HYGIENIC RESEARCH INSTITUTE PVT. LTD., MUMBAI V. ITO - 8(2)(1), MUMBAI

MA 99/MUM/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5016 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2010-2011
• Appeal Filed On: 04-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJNEESH K ARVINDDR
• Assessee Lawyers: USHA KADAMAR

Judgement Text

, , , , INCOME-TAX APPELLATE TRIBUNAL -HBENCH MUMBAI , , , BEFORE S/SHRI RAJENDRA,ACCOUNTANT MEMBER AND RAM LAL NEGI,JUDICIAL MEMBER / MA NO.99/MUM/2016 (ARISING OUT OF / ITA NO.4741/MUM/2014 ; /ASSESSMENT YEAR-2010-11) HYGENIC RESEARCH INSTITUTE PVT. LTD. (FORMERLY KNOWN AS HRI COSMETIC (INDIA) PVT. LTD. 602, SUPREME CHAMBERS, OFFVEERA DESAI ROAD, ANDHERI WEST MUMBAI-400 053. PAN:AABCH 1547 F VS. INCOME TAX OFFICER WARD-8(2)(1),AAYAKAR BHAVAN, MUMBAI-400020. (APPLICANT) (RESPONDENT ) REV ENUE BY: SHRI RAJNEESH K. ARVIND-DR ASS ESSEE BY: MS. USHA KADAM-AR / DATE OF HEARING: 23.09.2016 / DATE OF PRONOUNCEMENT: 19.10.2016 ,1961 254(1) ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) ! , '# / PER RAJENDRA A.M. - VIDE ITS APPLICATION,DT 4.5.2016,THE ASSESSEE HAS STATED THAT THERE WERE CERTAIN MISTAKES IN THE ORDER OF THE TRIBUNAL, DATED 29.9.16,THAT SAME WERE TO BE RECTIFIED AS PER PROVISIONS OF SECTION 254(2) OF THE ACT,THAT WHILE DECIDING THE ISSUE OF GRANTING DEDUCTION U/S.80IC IN RESPECT OF MISCELLANEOUS INCOME THE TRIBUNAL HAD DECIDED THE ISSUE AGAINST THE ASSESSEE, THAT THE DETAILS OF MISCELLANEOUS INCOME WERE GIVEN IN THE STATEMENT OF FACTS FILED BEFORE THE FAA WHO DID NOT CONSIDER THE SAME WHILE PASSING THE ORDER,THAT A RECTIFICATION APPLICATION DT.236.2014 WAS FILED BEFORE THE FAA,THAT THE ABOVE FACT WAS ARGUED BEFORE THE TRIBUNAL, THAT WHILE DECIDING THE APPEAL IT DID NOT CONSIDER THE ARGUMENTS WITH R EGARD TO 80IC DEDUCTION IN RESPECT OF MISCELLANEOUS INCOME. 2. DURING THE COURSE OF HEARING BEFORE US, THE AUTHORI SED REPRESENTATIVE (AR) REITERATED THE ABOVE ARGUMENTS.THE DEPARTMENTAL REPRESENTATIVE (DR ) ARGUED THAT THERE WAS NO MISTAKE IN THE ORDER OF THE TRIBUNAL, THAT IT HAD DECIDED THE MATTER ON MERITS, THAT ASSESSEE WANTED TO REVIEW THE CASE IN THE NAME OF RECTIFICATION.HE RE LIED ON THE CASE OF RAMESH ELECTRICAL & TRADING CO.(203ITR497). MA/99/M/16-HYGENIC RESEARCH IPL 2 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND TAKEN NOTE OF THE HEARING AS RECORDED IN THE LOG- BOOK.IT IS FOUND THAT BEFORE US,THE ASSESSEE HAD NO T BROUGHT ANYTHING ON RECORD ABOUT FILING OF DETAILS BEFORE THE AO OR FAA, THAT APPLICATION ALLE GED TO BE FILED BEFORE THE FAA WAS ALSO NOT REFERRED TO.TRIBUNAL IS SUPPOSED TO CONSIDER TH E MATERIAL WHICH IS RELIED UPON DURING THE COURSE OF HEARING. IT IS NOT KNOWN AS TO WHETHER TH E ASSESSEE HAD FOLLOWED UP THE RECTIFICATION APPLICATION FILED BEFORE THE FAA BY FILING RTI APPL ICATION. WE FIND THAT THE FAA HAD DECIDED THE APPEAL IN APRIL 2014.WHAT WAS THE PROGRESS OF T HE RECTIFICATION APPLICATION TILL THE HEARING BEFORE US I.E. 18.02.2016 IS KNOWN TO THE ASSESSEE ONLY. FINALLY,WE WILL LIKE TO REFER TO THE CASE OF RAMESH ELECTRICAL (SUPRA), WHEREIN THE HON BLE JURISDICTIONAL HIGH COURT HAS HELD THAT FAILURE BY THE TRIBUNAL TO CONSIDER AN ARGUMEN T ADVANCED BY EITHER PARTY IS NOT AN ERROR APPARENT FROM RECORD, ALTHOUGH IT MAY BE AN ERROR O F JUDGMENT.IN OUR OPINION,IN THE CASE UNDER CONSIDERATION THERE IS NO ERROR OF JUDGMENT A LSO.THEREFORE, WE ARE NOT INCLINED TO ENTERTAIN THE APPLICATION FILED BY THE ASSESSEE. AS A RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH OCTOBER, 2016. 19 2016 SD/- SD/ - ( / RAM LAL NEGI ) ( / RAJENDRA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 19. 10.2016. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR A BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.