M/S. IGE INDIA LIMITED, V. ACIT 3(2),

MA 59/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6435 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 25-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SU RENDRA KUMAR

Judgement Text

1 MA 59/M/2011 M/S IGE INDIA LIMITED. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I BEFORE SHRI D.K. AGARWAL, J.M. AND SHRI R.K. PANDA, A.M. MISC. APPLICATION NO. 59/MUM/2011 ARISING OUT OF ITA NO.6683/MUM/2008 ASSESSMENT YEAR 2005-06 M/S IGE INDIA LTD., 17 TH FLOOR, NIRMAL, NARIMAN POINT, MUMBAI 21. PAN AAACI 2678 B VS. D.C.I.T., RANGE 3(2), MUMBAI. APPLICANT RESPONDENT APPLICANT BY SHRI KANCHAN KAUSHA L & SHRI DHANESH BAFNA RESPONDENT BY SHRI SURENDRA KUMAR ORDER PER R.K. PANDA A.M. THE ASSESSEE THROUGH THIS MISC. APPLICATION REQUEST S THE TRIBUNAL EITHER TO RECALL THE ORDER OR RECTIFY GROUND NO. 2 OF THE APPEAL FILED BY THE REVENUE IN ITA NO. 6683/MUM/08 FOR A.Y. 2005-06 ORDER DATED 9 TH OCTOBER, 2009. 2. THE LD. COUNSEL FOR THE ASSESSEE REFERRING TO PA RA NO. 3 OF THE TRIBUNALS ORDER SUBMITTED THAT THE TRIBUNAL RESTORED THE MATT ER TO THE FILE OF A.O. WITH A DIRECTION TO DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AND IN ACCORDANCE WITH THE RATIO OF THE DECISION OF THE HONBLE JURIS DICTIONAL HIGH COURT IN THE CASE OF CIT VS. ANITA ENTERPRISES DATED 28.8.09 ON THE GROUND THAT THE ASSESSEE HAS FILED ONLY THE HEADLINES OF THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT AND FULL TEXT OF THE DECISION WAS NOT FILED B EFORE IT. REFERRING TO THE PAPER BOOK FILED BY THE ASSESSEE AT THE TIME OF HEARING O F THE APPEAL BEFORE THE 2 MA 59/M/2011 M/S IGE INDIA LIMITED. TRIBUNAL, HE DREW THE ATTENTION OF THE BENCH TO THE FULL TEXT OF THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE O F ANITA ENTERPRISES (SUPRA). HE SUBMITTED THAT SINCE THE FULL TEXT OF THE ORDER OF THE HONBLE JURISDICTIONAL HIGH COURT WAS VERY BRIEF, THE TRIBUNAL WAS UNDER T HE IMPRESSION THAT THESE ARE ONLY THE HEADLINES OF THE DECISION AND NOT THE FULL DECISION AND UNDER SUCH MISTAKEN BELIEF, THE ISSUE WAS SENT BACK TO THE FIL E OF A.O. HAD IT CONSIDERED THE FULL TEXT OF THE ORDER, THE DECISION OF THE TRI BUNAL WOULD HAVE BEEN DIFFERENT. HE FURTHER SUBMITTED THAT SENDING THE MATTER TO THE FILE OF THE A.O. WITHOUT DECIDING THE ISSUE ON MERITS IN THE LIGHT OF THE BI NDING DECISION OF THE HIGH COURT NOT ONLY IS A MISTAKE APPARENT FROM RECORD BU T ALSO INCREASED THE MULTIPLICITY OF LITIGATION. HE ACCORDINGLY SUBMITT ED THAT SINCE AN APPARENT ERROR HAS OCCURRED IN THE ORDER OF THE TRIBUNAL, THEREFOR E, THE SAME SHOULD BE RECALLED OR MODIFIED AND APPROPRIATE ORDER SHOULD B E PASSED. 3. ON THE OTHER HAND, THE LD. D.R. OPPOSED THE MISC . APPLICATION. 4. AFTER HEARING BOTH THE SIDES, WE FIND THE ASSESS EE HAD, IN FACT, FILED FULL TEXT OF THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT V. ENTERPRISES DATED 28 TH AUGUST, 2009. WE FIND THE TRIBUNAL UNDER MISTAKEN BELIEF HAS CONSIDERED THE SAME AS ONLY HEADLINES OF THE DECISION OF THE HONBLE HIGH COURT AND ACCORDINGLY RESTORED THE ISSUE TO TH E FILE OF THE A.O. FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AND IN ACCORDAN CE WITH THE RATIO OF THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT I N THE CASE OF ANITA ENTERPRISES (SUPRA). UNDER THESE CIRCUMSTANCES, WE ARE OF THE CONSIDERED OPINION THAT A MISTAKE HAS CREPT IN THE ORDER OF TH E TRIBUNAL WHICH NEEDS RECTIFICATION. WE, THEREFORE, RECALL GROUND NO. 2 O F THE TRIBUNAL FOR FRESH ADJUDICATION. THE REGISTRY IS DIRECTED TO ISSUE NO TICE TO BOTH THE PARTIES IN REGULAR COURSE. 3 MA 59/M/2011 M/S IGE INDIA LIMITED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING I.E. ON 29.4.2011. SD/- SD/- (D.K. AGARWAL) (R.K. PANDA) JUDICIAL MEMBER ACCOUNT ANT MEMBER MUMBAI, DATED 29 TH APRIL, 2011. RK COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -CONCERNED, MUMBAI 4. THE CIT- CONCERNED, MUMBAI 5. THE DR BENCH, I 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI 4 MA 59/M/2011 M/S IGE INDIA LIMITED. DATE INITIALS 1 DRAFT DICTATED ON 29.4.11, SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 29.4.11 SR. PS 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 APPROVED DRAFT COMES TO THE SR. PS SR. PS 5 KEPT FOR PRONOUNCEMENT ON SR. PS 6 FILE SENT TO THE BENCH CLERK SR. PS 7 DATE ON WHICH FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH FILE GOES TO THE AR 9 DATE OF DISPATCH OF ORDER