IGE (I) LTD, V. DCIT RG 3(2),

MA 500/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7570 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 13-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P K B MENON

Judgement Text

1 MA NO.500/M/2011, IGE (INDIA) LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I BEFORE SHRI D. K. AGARWAL, J.M. AND SHRI R.K. PANDA , A.M. M.A. NO. 500/MUM/2011 ARISING OUT OF ITA NO. 6683/MUM/2008 ASSESSMENT YEAR 2005-06 M/S IGE INDIA LIMITED, 17 TH FLOOR, NIRMAL, NARIMAN POINT, MUMBAI 400 021. PAN AAACI 2678B VS. D. COMMISSIONER OF INCOME TAX RANGE 3(2), MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI DHANESH BAFNA RESPONDENT BY SHRI P.K.B. MENON DATE OF HEARING 06.01.2012 DATE OF PRONOUNCEMENT 06.01.2012 PER R.K. PANDA, A.M. THE ASSESSEE THROUGH THIS MISCELLANEOUS APPLICATIO N REQUESTS THE TRIBUNAL TO RECTIFY THE ORDER OR RECALL GROUNDS OF APPEAL NO. 1 &2 OF THE APPEAL FILED BY THE REVENUE IN ITA NO. 6683/MUM/08 FOR A.Y . 2005-06 ORDER DTD. 9.10.2009. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNAL IN THE ORDER PASSED ON 9.10.2009 WHILE ADJUDICATING GROUNDS OF A PPEAL NO. 1 & 2 HAS RESTORED THE MATTER TO THE FILE OF THE A.O. WITH A DIRECTION TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AND IN ACCORDANCE WIT H THE RATIO OF THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CAS E OF CIT V. ANITA ENTERPRISES DATED 28.8.2009 ON THE GROUND THAT ONLY THE HEADLIN ES OF THE DECISION OF THE 2 MA NO.500/M/2011, IGE (INDIA) LTD. 2 HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF AN ITA ENTERPRISES (SUPRA) WAS FILED AND THE FULL TEXT OF THE DECISION WAS NOT FIL ED BEFORE THE TRIBUNAL. HE SUBMITTED THAT THE TRIBUNAL IN M.A. 59/MUM/2011 ORD ER DATED 29.4.2011 WHILE ALLOWING THE M.A. FILED BY THE ASSESSEE HAS R ECALLED ONLY THE GROUND OF APPEAL NO. 2 FILED BY THE REVENUE AND INADVERTENTLY OMITTED TO RECALL GROUND OF APPEAL NO. 1 FILED BY THE REVENUE ALTHOUGH THE TRIB UNAL HAS DECIDED BOTH THE GROUNDS TOGETHER AND RESTORED THE MATTER TO THE FIL E OF THE A.O. SINCE THERE IS AN APPARENT ERROR IN THE ORDER PASSED BY THE TRIBUN AL, THEREFORE, THE ASSESSEE HAS FILED ANOTHER M.A. AGAINST THE ORDER OF THE TRI BUNAL FOR RECALLING GROUND OF APPEAL NO. 1. HE FURTHER CLARIFIED THAT THIS M.A. IS NOT AGAINST THE M.A. DECIDED BY THE TRIBUNAL AND IS AGAINST THE ORDER OF THE TRI BUNAL. 3. THE LD. D.R., ON THE OTHER HAND, OPPOSED THE M.A . FILED BY THE ASSESSEE. 4. AFTER HEARING BOTH THE SIDES, WE FIND THE TRIBUN AL IN THE ORDER DATED 9.10.2009 HAS DECIDED BOTH THE GROUNDS AND RESTORE D BOTH THE GROUNDS TO THE FILE OF THE A.O. FOR FRESH ADJUDICATION ON THE GROU ND THAT FULL TEXT OF THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CAS E OF ANITA ENTERPRISES (SUPRA) WAS NOT FILED BEFORE THE TRIBUNAL. HOWEVER, WE FIN D THE FULL TEXT OF THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT WAS IN FAC T FILED BY THE ASSESSEE AT THE TIME OF HEARING OF THE APPEAL. THEREFORE IN OUR OPI NION, AN APPARENT MISTAKE HAS CREPT IN THE ORDER OF THE TRIBUNAL WHICH NEEDS RECTIFICATION. WE THEREFORE, 3 MA NO.500/M/2011, IGE (INDIA) LTD. 3 RECALL BOTH THE GROUNDS I.E GROUNDS OF APPEAL NO. 1 & 2 BY THE REVENUE FOR FRESH ADJUDICATION BY THE TRIBUNAL. THE APPEAL IS F IXED FOR HEARING ON 08.02.2012 WHICH WAS ANNOUNCED IN THE OPEN COURT. IT WAS ALSO ANNOUNCED THAT NO SEPARATE NOTICE OF HEARING SHALL BE SENT, T O WHICH BOTH THE PARTIES AGREED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON 06.01.2012. SD/- SD/- (D. K. AGARWAL) (R.K. PANDA) JUDICIAL MEMBER ACCOUNTANT M EMBER MUMBAI, DATED 06.01.2012. RK COPY TOTHE APPELLANT 1. THE RESPONDENT 2. THE CIT(A) - CONCERNED, MUMBAI 3. THE CIT, CONCERNED, MUMBAI 4. THE DR BENCH, I 5. MASTER FILE TRUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI