The Income-tax Officer, (International Taxation), Visakhapatnam V. M/s. Blue Fleet Management Co. Ltd., Greece, Kakinada

MA 6/VIZ/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1315 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 09-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, VISHAKHAPATNAM BEFORE S/SHRI B. RAMAKOTAIAH (AM) & SAKTIJIT DEY (JM) M.P.NO.06/VIZ/2013 ( A RISING OUT OF I.T.A. NO.02/VIZ/2012) ASSESSMENT YEAR : 2006 - 07 THE ITO(INTERNATIONAL TAXATION), VISAKHAPATNAM VS. M/S. BLUE FLEET MANAGEMENT CO. L:TD., GREECE REP. BY BALAJI ENTERPRISES25 - 5 - 2, KAMAL NILAYAM, KAKINADA. PAN/GIR NO. : AACFB 2187 K ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI K.V.N. CHARYA RESPONDENT BY : NONE DATE OF HEARING : 0 6/12/2013 DATE OF PRONOUNCEMENT : 11 /12/2013 O R D E R PER SAKTIJIT DEY, JM BY THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE ACT, THE DEPARTMENT HAS PRAYED TO RECALL THE ORDER PASSED BY THE TRIBUNAL DATED 9.12.2012 IN I.T.A. NO.2/VIZ/2012 FOR ASSESSMENT YEAR 2006 - 07 ON THE GROUND THAT AN APPARENT MISTAKE IS CREPT IN THE ORDER OF THE TRIBUNAL. 2. IT IS THE CONTENTION OF THE DEPARTMENT THAT WHILE PURSUING THE REMEDY UNDER SECTION 264 OF THE ACT BEFORE THE COMMISSIONER OF TAX (APPEALS), THE ASSESSEE REQUIRED TO WAIVE ITS RIGHT U/S.264(4)(A) TO APPEAL THE ORDER AGAINST WHICH AN APPEAL LIES WITH THE COMMISSIONER OF INCOME TAX (APPEALS). HOWEVER, ASSESSEE BY FILING A PETITION BEFORE THE DI RECTOR OF INCOME TAX (INTERNATIONAL TAXATION), BANG ALORE ON 31.3.2009 AND HAVING PURSUED THE SAID PETITION WHICH WAS ULTIMATELY DISMISSED ON 10.12.2009 IS BARRED FROM PURSING THE ALTERNATIVE REMEDY OF PURSING THE APPEAL BEFORE THE COMMISSIONER OF INCOME TA X ( APPEALS ) AND SUBSEQUENTLY BEFORE THE TRIBUNAL. LD D.R. THEREFORE CONTENDED THAT THE ORDER DATED 9.11.2012 IN I.T.A. NO.02/VIZ/2012 BE RECALLED AS THE APPEAL OF THE ASSESSEE WAS NOT MAINTAINABLE BEFORE THE CIT(A) AND ITAT AS THE ASSESSEE PURSUED THE REM EDY U/S.264 OF THE ACT. 2 3. NONE APPEARED ON BEHALF OF THE ASSESSEE WHEN THE MATTER WAS CALLED ON FOR HEARING. 4. HAVING HEARD LD D.R. WE ARE OF THE VIEW THAT THE PRESENT MISCELLANEOUS PETITION FILED BY THE REVENUE IS TOTALLY MISCONCEIVED AS THERE IS NO APP ARENT MISTAKE IN THE ORDER PASSED BY THE TRIBUNAL. IT IS VERY MUCH CLEAR FROM THE RECORD THAT WHEN THE MATTER WAS TAKEN UP BY THE TRIBUNAL, THE DEPARTMENT HAS NOT RAISED ANY SUCH OBJECTION THAT ASSESSEE HAS FILED PETITION BEFORE THE DIRECTOR (INTERNATIONAL TAXATION). THAT BEING THE FACT, THE DEPARTMENT, AFTER DISPOSAL OF THE APPEAL BY THE TRIBUNAL, CANNOT TAKE THE STAND AT THE BELATED STAGE. WE, THEREFORE, DO NOT FIND ANY MERIT IN THE MISCELLANEOUS PETITION FILED BY THE DEPARTMENT AND, ACCORDINGLY, REJECT THE SAME. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 1 /12/2013 S D / - S D / - (B.RAMAKOTAIAH ) ( SAKTIJIT DEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER VISHAKHAPATNAM DATED 1 1 T H D E C E M B E R , 2 0 1 3 PARIDA , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE : M/S. BLUE FLEET MANAGEMENT CO. L:TD., GREECE REP. BY BALAJI ENTERPRISES25 - 5 - 2, KAMAL NILAYAM, KAKINADA 2. THE RESPONDENT. : THE ITO(INTERNATIONAL TAXATION), VISAKHAPATNAM 3. THE CIT(A), VISAKHAPATNAM 4. CIT , VISAKHAPATNAM 5. DR, ITAT, VISHAKHAPATNAM 6. GUARD FILE. BY ORDER SR.PS, ITAT, VISHAKHAPATNAM //TRUE COPY//