DCIT 9(2), V. MANUGRAPH INDIA LTD,

MA 511/MUM/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8804 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 19-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M C NANIWADEKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI AMIT SHUKLA, JM M.A.NO.511/MUM/2011 (ARISING OUT OF ITA NO.830/MUM/2010 : ASST. YEAR 20 06-2007) THE DY.COMMISSIONER OF INCOME-TAX CIRCLE 3(2) MUMBAI. M/S.MANUGRAPH INDIA LIMITED SIDHWA HOUSE, N.A.SAWANT MARG COLABA, MUMBAI 400 005. PAN : AAACM7246H. (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI SANDEEP GOYAL RESPONDENT BY : SHRI M.C.NANIWADEKAR DATE OF HEARING : 08.06.2012 DATE OF PRONOUNCEMENT : 08.06.2012 O R D E R PER R.S.SYAL, AM : THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE IN COME-TAX ACT, 1961 HAS BEEN MOVED BY THE REVENUE PRAYING FOR THE RECTIFICA TION OF THE ORDER OF THE TRIBUNAL DATED 18 TH MARCH, 2011 IN ITA NO.830/MUM/2010. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE CONTENDE D THAT THE TRIBUNAL HAS RELIED ON THE ORDER PASSED BY THE SPECIAL BENCH OF THE TRIBUNAL IN THE CASE OF SULZER INDIA LIMITED V. ACIT FOR DECIDING THE ISSUE IN ASSESSEES FAVOUR. HE SUBMITTED THAT SINCE THE MISCELLANEOUS APPLICATION IS STILL PENDING BEFORE THE TRIBUNAL AGAINST THE SPECIAL BENCH ORDER, THE IMPUG NED ORDER SHOULD BE RECALLED TO THIS EXTENT. 3. HAVING HEARD THE RIVAL SUBMISSIONS AND PERUSED T HE RELEVANT MATERIAL ON RECORD WE FIND THAT THE MISCELLANEOUS APPLICATION F ILED BY THE REVENUE IS MISPLACED AND MISCONCEIVED. DURING THE COURSE OF HEARING OF A PPEAL THIS FACT WAS THERE BEFORE THE TRIBUNAL THAT THE MISCELLANEOUS APPLICATION AGA INST THE SPECIAL BENCH ORDER WAS PENDING. FROM THE ORDER IT IS APPARENT THAT THE TRI BUNAL DID NOT ACCEPT THE MA NO.511/MUM/2011 M/S.MANUGRAPH INDIA LIMITED. 2 ASSESSEES CLAIM BY RELYING ON THE SPECIAL BENCH OR DER. THE MATTER HAS SIMPLY BEEN RESTORED TO THE FILE OF AO FOR TAKING DECISION IN A CCORDANCE WITH THE FINAL VIEW TAKEN BY THE SPECIAL BENCH IN SULZER INDIA LTD. THU S IT IS CLEAR THAT THE ISSUE HAS NOT BEEN DECIDED FOR OR AGAINST THE ASSESSEE BUT TH E MATTER HAS BEEN RESTORED TO THE FILE OF AO FOR TAKING A FRESH DECISION IN ACCORDANC E WITH THE FINAL VIEW TAKEN BY THE TRIBUNAL IN THE CASE OF SULZER INDIA LIMITED. UNDER SUCH CIRCUMSTANCES WE ARE OF THE CONSIDERED OPINION THAT THERE IS NO MISTAKE MUC H LESS THE MISTAKE APPARENT FROM RECORD WARRANTING ANY INTERFERENCE IN THE IMPU GNED ORDER. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED ON THIS 8 TH DAY OF JUNE, 2012. SD/- SD/- (AMIT SHUKLA) (R.S.SYAL) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI : 8 TH JUNE, 2012. DEVDAS* COPY TO : 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) XXXIX, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.