Deputy Commissioner of Income Tax, Central Circle-1(3), Davanagere V. M/s. Shamanur Sugars Ltd., Davanagere

MA 97/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6741 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 05-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUSANTHOMAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 97/BANG/2018 (IN ITA NO. 438/BANG/2013) ASSESSMENT YEAR : 20 08 - 09 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BANGALORE. VS. M/S. SHAMANUR SUGARS LTD., NO. 374, 4 TH MAIN, P.J. EXTENSION, DAVANGERE. PAN: AAKCS3216P APPELLANT RESPONDENT APPELLANT BY : SMT. SUSAN THOMAS, ADDL. CIT (DR) RESPONDENT BY : SMT. SHEETAL BORKAR, ADVOCATE DATE OF HEARING : 01 .0 6 .2018 DATE OF PRONOUNCEMENT : 08 .0 6 .2018 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE REVENUE AND THIS IS CONTE NDED IN THE M.P. THAT THERE ARE CERTAIN APPARENT MISTAKES IN THE IMPUGNED TRIBUNAL ORDER DATED 31.10.2017. 2. IN THE COURSE OF HEARING BEFORE US, IT WAS SUBMI TTED BY LD. DR OF REVENUE THAT THE ISSUE WAS DECIDED BY THE TRIBUNAL AS PER PARA 8 OF THE IMPUGNED TRIBUNAL ORDER AND ALTHOUGH THE APPEAL OF THE REVENUE IS ALL OWED FOR STATISTICAL PURPOSES BUT IN PARA NO. 8 OF THE TRIBUNAL ORDER, MENTION IS ONLY REGARDING GROUND NO. 3 OF THE REVENUES APPEAL AND THERE IS NO MENTION REGARD ING THE REMAINING GROUNDS OF REVENUES APPEAL AND HENCE, THIS ASPECT SHOULD B E CLARIFIED THAT THE MATTER IS RESTORED BACK TO THE FILE OF AO FOR FRESH DECISION IN RESPECT OF ALL THE GROUNDS RAISED BY THE REVENUE BEFORE THE TRIBUNAL. THE LD. AR OF ASSESSEE SUBMITTED THAT SHE HAS NO OBJECTION IF SUCH CLARIFICATION IS GIVEN BY THE TRIBUNAL IN THE M.P. ORDER. M.P. NO. 97/BANG/2018 (IN ITA NO. 438/BANG/2013) PAGE 2 OF 2 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FI ND THAT THE APPEAL OF THE REVENUE IS CONTAINING SEVEN GROUNDS AS ALREADY REPR ODUCED BY TRIBUNAL IN PARA 3 ON PAGE 3 OF IMPUGNED TRIBUNAL ORDER. OUT OF THE SE SEVEN GROUNDS, GROUND NO. 3 IS REGARDING VIOLATION OF RULE 46A (3) WITH R EGARD TO CANE PURCHASES AND GROUND NO. 4 OF REVENUES APPEAL IS REGARDING DELET ION MADE BY CIT (A) IN RESPECT OF ADDITION MADE BY THE AO FOR BIO-FUEL PEL LETS PURCHASED AND GROUND NO. 5 OF REVENUES APPEAL IS REGARDING DISALLOWANCE DELETED BY CIT (A) IN RESPECT OF BOTH CANE PURCHASES AND BIO-FUEL PELLETS PURCHASES. HENCE, WE MAKE IT CLEAR THAT ALL THE ISSUES RAISED BY REVENUE IN ITS APPEAL ARE RESTORED BACK BY THE TRIBUNAL AND NOT ONLY ONE ISSUE IN RESP ECT OF CANE PURCHASES. 4. IN THE RESULT, THE M.P. FILED BY THE REVENUE STA NDS ALLOWED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (SUNIL KUMAR YADAV) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEM BER BANGALORE, DATED, THE 08 TH JUNE, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.