Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 0124 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 5 month(s) 27 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
18-12-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
F
Assessment Year
2012-2013
Appeal Filed On
21-06-2019
Judgement Text
1 M.A. NOS. 539 & 540/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : FRIDAY NEW DELHI ] BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. NO. 539/DEL/2019 IN ITA. NO. 1107/DEL/2016 (A.Y. 2011-12) A N D M.A. NO. 540/DEL/2019 IN ITA. NO. 6036/DEL/2016 (A.Y. 2012-13) PUNJAB STAINLESS STEEL INDUSTRIES, B61,WAZIRPUR INDUSTRIAL AREA, NEW DELHI PAN : AAAFP4223G (APPLICANT) VS. A CIT CIRCLE-34(1) NEW DELHI (RESPONDENT) APPLICANT BY SH RI VED JAIN, ADV., & SHRI ASHISH GOEL, C.A.; RESPONDENT BY SHRI M. BARNWAL , SR. DR O R D E R PER SUCHITRA KAMBLE, JM THESE TWO MISCELLANEOUS APPLICATIONS ARE FILED BY T HE ASSESSEE IN RESPECT OF CONSOLIDATED ORDER DATED 04 TH JUNE, 2019 PASSED BY THE TRIBUNAL. 2. FIRSTLY WE ARE TAKING UP M.A. NO. 539/DEL/2019 IN ITA NO. 1107/DEL/2016 FOR A.Y. 2011-12. THE LD. AR SUBMITTE D IN THE MISC. APPLICATION AS FOLLOWS. 3. THE FIRST MISTAKE IS REGARDING THE FIGURE QUOT ED IN PARA 10 OF YOUR ORDER. DATE OF HEARING 18.12.2020 DATE OF PRONOUNCEMENT 1 8 .12.2020 2 M.A. NOS. 539 & 540/DEL/2019 4. IN THE SAID APPEAL THE REVENUE HAS RAISED THREE GROUNDS OF APPEAL. GROUND NO. 3 WAS REGARDING THE ACTION OF THE CIT(A) RESTRICTIN G THE ADDITION OF RS.25,74,432/- TO RS. 3,73,469/- I.E. RELIEF OF RS.22,00,963/- GIV EN BY THE CIT(A). THIS GROUND HAS BEEN DISCUSSED BY YOUR HONOUR IN PARA 8 ON PAGE 9 O F YOUR ORDER. AFTER QUOTING THE SUBMISSION OF BOTH SIDE IN PARA 8. YOUR HONOUR IN P ARA 10 HAVE UPHELD THE ORDER OF THE CIT(A) AS UNDER: 10. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CIT (A) HAS RIGHTY ALLOWED THE EXPENSES OF RS. 22,963/- AND UPHELD THE DISALLOWANCE OF RS. 3,73,469/-. THEREFORE , THERE IS NO NEED TO INTERFERE WITH THE FINDINGS OF THE CIT (A). GROUND NO. 3 OF REVENUES APPEAL AND GROUND NO. 1 OF ASSESSEES APPEAL IS DISMISSED' 5. IN THE ABOVE SAID PARA, HOWEVER, THERE IS A TY POGRAPHICAL ERROR AS THE FIGURE OF RS.22,00,963/- HAS BEEN WRONGLY STATED AS 22,963/-. THIS BEING A MISTAKE APPARENT FROM RECORD, THE SAME NEEDS TO BE RECTIFIE D. 6. THE SECOND MISTAKE IS IN PARA 16 OF THE ORDER W HERE IT IS STATED THAT 'IN THE RESULT ITA NO. 1147/DEL/2016 AND 1107/DEL/2016 ARE PARTLY ALLOWED FOR STATISTICAL PURPOSE'. 7. AS STATED HEREINABOVE, IN THE REVENUES APPEAL , THERE WERE THREE GROUNDS OF APPEAL AND QUOTED ON PAGE 4 OF THE ORDER. ALL THESE THREE GROUNDS HAVE BEEN DISMISSED. GROUND NO. 1 & 2 OF REVENUES APPEAL HAS BEEN DISCUSSED IN PARA 5 TO 7. IN PARA 7, IT IS STATED THAT GROUND NO. 1 & 2 OF DEPARTMENTS APPEAL ARE DISMISSED. GROUND NO. 3 HAS BEEN DISCUSSED IN PARA 8 TO 10. IN PARA 10, IT HAS BEEN STATED THAT GROUND NO. 3 OF REVENUES APPEAL I S DISMISSED. 8. THUS, ALL THE THREE GROUNDS OF THE REVENUES A PPEAL HAVE BEEN DISMISSED. HOWEVER, AT THE END OF THE ORDER IN PARA 16 INADVER TENTLY IT HAS BEEN STATED THAT IN RESULT, ITA NO.1147/DEL/2016 (ASSESSEES APPEAL ) AND ITA NO.1107/DEL/2016 (REVENUES APPEAL) ARE PARTLY ALLOW FOR STATISTICAL PURPOSE INSTEAD OF STATING THAT ITA NO. 1107/DEL/2016 IS DISMISSED AND ITA NO. 1147 /DEL/2016 IS PARTLY ALLOWED FOR STATISTICAL PURPOSE. 3 M.A. NOS. 539 & 540/DEL/2019 9. BOTH THE ABOVE MISTAKES ARE APPARENT FROM RECO RD AND HENCE LIABLE FOR RECTIFICATION UNDER SECTION 254(2) OF THE ACT. 3. THE LD. DR SUBMITTED THAT THERE IS TYPOGRAPHICAL ERROR IN THE ORDER DATED 04.06.2019 AND THE SAME MAY BE RECTIFIED. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED ALL T HE RELEVANT MATERIAL AVAILABLE RECORD. FROM THE PERUSAL OF THE ORDER DAT ED 04.06.2019 AND THE SUBMISSIONS OF THE PARTIES, IT APPEARS THAT THERE I S MISTAKE APPARENT ON RECORD AS TO TYPOGRAPHICAL ERROR IN PARA 10 AND 16. THUS, WE ARE ALLOWING THE PRESENT MISC. APPLICATION AND MODIFYING PARA 10 AND PARA 16 OF THE ORDER DATED 04.06.2019 AS FOLLOWS: 10. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE CIT (A) HAS RIGHTY ALLOWED THE EXPENSES OF RS. 22,00,963/- AND UPHELD THE DISALLOWANCE OF RS. 3,73,469/-. THEREFOR E , THERE IS NO NEED TO INTERFERE WITH THE FINDINGS OF THE CIT (A). GROUND NO. 3 OF REVENUES APPEAL AND GROUND NO. 1 OF ASSESSEES APPEAL IS DISMISSED' 16. IN RESULT, ITA NO. 1147/DEL/2016 (ASSESSEES A PPEAL) IS PARTLY ALLOWED FOR STATISTICAL PURPOSE AND ITA NO. 1107/DE L/2016 (REVENUES APPEAL) IS DISMISSED. THUS, M. A. NO. 539/DEL/2019 FILED BY THE ASSESSEE IS ALLOWED. 5. AS REGARDS TO M. A. NO. 540/DEL/2019 IN ITA NO. 6036/DEL/2019 FOR A.Y. 2012-13, THE LD. AR SUBMITTED AS UNDER: THE MISTAKES ARE IN PARA 17 & 18 OF THE ORDER WHIC H READS AS UNDER: IN PARA 17, AFTER QUOTING THE ITA NO. IT HAS BEEN S TATED THAT THEREFORE THE SAME ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. FURTHER I N PARA 18 IT HAS BEEN STATED THAT IN RESULT ITA NO. 5532/DEL/2016 AND 6036/DEL/2016 ARE PARTLY ALLOWED FOR STATISTICAL PURPOSE. 4 M.A. NOS. 539 & 540/DEL/2019 THERE WERE CROSS APPEALS FOR THE ASSESSMENT YEAR UN DER CONSIDERATION. ITA NO. 5532/DEL/2016 WAS ASSESSEES APPEAL WHEREAS ITA NO. 6036/DEL/2Q16 WAS REVENUES APPEAL. IN THE REVENUES APPEAL, THERE WERE FOUR GROUNDS OF APPEAL AS QUOTED ON PAGE 5 & 6 OF THE ORDER. GROUND NO. 1 & 2 OF REVENUES APPEAL WAS REGARDING DELETION OF ADDITION OF RS. 79,88,239/- REGARDING COMMISSION PA ID. THIS GROUND WAS IDENTICAL TO GROUND NO. 1 & 2 RAISED BY THE REVENUE IN ITS AP PEAL ITA NO.1107/DEL/2016 FOR ASSESSMENT YEAR 2011-12 WHICH HAS BEEN DISMISSED IN PARA 7 OF THE ORDER. GROUND NO. 3 & 4 IN REVENUES APPEAL ARE AGAINST TH E ORDER OF THE CIT(A) RESTRICTING THE ADDITION OF RS.26,81,506/- TO RS.3, 87,925/- IN RESPECT OF POLISHING CHARGES. THESE GROUNDS ARE IDENTICAL TO GROUND NO. 3 IN REVENUES APPEAL IN ITA NO.1107/DEL/2016 FOR ASSESSMENT YEAR 2011-12 WHICH HAS BEEN DISMISSED IN PARA 10 OF THE ORDER. THUS, ALL THE FOUR GROUNDS OF THE REVENUES APPEAL HAVE BEEN DISMISSED. HOWEVER, AT THE END OF THE ORDER IN PARA 17 IT HAS BEEN STAT ED THAT THEREFORE, THE SAME ARE ALLOWED FOR STATISTICAL PURPOSE. FURTHER, IN PARA 18 INADVERTENTLY IT HAS BEEN STATED THAT IN RESULT, ITA NO.5532/DEL/2016 (ASSES SEES APPEAL) AND ITA NO.6036/DEL/2016 (REVENUES APPEAL) ARE PARTLY ALLO W FOR STATISTICAL PURPOSE INSTEAD OF STATING THAT ITA NO. 5532/DEL/2016 IS PA RTLY ALLOWED FOR STATISTICAL PURPOSE AND ITA NO. 6036/DEL/2016 IS DISMISSED. THE ABOVE MISTAKES ARE APPARENT FROM RECORD AND HEN CE LIABLE FOR RECTIFICATION UNDER SECTION 254(2) OF THE ACT. 6. THE LD. DR SUBMITTED THAT THERE IS TYPOGRAPHICAL ERROR IN THE ORDER DATED 04.06.2019 AND THE SAME MAY BE RECTIFIED. 7. WE HAVE HEARD BOTH THE PARTIES AND PERUSED ALL T HE RELEVANT MATERIAL AVAILABLE RECORD. FROM THE PERUSAL OF THE ORDER DAT ED 04.06.2019 AND THE SUBMISSIONS OF THE PARTIES, IT APPEARS THAT THERE I S MISTAKE APPARENT ON RECORD 5 M.A. NOS. 539 & 540/DEL/2019 AS TO TYPOGRAPHICAL ERROR IN PARA 17 AND 16. THUS, WE ARE ALLOWING THE PRESENT MISC. APPLICATION AND MODIFYING PARA 17 AND PARA 18 OF THE ORDER DATED 04.06.2019 AS FOLLOWS: 17. AS REGARDS ITA NO. 5532/DEL/2016 & 6036/DEL/2 016 FOR ASSESSMENT YEAR 2012-13, THE FACTS ARE IDENTICAL AN D THE GROUNDS ARE ALSO IDENTICAL TO THE APPEAL FOR A.Y. 2011-12, HENCE, IT A NO. 5532/DEL/2016 BEING ASSESSEES APPEAL IS PARTLY ALLOWED FOR STATISTICAL PURPOSE AND ITA NO. 6036/DEL/2016 BEING REVENUES APPEAL IS DISMISSED.' 18. IN RESULT, ITA NO. 5532/DEL/2016 (ASSESSEES A PPEAL) IS PARTLY ALLOWED FOR STATISTICAL PURPOSE AND ITA NO. 6036/DE L/2016 (REVENUES APPEAL) IS DISMISSED. THUS, M. A. NO. 540/DEL/2019 FILED BY THE ASSESSEE IS ALLOWED. 8. IN RESULT, BOTH THE MISC. APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF DECEMBER, 2020 SD/- SD/- ( R. K. PANDA ) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED : 18/12/2020 *MEHTA* COPY FORWARDED TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT 6 M.A. NOS. 539 & 540/DEL/2019 ASSISTANT REGISTRA R ITAT NEW DELHI
