CIPLA LTD, V. DCIT CEN CIR 2,

MA 517/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0359 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-05-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 06-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJARSHI DWIVEDY E F
• Assessee Lawyers: DINESH JAIN BCA E D

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, M UMBAI BEFORE S/SHRI B.R.MITTAL,(JM) AND RAJENDRA SINGH ( AM) . . , !' # , !$ ! % '' !(/M.A.NO.517/M/2012 (ARISING OUT OF ./I.T.A. NO.2467/M/2011) ( ( > / ASSESSMENT YEAR:2008-09) M/S. CIPLA LTD., MUMBAI CENTRAL, MUMBAI- 400098 ( ( ( ( / VS. DCIT, CENTRAL CIRCLE, CGO BUILDING, 9 TH FLOOR, MUMBAI- 400020 ? !$ ./ @ ./PAN/GIR NO. : AAACC 1450 B ( ?A / APPELLANT) .. ( BC?A / RESPONDENT) ?A D ! / APPELLANT BY : SHRI DINESH JAIN BC?A E D ! /RESPONDENT BY : SHRI RAJARSHI DWIVEDY ( E F$ / DATE OF HEARING : 10.5.2013 GH> E F$ /DATE OF PRONOUNCEMENT : 10.5.2013 !I / O R D E R PER B.R.MITTAL, JM: BY THIS MISCELLANEOUS APPLICATION U/S. 254(2) OF T HE ACT, THE ASESSEE HAS PRAYED TO RECALL ORDER PASSED BY THE TRIBUNAL DATED 7.3.2 012 PASSED IN I.T.A. NO.2467/MUM/2011 FOR ASSESSMENT YEAR 2008-09. 2. WE HAVE HEARD LD REPRESENTATIVES OF PARTIES. IT IS OBSERVED THAT THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE ON THE GROUND THAT SIMILAR ISSUE HAS BEEN DECIDED BY THE TRIBUNAL IN ASSESSEES OWN CASE FOR ASSESSME NT YEARS 2006-07 AND 2007-08 IN I.T.A. NOS.4908/M/09 AND 2666/M/10 VIDE ORDER DATED 6 TH JULY, 2011 AGAINST THE ASSESSEE. LD A.R. SUBMITTED THAT TRIBUNAL HA RECAL LED ITS EARLIER ORDER DATED 6.7.2011 FOR ASSESSMENT YEARS 2006-07 AND 2007-08 IN M.A.NOS .542 & 543/MUM/2011 BY ORDER DATED 5.12.2012 AND, ACCORDINGLY, TRIBUNAL MAY RECA LL ITS IMPUGNED ORDER DATED 7.3.2012 FOR THE ASSESSMENT YEAR UNDER CONSIDERATIO N. TO SUBSTANTIATE HIS SUBMISSION, HE FILED A COPY OF THE ORDER OF THE TRIBUNAL DT.5.1 2.2012. HE FURTHER SUBMITTED THAT M.A.NO.517/M/2012 (ARISING OUT OF I.T.A. NO.2467/M/2011) ASSESSMENT YEAR:2008-09) 2 TRIBUNAL HAS FIXED THE APPEALS FOR ASSESSMENT YEARS 2006-07 AND 2007-08 ON 5.8.2013 BEFORE C BENCH. LD D.R. HAS NOT DISPUTED ABOVE F ACTS. 3. IN VIEW OF ABOVE FACTUAL POSITION, WE ARE OF THE CONSIDERED VIEW THAT ORDER OF THE TRIBUNAL DATED 6.7.2011 FOR ASSESSMENT YEARS 2006-0 7 AND 2007-08 DOES NOT SURVIVE AND THE TRIBUNAL WHILE DECIDING THE APPEAL OF THE A SSESSEE FOR ASSESSMENT YEAR UNDER CONSIDERATION PLACED RELIANCE THEREON. HENCE, WE C ONSIDER IT PRUDENT TO RECALL THE IMPUGNED ORDER DATED 7.3.2012 AND DIRECT THE REGIST RY TO FIX THE APPEAL OF THE ASSESSEE FOR HEARING ON 5.8.2013 ALONGWITH APPEALS FOR ASSES SMENT YEARS 2006-07 AND 2007-08 WHICH ARE ALSO FILED BEFORE C BENCH . SINCE THE ABOVE ORDER WAS PRONOUNCED IN THE PRESENCE OF REPRESENTATIVES OF THE PARTIES, IT WAS MADE CLEAR THAT NO NOTICE OF HEARING OF THE ABOVE DATE WILL BE SENT TO THE PARTIES. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY ASSESSEE IS ALLOWED AND REGISTRY IS DIRECTED TO FIX THE APPEAL BEFORE C BENCH ON 5 .8.2013 FOR HEARING ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH MAY, 2013 . !I E GH> $! J K(L 10 TH MAY, 2013 H E M SD/- SD/- ( !' # , /RAJENDRA SINGH ) ( . . /B.R.MITTAL) !$ / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; K( DATED 10 / 05/2012 . ( . ./ PARIDA , SR. PS !I !I !I !I E EE E BF' BF' BF' BF' N!'>F N!'>F N!'>F N!'>F / COPY OF THE ORDER FORWARDED TO : 1. ?A / THE APPELLANT 2. BC?A / THE RESPONDENT. 3. O ( ) / THE CIT(A)- 4. O / CIT 5. 'PM BF( , , / DR, ITAT, MUMBAI 6. MQ R / GUARD FILE. !I( / BY ORDER, C'F C'F C'F C'F BF BFBF BF //TRUE COPY// # (ASSTT. REGISTRAR) , /ITAT, MUMBAI M.A.NO.517/M/2012 (ARISING OUT OF I.T.A. NO.2467/M/2011) ASSESSMENT YEAR:2008-09) 3