Heritage Foods (India) Ltd, Hyderabad V. ACIT, Circle-1(4), Hyderabad

MA 70/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9030 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 26-04-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS
• Assessee Lawyers: K GOPAL CHOUDARY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER SL. NO. ITA NO. & A.Y. APPELLANT RESPONDENT 1. MA NO. 59/HYD/12 IN ITA NO. 368/HYD/2000 A.Y. 1996-97 M/S. HERITAGE FOODS (I) LTD., HYDERABAD PAN/GIR NO. H-9 JCIT (ASSTS), SPECIAL RANGE-2 HYDERABAD 2. MA NO. 70/HYD/12 IN ITA NO. 1030/HYD/2003 A.Y. 2000-01 -DO- ACIT, CIRCLE-1(4), HYDERABAD 3. MA NO. 71/HYD/12 IN ITA NO. 20/HYD/02 A.Y. 1998-99 -DO- JCIT (ASSTS), SPECIAL RANGE-II, HYDERABAD. 4. MA NO. 72/HYD/12 IN ITA NO. 311/HYD/03 A.Y. 1990-2000 -DO- ACIT, CIRCLE-1(4), HYDERABAD 5. MA NO. 73/HYD/12 IN ITA NO. 1100/HYD/04 A.Y. 2001-02 -DO- -DO- 6. MA NO. 74/HYD/12 IN ITA NO. 1101/HYD/04 A.Y. 2002-03 -DO- -DO- 7. MA NO. 75/HYD/12 IN ITA NO. 529/HYD/06 A.Y. 1997-98 -DO- ACIT, CIRCLE-2(2) HYDERABAD ASSESSEE BY: SRI K. GOPAL CHOUDARY REVENUE BY: SRI V. SRINIVAS ORDER DATE OF HEARING: 03.8.2012 DATE OF PRONOUNCEMENT: 10.8.2012 PER CHANDRA POOJARI, AM: THE ABOVE MISCELLANEOUS APPLICATIONS ARE FIL ED BY THE ASSESSEE SEEKING CORRECTION IN THE COMMON ORDER OF THE TRIBU NAL IN ITA NOS. 368/HYD/00, 1030/HYD/03, 20/HYD/02, 311/HYD/03, 110 0/HYD/04, 1101/HYD/ 04 AND 529/HYD/06 DATED 26.8.2011. 2. THE LEARNED AR SUBMITTED THAT BY A COMMON ORDER PRONOUNCED ON 26.8.2011 BY THE HYDERABAD 'A' BENCH OF THE TRIBUNA L, THIS TRIBUNAL WHEREIN MA NO. 59/HYD/12 & OTHERS M/S. HERITAGE FOODS (INDIA) LTD. ====================== 2 DISPOSED OF THE BATCH OF 14 APPEALS BEING I.T.A. NO S. 368/2000 WITH ITA NOS. 20/2002, 311/2003, 1030/2003, 1100/2004, 1101/ 2004, 1177/2005, 529/2006, 1162/2006, 1163/2006, 1164/2006, 1211/200 6, 1212/2006, 1213/2006. IN PARAGRAPH 3 AT PAGE 2 OF THE ABOVE C OMMON ORDER DATED 26.8.2011, THE HON'BLE TRIBUNAL REFERRED THE ORDER DATED 30.11.2010 IN THE CASE OF CREAMLINE DAIRY PRODUCTS LTD., AND IT HAS B EEN ERRONEOUSLY REFERRED TO AS THE 'ASSESSEE'S OWN CASE FOR A. YS. 1997-98, 1998-99, 1995-96, 2000- 01 AND 1999-2000 IN I.T.A. NOS. 809/HYD/2000, 269/H YD/02, 366/HYD/03, 922/HYD/04 AND 1002/HYD/02, RESPECTIVELY'. IT IS S UBMITTED THAT THE ASSESSEE HEREIN WAS NOT A PARTY TO ANY OF THE CASES REFERRED AND THE ORDER OF THE HON'BLE TRIBUNAL DATED 30.11.2010 IS NOT IN THE CASE OF THE ASSESSEE HEREIN. HE SUBMITTED IT IS AN ERROR APPARENT FROM R ECORD AND REQUIRES TO BE RECTIFIED BY THE HON'BLE TRIBUNAL. SIMILARLY, IN P ARAGRAPH 8, LINES 15 & 16 AT PAGE 5 OF THE COMMON ORDER DATED 28.6.2011, THE WOR DS 'IN ASSESSEE'S OWN CASE' ARE ERRONEOUS AS THERE WAS NO SUCH CASE OF TH E ASSESSEE PREVIOUSLY. ACCORDINGLY, THE LEARNED AR SUBMITTED THAT THIS IS AN ERROR APPARENT FROM RECORD AND REQUIRES TO BE RECTIFIED BY THE HONBLE TRIBUNAL. 3. THE AR FURTHER SUBMITTED THAT THE HONBLE TRIBUN AL MAY BE PLEASED TO RECTIFY THE COMMON ORDER DATED 26.8.2011 BY (A) DEL ETING THE WORDS 'IN ASSESSEE'S OWN CASE' FROM PARAGRAPH 3, LINE 2 AT PA GE 2 OF THE COMMON ORDER DATED 26.8.2011 AND (B) DELETING THE WORDS 'I N ASSESSEE'S OWN CASE' FROM PARAGRAPH 8, LINES 15 AND 16, AT PAGE 5 OF THE COMMON ORDER DATED 26.8.2011. 4. THE LEARNED DR FAIRLY CONCEDED WITH THE ARGUMENT OF THE AR. 5. WE HAVE HEARD BOTH THE PARTIES ON THIS ISSUE. C ONSIDERING THE ARGUMENTS OF THE AR, WE DELETE THE WORDS 'IN ASSESS EES OWN CASE' FROM PARAGRAPH 3, LINE 2 ON PAGE 2 OF THE COMMON ORDER D ATED 26.8.2011 AND WE ALSO DELETE THE WORDS IN 'IN ASSESSEES OWN CASE' F ROM PARAGRAPH 8, LINE NOS. 15 AND 16 AT PAGE 5 OF THE COMMON ORDER CITED (SUPRA) AND THE ABOVE DELETED WORDS ARE REPLACED BY 'IN THE CASE OF CREAM LINE DAIRY PRODUCTS LTD., HYDERABAD'. THUS, THE ORDER SHOULD BE READ ACCORDI NGLY. MA NO. 59/HYD/12 & OTHERS M/S. HERITAGE FOODS (INDIA) LTD. ====================== 3 6. IN THE RESULT, THE MAS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH AUGUST, 2012. SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 10 TH AUGUST, 2012 COPY FORWARDED TO: 1. M/S. HERITAGE FOODS (INDIA) LTD., C/O. M/S. RAJU & PRASAD, CHARTERED ACCOUNTANTS, 401, IV, FLOOR, DIAMOND HOUSE, PUNJAGU TTA, HYDERABAD- 500 082. 2. JCIT (ASSTS), SPECIAL RANGE-2, HYDERABAD. 3. ACIT, CIRCLE 1(4), AAYAKAR BHAVAN, HYDERABAD. 4. JCIT, SR-II, HYDERABAD 5. ACIT, CIRCLE 2(2), HYDERABAD. 6. THE CIT(A)-III, HYDERABAD 7. CIT(A)-II, HYDERABAD 8. THE CIT, AP-I, HYDERABAD 9. THE CIT-II, HYDERABAD 10. THE DR, A-BENCH, ITAT, HYDERABAD. TPRAO