 42 /HYD/2014 (IN ITA NO .3 67 /HYD/201 2) M/S. DIVYA SHAKTI GRANITES LTD., HYDERABAD 2 3 . WE HEARD BOTH SIDES IN THE LIGHT OF THE AVERMENTS MADE IN THE PRESENT APPLICATION AND THE ORDER OF THIS TRIBUNAL DATED 13 . 12 .201 3 IN ITA NO. 367 /HYD/2012 OF THE REVENUE . REVENUE, AS STATED IN THE PRESENT APPLICATION, HAS INDEED RAISED AS MANY AS EIGHT EFFECTIVE GROUNDS IN ITS APPEAL. OUT OF THEM, WHILE GROUNDS NO.1 AND 2 RELATE TO THE SUBSTANTIAL QUESTION WITH REGARD TO ASSESSEE S CLAIM FOR RELIEF UNDER S.10B OF THE ACT AND CONTESTS THE DECISION OF THE CIT(A) IN GRANTING THE SAME, THE OTHER GROUNDS FROM GROUND NO.3 TO 8 MAKE ALTERNATIVE PLEAS. THE TRIBUNAL, IN ITS ORDER DATED 13.12.2013 HAS DECIDED THE MAIN GROUNDS, VIZ. GROUNDS NO.1 AND 2 IN FAVOUR OF THE REVENUE, AND HAVING DONE SO, HAS NOT DEALT WITH THE OTHER GROUNDS OF THE REVENUE, AND ULTIMATELY DECLARED THE APPEAL OF THE REVENUE, AS HAVING BEEN ALLOWED. IT IS THE CONTENTION OF THE REVENUE IN THE PRESENT APPLICATION THAT TH ERE IS NO DISCUSSION WHATSOEVER WITH REGARD TO OTHER GROUNDS OF THE REVENUE, AND NON - CONSIDERATION OF THESE GROUNDS FROM 3 TO 8, AND DECLARING , IN THE LAST PARA, THE REVENUES APPEAL AS ALLOWED , IS A MISTAKE APPARENT FROM RECORD. STRICTLY SPEAKING, HAV ING ALLOWED THE MAIN GROUNDS, VIZ. GROUNDS NO.1 AND 2, CONSIDERATION OF OTHER GROUNDS FROM 3 TO 8 IS ONLY AN ACADEMIC EXERCISE, SINCE THE SAME HAVE BECOME REDUNDANT , AND HENCE NON - CONSIDERATION OF THE SAME CANNOT CONSTITUTE A MISTAKE, WARRANTING RECTIFICAT ION OF THE ORDER. HOWEVER, CONSIDERING THE AVERMENTS OF THE REVENUE, AND TO MAKE THE ORDER DATED 11.12.2013 COMPLETE, WE ADD THE FOLLOWING PARA, AS A PENULTIMATE ONE, NUMBERED AS PARA - 32 - 32. HAVING THUS ALLOWED THE MAIN GROUNDS OF THE REVENUE IN THIS APPEAL, BEING GROUNDS NO.1 AND 2, REST OF THE GROUNDS HAVE BECOME REDUNDANT, AND AS SUCH WE ARE NOT INCLINED TO GO INTO THE SAME. MA NO. 42 /HYD/2014 (IN ITA NO .3 67 /HYD/201 2) M/S. DIVYA SHAKTI GRANITES LTD., HYDERABAD 3 CONSEQUENTLY, THE CONCLUDING PARA IS RENUMBERED AS PARA 33, AND SHOULD BE READ AS FOLLOWS - 33. IN THE RESULT, APPEAL OF THE REVENUE IS ALLOWED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION ON 27.06.2014 SD/ - SD/ - ( B.RAMAKOTAIAH ) (ASHA VIJAYARAGH AVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 27TH JUNE, 2014 COPY FORWARDED TO: 1. M/S. DIVYA SHAKTI GRANITES LTD., D. NO.7 - 1 - 58, DIVYASHAKTI COMPLEX, AMEERPET, HYDERABAD 2 . A SST . COMMISSIONER OF INCOME - TAX , CIRCLE 1(2), HYD ERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) II HYDERABAD 4. COMMISSIONER OF INCOME - TAX I, HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S