The DCIT, Circle-1, JUNAGADH V. M/s. Raunaq Ice & Cold Storage, Mangrol

MA 5/RJT/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1021 (ITAT-RAJKOT)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 26-07-2013
• Assessment Year: misc
• Appeal Filed On: 06-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K SINGH SR DR
• Assessee Lawyers: R B SHAH
• Keywords: Rectification of order; Opportunity of being heard
• Section: 80HHC

Judgement Text

N , IN THE INCOME TAX APPELLATE TRIBULAL; RAJKOT BENCH, RAJKOT. B . . CL D B . . BD D BEFORE SHRI T. K. SHARMA JM AND SHRI D. K. SRIVASTAVA AM M. A . NO. 05 /RJT/2013 (ARISEN OUT OF THE ORDER IN ITA NO S . 561 & 562 /RJT/201 2 ) R R / ASSESSMENT YEAR : 200 1 - 02 & 2002 - 0 3 THE DCIT, CIRCLE - 1, JUNAGADH ( / APPELLANT) M/S. RAUNAQ ICE & COLD STORAGE, BARA ROAD, MANGROL PAN : AACFR 4749 R 0 / RESPONDENT H S / REVENUE BY SHRI M K SINGH, DR RES / ASSESSEE BY SHRI R B SHAH, ADVOCATE S / DATE OF HEARING 26 . 0 7 . 2013 S / DATE OF PRONOUNCEMENT 01 . 0 8 . 2013 / ORDER . . , C L D / T. K. SHARMA, J. M. : THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE, WHICH READS AS UNDER: - THE DEPARTMENT HAS FILED A SECOND APPEAL BEFORE THE HON. ITAT, AGAINST THE DECISION OF LD. CIT(A) - IV, DATED 26.07.2012, IN APPEAL NO.CIT(A) - IV/0216/11 - 12, FOR THE A.Y. 2002 - 03, IN THE CASE OF ABOVE NAMED ASSESSEE. THE SAID APPEAL WAS DECIDED BY THE HON. ITAT BY ALLOWING THE APPEAL OF THE REVENUE. WHILE ALLOWING THE APPEAL OF HON. ITAT VIDE ORDER DTD. 14.12.2012 HAS NOT DISCUSSED THE ISSUE FOR A.Y. 2002 - 03 REGARDING DELETION OF ADDITION BY C.I.T.(A) OF RS.17,58,060/ - ON ACCOUNT OF DEDUCTION U/S 80HHC AGAINST WHICH THE REVENUE PREFERRED APPEAL BEFORE HON. I.T.A.T. 2. AT THE TIME OF HEARING THIS MISCELLANEOUS APPLICATION, ON BEHALF OF REVENUE S HRI M K SINGH, DR APPEARED AND POINTED OUT THAT TRIBUNAL IN ITS COMBINED ORDER FOR BOTH THE ASSESSMENT YEARS ( I.E. AYS 2001 - 02 & 2002 - 03) HAS DISCUSSED THE FACTS RELATING TO ASSESSMENT YEAR 2001 - 02, THEREFORE THE TRIBUNAL MAY PASS NECESSARY RECTIFICATION ORDER. 3. AS AGAINST THIS, THE LD COUNSEL OF THE ASSESSEE OBJECTED TO THE PRAYER OF LD DEPARTMENTAL REPRESENTATIVE. HE SUBMITTED THAT IN PARAGRAPH NO.2, THE TRIBUNAL MA 05 - RJT - 2013 - RAUNAQ ICE AND COLD STORAGE 2 HAS MENTIONED THAT THEY ARE DECIDING THE APPEAL FOR BOTH THE ASSESSMENT YEARS AND FROM T HE PERUSAL OF PARAGRAPH NO.5 ON PAGE NO.5 OF THE ORDER OF THE TRIBUNAL, IT IS CLEAR THAT THEY HAVE DIRECTED THE ASSESSING OFFICER TO VERIFY THE COMPUTATION OF DEDUCTION U/S 80HHC FOR BOTH THE ASSESSMENT YEARS AND RECTIFY THE SAME AFTER ALLOWING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE ; THEREFORE THERE IS NO MISTAKE APPARENT FROM THE RECORD WITHIN THE MEANING OF SECTION 254(2) OF THE INCOME - TAX ACT, 1961. 4. AFTER HEARING BOTH THE SIDES, WE HAVE CAREFULLY GONE THROUGH THE CONTENTS OF MISCELLANEOUS APPLIC ATION AS WELL AS THE DECISION CONTAINED IN PARAGRAPH NO. 5 ON PAGE NO.5 OF THE ORDER OF THE TRIBUNAL. IT IS TRUE THAT IN THIS PARAGRAPH, THOUGH DIRECTION HAS BEEN GIVEN FOR BOTH THE ASSESSMENT YEARS, BUT FIGURE OF ASSESSMENT YEAR 2002 - 03 HAS NOT MENTIONED. WE THEREFORE SUBSTITUTE THE PARAGRAPH NO S .5 AND 6 ON PAGE NO.5 OF THE ORDER WITH THE FOLLOWINGS: - 5. KEEPING IN VIEW THE RIVAL SUBMISSION, WE REMAND THE ISSUE REGARDING COMPUTATION OF DEDUCTION U/S 80HHC TO THE FILE OF AO ONLY FOR THE LIMITED PURPOS E THAT HE WILL VERIFY WHETHER THE COMPUTATION OF DEDUCTION U/S 80HHC AS WORKED OUT BY LD CIT(A) IN PARA - 5 OF THE IMPUGNED ORDER FOR THE ASSESSMENT YEAR 2001 - 02 AT RS.30,60,996/ - AND IN PARA - 5 OF THE IMPUGNED ORDER FOR THE ASSESSMENT YEAR 2002 - 03 AT RS.17,5 8,060/ - WITH THE LAW LAID DOWN BY THE HONBLE SUPREME COURT IN THE CASE OF M/S. TOPMAN EXPORT (SUPRA). IN CASE THERE IS SOME MISTAKE, AO WILL RECTIFY THE SAME AFTER ALLOWING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE IN RESPECT OF BOTH THE ASSESSMENT YEARS . 6. IN THE RESULT, FOR STATISTICAL PURPOSES, BOTH THE APPEALS OF THE REVENUE ARE ALLOWED. 5. IN THE RESULT, F OR STATISTICAL PURPOSES, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS TREATED AS ALLOWED. THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED HEREINABOVE. SD/ - SD/ - ( . . ZH D. K. SRIVASTAVA ) ( . . R / T. K. SHARMA) / ACCOUNTANT MEMBER H / JUDICIAL MEMBER / ORDER DATE 01 . 0 8 . 2013. /RAJKOT * BT MA 05 - RJT - 2013 - RAUNAQ ICE AND COLD STORAGE 3 T ZLJO O / COPY OF ORDER FORWARDED TO: - 1 . / APPELLANT - THE DCIT, CIRCLE - 1,JUNAGADH 2 . 0 / RESPONDENT - M/S. RAUNAQ ICE & COLD STORAGE, BARA ROAD, MANGROL 3 . N D / CONCERNED CIT - I II , RAJKOT 4 . D - / CIT (A) - I V , RAJKOT 5 . N , N , / DR, ITAT, RAJKOT 6 . R / GUARD FILE. / BY ORDER TRUE COPY PRIVATE SECRETARY, ITAT, RAJKOT