Asstt. Commissioner of Income Tax, Lucknow V. Hindalco Industries Limited, Sultanpur

MA 60/LKW/2009

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1863 (ITAT-LUCKNOW)
• Duration Of Justice: 4 year(s) 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-05-2014
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 09-05-2014
• Assessment Year: 1995-1996
• Appeal Filed On: 10-11-2009
• Court: TRIBUNAL
• Department Lawyers: Y P SRIVASTA VA
• Assessee Lawyers: O P SINGH
• Keywords: Competent authority; Revised return

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO.60/LKW/2009 [IN ITA NO. 598/LKW/2007] ASSESSMENT YEAR: 1995 - 96 ACIT - 1 LUCKNOW V. HIND ALCO INDUSTRIES LTD. SULTANPUR PAN: AAA1579F (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. Y.P. SRIVASTAVA, D.R. RESPONDENT BY: SHRI. O. P. SINGH DATE OF HEARING: 09 05 2014 DATE OF PRONOUNCEMENT: 09 05 2014 O R D E R PER SUNIL KUMAR YADAV: T HIS MISCELLANEOUS APPLICATION , ARISING OUT OF THE ORDER OF THE TRIBUNAL DATED 23.5.2008 IN ITA NO.598/LKW/2007 , WAS FILED ON 6.11.2009. ON SCRUTINY , IT WAS NOTICED BY THE REGISTRY THAT THE MISCELLANEOUS APPLICATION WAS FILED BY THE DEPARTMENT WITHOUT OBTA INING APPROVAL FROM THE COMPETENT AUTHORITY. THE DEFECT NOTICE WAS ISSUED AND THE ASSESSING OFFICER WAS ASKED TO FILE COPY OF THE APPROVAL OF THE COMPETENT AUTHORITY . B UT IT WAS NOT FILED TILL DATE , NOR DID HE FURNISH ANY REASON AS TO WHY IT WAS NOT FILE D ALONG WITH THE MISCELLANEOUS APPLICATION. 2 . DURING THE COURSE OF HEARING, OUR ATTENTION WAS ALSO INVITED TO THE CONTENTS OF THE MISCELLANEOUS APPLICATION WITH THE SUBMISSION THAT THE MISCELLANEOUS APPLICATION WAS FILED ONLY FOR CONSIDERATION OF THE JUDGMEN T OF THE HON'BLE APEX COURT IN THE CASE OF GOETZE (INDIA) LTD. VS. CIT, 204 CTR 182 (SC) WHILE REMANDING THE MATTER BACK TO THE FILE OF THE ASSESSING PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO.60/LKW/2009 [IN ITA NO. 598/LKW/2007] ASSESSMENT YEAR: 1995 - 96 ACIT - 1 LUCKNOW V. HIND ALCO INDUSTRIES LTD. SULTANPUR PAN: AAA1579F (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. Y.P. SRIVASTAVA, D.R. RESPONDENT BY: SHRI. O. P. SINGH DATE OF HEARING: 09 05 2014 DATE OF PRONOUNCEMENT: 09 05 2014 O R D E R PER SUNIL KUMAR YADAV: T HIS MISCELLANEOUS APPLICATION , ARISING OUT OF THE ORDER OF THE TRIBUNAL DATED 23.5.2008 IN ITA NO.598/LKW/2007 , WAS FILED ON 6.11.2009. ON SCRUTINY , IT WAS NOTICED BY THE REGISTRY THAT THE MISCELLANEOUS APPLICATION WAS FILED BY THE DEPARTMENT WITHOUT OBTA INING APPROVAL FROM THE COMPETENT AUTHORITY. THE DEFECT NOTICE WAS ISSUED AND THE ASSESSING OFFICER WAS ASKED TO FILE COPY OF THE APPROVAL OF THE COMPETENT AUTHORITY . B UT IT WAS NOT FILED TILL DATE , NOR DID HE FURNISH ANY REASON AS TO WHY IT WAS NOT FILE D ALONG WITH THE MISCELLANEOUS APPLICATION. 2 . DURING THE COURSE OF HEARING, OUR ATTENTION WAS ALSO INVITED TO THE CONTENTS OF THE MISCELLANEOUS APPLICATION WITH THE SUBMISSION THAT THE MISCELLANEOUS APPLICATION WAS FILED ONLY FOR CONSIDERATION OF THE JUDGMEN T OF THE HON'BLE APEX COURT IN THE CASE OF GOETZE (INDIA) LTD. VS. CIT, 204 CTR 182 (SC) WHILE REMANDING THE MATTER BACK TO THE FILE OF THE ASSESSING PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH B , LUCKNOW BEFORE SHRI S UNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI. A. K. GARODIA , ACCOUNTANT MEMBER M.A. NO.60/LKW/2009 [IN ITA NO. 598/LKW/2007] ASSESSMENT YEAR: 1995 - 96 ACIT - 1 LUCKNOW V. HIND ALCO INDUSTRIES LTD. SULTANPUR PAN: AAA1579F (APP LIC ANT) (RESPONDENT) APP LIC ANT BY: SHRI. Y.P. SRIVASTAVA, D.R. RESPONDENT BY: SHRI. O. P. SINGH DATE OF HEARING: 09 05 2014 DATE OF PRONOUNCEMENT: 09 05 2014 O R D E R PER SUNIL KUMAR YADAV: T HIS MISCELLANEOUS APPLICATION , ARISING OUT OF THE ORDER OF THE TRIBUNAL DATED 23.5.2008 IN ITA NO.598/LKW/2007 , WAS FILED ON 6.11.2009. ON SCRUTINY , IT WAS NOTICED BY THE REGISTRY THAT THE MISCELLANEOUS APPLICATION WAS FILED BY THE DEPARTMENT WITHOUT OBTA INING APPROVAL FROM THE COMPETENT AUTHORITY. THE DEFECT NOTICE WAS ISSUED AND THE ASSESSING OFFICER WAS ASKED TO FILE COPY OF THE APPROVAL OF THE COMPETENT AUTHORITY . B UT IT WAS NOT FILED TILL DATE , NOR DID HE FURNISH ANY REASON AS TO WHY IT WAS NOT FILE D ALONG WITH THE MISCELLANEOUS APPLICATION. 2 . DURING THE COURSE OF HEARING, OUR ATTENTION WAS ALSO INVITED TO THE CONTENTS OF THE MISCELLANEOUS APPLICATION WITH THE SUBMISSION THAT THE MISCELLANEOUS APPLICATION WAS FILED ONLY FOR CONSIDERATION OF THE JUDGMEN T OF THE HON'BLE APEX COURT IN THE CASE OF GOETZE (INDIA) LTD. VS. CIT, 204 CTR 182 (SC) WHILE REMANDING THE MATTER BACK TO THE FILE OF THE ASSESSING PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : OFFICER FOR RECONSIDERATION OF THE CLAIM RAISED BY THE ASSESSEE. IT WAS ALSO POINTED OUT THAT THE JUDGMEN T OF THE HON'BLE A PEX COURT IN THE CASE OF GOETZE (INDIA) LTD. VS. CIT (SUPRA) CAN BE HELPFUL FOR THE ASSESSING AUTHORITIES WHILE ADJUDICATING THE CLAIM, WHICH WAS NOT RA ISED THROUGH THE REVISED RETURN. B UT , THE APPELLATE AUTHORITIES CAN REMAND THE MATTER BACK TO THE ASSESSING OFFICER TO EXAMINE THE CLAIM OF THE ASSESSEE AND THE JUDGMENT OF THE HON'BLE APEX COURT IN THE CASE OF GOETZE (INDIA) LTD. VS. CIT (SUPRA) IS NOT APPLICABLE TO APPELLATE AUTHORITIES . THEREFORE, EVEN ON MERIT THE MISCELLANEOUS APPLIC ATION IS NOT MAINTAINABLE. 3 . HAVING CAREFULLY EXAMINED THE PRIMARY DEFECT IN FILING OF THE MISCELLANEOUS APPLICATION AND ALSO ON MERIT, WE ARE OF THE VIEW THAT THE MISCELLANEOUS APPLICATION IS NOT AT ALL MAINTAINABLE IN EITHER WAY. WE ACCORDINGLY DISMISS TH E SAME. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9.5.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DA TED: 9 TH MAY , 2014 JJ: 0905 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : OFFICER FOR RECONSIDERATION OF THE CLAIM RAISED BY THE ASSESSEE. IT WAS ALSO POINTED OUT THAT THE JUDGMEN T OF THE HON'BLE A PEX COURT IN THE CASE OF GOETZE (INDIA) LTD. VS. CIT (SUPRA) CAN BE HELPFUL FOR THE ASSESSING AUTHORITIES WHILE ADJUDICATING THE CLAIM, WHICH WAS NOT RA ISED THROUGH THE REVISED RETURN. B UT , THE APPELLATE AUTHORITIES CAN REMAND THE MATTER BACK TO THE ASSESSING OFFICER TO EXAMINE THE CLAIM OF THE ASSESSEE AND THE JUDGMENT OF THE HON'BLE APEX COURT IN THE CASE OF GOETZE (INDIA) LTD. VS. CIT (SUPRA) IS NOT APPLICABLE TO APPELLATE AUTHORITIES . THEREFORE, EVEN ON MERIT THE MISCELLANEOUS APPLIC ATION IS NOT MAINTAINABLE. 3 . HAVING CAREFULLY EXAMINED THE PRIMARY DEFECT IN FILING OF THE MISCELLANEOUS APPLICATION AND ALSO ON MERIT, WE ARE OF THE VIEW THAT THE MISCELLANEOUS APPLICATION IS NOT AT ALL MAINTAINABLE IN EITHER WAY. WE ACCORDINGLY DISMISS TH E SAME. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9.5.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DA TED: 9 TH MAY , 2014 JJ: 0905 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ ) : - 2 - : OFFICER FOR RECONSIDERATION OF THE CLAIM RAISED BY THE ASSESSEE. IT WAS ALSO POINTED OUT THAT THE JUDGMEN T OF THE HON'BLE A PEX COURT IN THE CASE OF GOETZE (INDIA) LTD. VS. CIT (SUPRA) CAN BE HELPFUL FOR THE ASSESSING AUTHORITIES WHILE ADJUDICATING THE CLAIM, WHICH WAS NOT RA ISED THROUGH THE REVISED RETURN. B UT , THE APPELLATE AUTHORITIES CAN REMAND THE MATTER BACK TO THE ASSESSING OFFICER TO EXAMINE THE CLAIM OF THE ASSESSEE AND THE JUDGMENT OF THE HON'BLE APEX COURT IN THE CASE OF GOETZE (INDIA) LTD. VS. CIT (SUPRA) IS NOT APPLICABLE TO APPELLATE AUTHORITIES . THEREFORE, EVEN ON MERIT THE MISCELLANEOUS APPLIC ATION IS NOT MAINTAINABLE. 3 . HAVING CAREFULLY EXAMINED THE PRIMARY DEFECT IN FILING OF THE MISCELLANEOUS APPLICATION AND ALSO ON MERIT, WE ARE OF THE VIEW THAT THE MISCELLANEOUS APPLICATION IS NOT AT ALL MAINTAINABLE IN EITHER WAY. WE ACCORDINGLY DISMISS TH E SAME. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 9.5.2014 AT THE TIME OF CONCLUSION OF HEARING. SD/ - SD/ - [ A. K. GARODIA ] [ S UNIL KUMAR Y ADAV ] ACCOUNTANT MEMBER JUDICIAL MEMBER DA TED: 9 TH MAY , 2014 JJ: 0905 COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT(A) 4 . CIT 5 . DR ASSISTANT REGISTRAR PRINT TO PDF WITHOUT THIS MESSAGE BY PURCHASING NOVAPDF ( HTTP://WWW.NOVAPDF.COM/ )