NSL Textiles Limited, Hyderabad, Hyderabad V. DCIT, Circle-16(1), Hyderabad, Hyderabad

MA 91/HYD/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4049 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-02-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 31-08-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B KURMI NAIDU
• Assessee Lawyers: V RAGHAVENDRA RAO
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A.NO.91/HYD/2015 ARISING OUT OF ITA.NO.1587/HYD/2014 - ASSESSMENT YEAR 2011-2012 M/S. NSL T EXTILES LIMITED, HYDERABAD. PAN AABCJ1299A VS. DCIT, CIRCLE - 16(1) HYDERABAD. (APPL IC ANT) (RESPONDENT) FOR ASSESSEE : MR. V. RAGHAVENDRA RAO FOR REVENUE : MR. B. KURMI NAIDU DATE OF HEARING : 1 9 .0 2 .2016 DATE OF PRONOUNCEMENT : 04 .0 3 .2016 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS APPLICATION IS FILED BY THE ASSESSEE UNDER SECTION 254(2) OF THE I.T. ACT, 1961 SEEKING RECTIF ICATION OF THE ALLEGED MISTAKE APPARENT FROM RECORD IN THE ORD ER OF THIS TRIBUNAL DATED 04.03.2015. 2. IN THIS M.A. IT IS STATED THAT THERE IS A MISTA KE IN MENTIONING OF THE ASSESSMENT YEAR IN THE CAUSE T ITLE I.E., 2010-2011 WHEREAS, THE CORRECT A.Y. IS 2011-2 012. IT IS STATED THAT THE MISTAKE HAS OCCURRED BECAUSE THE CIT(A)-V, HYDERABAD, IN HIS ORDER WHICH IS IMPUGNED BEFORE THIS TRIBUNAL HAS MENTIONED THE A.Y. AS 2010 -2011 INSTEAD OF 2011-2012 AND IN FORM NO.36, THE A.O. HA S 2 MA.NO.91/H/2015 IN ITA.NO.1587/H/2014 M/S. NSL TEXTILES LTD., HYDERABAD. MENTIONED THE A.Y. AS 2010-2011. IT IS SUBMITTED TH AT AFTER THE A.O. AT THE TIME OF GIVING EFFECT TO THE ORDER OF THE TRIBUNAL HAS POINTED-OUT THAT HE WOULD NOT ABLE TO EFFECT TO THE ORDER OF THE TRIBUNAL SINCE THE ASSESSMENT Y EAR MENTIONED IN THE CAUSE TITLE OF THE TRIBUNALS ORDE R IS 2010-2011. IT IS, THUS, STATED THAT THE ASSESSEE IS NOW REQUESTING THE TRIBUNAL FOR RECTIFICATION OF ITS OR DER ACCORDINGLY. 3. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE, MR. V. RAGHAVENDRA RAO, HAS SUBMITTED THA T THE ASSESSEE HAD FILED AN APPLICATION UNDER SECTION 154 OF THE I.T. ACT, BEFORE THE LD. CIT(A) TO RECTIFY THE MISTAKE IN THE CAUSE TITLE OF THE CIT(A)S ORDER, SO THAT CORR ECT ASSESSMENT YEAR MAY BE MENTIONED BEFORE THE ITAT FO R FURTHER RECTIFICATION. HOWEVER, THE LD. CIT(A), HAS OBSERVED THAT THE ORDER OF THE LD. CIT(A) HAS MERGE D WITH THE ORDER OF THE ITAT AND THEREFORE, THERE IS NO OR DER OF THE CIT(A) FOR ISSUANCE OF ANY CORRIGENDUM RECTIFYI NG THE MISTAKE. A COPY OF THE SAID ORDER OF THE CIT(A) DAT ED 17.11.2015 IS FILED BEFORE US. 4. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE MATERIAL ON RECORD, WE FIND THAT UNDISPUTEDLY THE C ORRECT ASSESSMENT YEAR BEFORE US IS A.Y. 2011-2012, WHEREA S, THE LD. CIT(A) IN HIS ORDER HAS ERRONEOUSLY MENTION ED IT AS A.Y. 2010-2011 AND THE A.O. IN FORM-36 ALSO HAS MENTIONED THE A.Y. AS 2010-2011. TAKING THE SAME IN TO CONSIDERATION, THE ITAT VIDE ORDERS DATED 04.03.201 5 HAS 3 MA.NO.91/H/2015 IN ITA.NO.1587/H/2014 M/S. NSL TEXTILES LTD., HYDERABAD. DISPOSED OF THE APPEAL BY MENTIONING THE ASSESSMENT YEAR AS 2010-2011. THUS, AS FAR AS THIS TRIBUNAL IS CONC ERNED, THERE IS NO MISTAKE APPARENT FROM RECORD WHICH NEED S RECTIFICATION AT THIS STAGE. HOWEVER, WE HOLD THAT THE LD. CIT(A)S FINDING THAT THE ORDER OF THE CIT(A) HAS M ERGED WITH THE ORDER OF THE ITAT AND HENCE CANNOT BE RECT IFIED, CANNOT BE ACCEPTED AS THERE IS NO ADJUDICATION OF T HE ASSESSMENT YEAR IN THE APPEAL. THE CIT(A), CAN T HEREFORE RECTIFY THE CAUSE TITLE OF HIS ORDER BY MENTIONING THE CORRECT ASSESSMENT YEAR AND THEREAFTER, STEPS MAY B E TAKEN BY EITHER PARTY TO RECTIFY THE MISTAKE IN THE ORDER OF THIS TRIBUNAL AFTER WHICH THE A.O, MAY GIVE EFFECT TO THE ORDER OF THIS TRIBUNAL. 5. IN THE RESULT, M.A. OF THE ASSESSEE IS REJECTED . ORDER PRONOUNCED IN THE OPEN COURT ON 04.03.2016. SD/- SD/- (B. RAMAKOTAIAH) (SMT. P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 04 TH MARCH, 2016 VBP/- COPY TO 1. M/S. NSL TEXTILES LIMITED, 8 - 2 - 684/2/A, 4 TH FLOR, NSL ICON, ROAD NO.12, BANJARA HILLS, HYDERABAD. 2. THE D CIT, CIRCLE - 1 6 (1), ROOM NO.612, 6 TH FLOOR, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 3. CIT(A) - V , HYDERABAD. 4. CIT - I V , HYDERABAD. 4. D.R. ITAT B BENCH, HYDER ABAD 5. GUARD FILE