United Spirits Ltd.,, v. DCIT,

ITA 1641/BANG/2013 | 1996-1997
Pronouncement Date: 17-10-2016 | Result: Allowed

Appeal Details

RSA Number 164121114 RSA 2013
Assessee PAN AACCM8043J
Bench Bangalore
Appeal Number ITA 1641/BANG/2013
Duration Of Justice 2 year(s) 10 month(s) 19 day(s)
Appellant United Spirits Ltd.,,
Respondent DCIT,
Appeal Type Income Tax Appeal
Pronouncement Date 17-10-2016
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 17-10-2016
Date Of Final Hearing 09-08-2016
Next Hearing Date 09-08-2016
Assessment Year 1996-1997
Appeal Filed On 28-11-2013
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BANGALORE BEFORE SHRI S.K.YADAV JUDICIAL MEMBER AND SHRI A. K. GARODIA ACCOUNTANT MEMBER ITA NO.1641 TO 1644(BANG) 2013 (ASSESSMENT YEARS : 199697 199798 19992000 & 2 00001) M/S UNITED SPIRITS LIMITED (SUCCESSOR TO SHAW WALLACE & CO. LTD.) 6 TH FLOOR UB TOWERS UB CITY 24 VITTAL MALLYA ROAD BANGALORE 560001 PAN: AACCM8043J APPELLANT VS DCIT (TDS) CIRCLE 18 (2) BANGALORE RESPONDENT ASSESSEE BY : SHRI NAGESHWAR RAO ADVOCATES REVENUE BY : SHRI AR. V. SREENIVASAN JCIT DATE OF HEARING : 22-08-2016 DATE OF PRONOUNCEMENT : 17-10-2016 O R D E R PER BENCH: ALL THESE FOUR APPEALS ARE FILED BY THE ASSESSEE A ND THESE ARE DIRECTED AGAINST FOUR SEPARATE ORDERS OF LEARNED CI T (A) II BANGALORE ALL DATED 18.09.2013 FOR A. YS. 1996 97 1997 98 1999 2000 & 2000 01. 2. ALL THESE APPEALS WERE HEARD TOGETHER AND ARE B EING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CO NVENIENCE. ITA NO.1641 TO 1644(BANG)/2013 PAGE 2 OF 4 3. IN ALL THESE APPEALS THE ASSESSEE HAS RAISED AN OBJECTION AS PER GROUND NO. 3 THAT THE ORDER PASSED BY THE A.O. IS BARRED BY LIMITATION IN SO FAR AS IT IS AGAINST THE PROVISION S OF SECTION 153 (2A) OF THE ACT. 4. LEARNED AR OF THE ASSESSEE PLACED RELIANCE ON TH E JUDGMENT OF HONBLE RAJASTHAN HIGH COURT RENDERED IN THE CAS E OF CIT VS. JODHAN REAL ESTATE DEVELOPMENT CORPORATION PVT. LTD . AS REPORTED IN 273 ITR 195. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT (A). 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIN D THAT AS PER LEARNED CIT (A) THE PROVISIONS OF SECTION 153 (2A) DOES NOT APPLY TO ORDERS PASSED U/S 201 (1) AND 201 (1A). TH E FACTS ARE UNDISPUTED THAT THE IMPUGNED ORDERS PASSED BY THE A .O. ON 30.03.2011 U/S 201 (1) AND 201 (1A) WERE PASSED TO GIVE EFFECT TO THE TRIBUNAL ORDER DATED 16.11.2006 AS NOTED BY THE A.O. HIMSELF IN FIRST PARA OF HIS ORDERS. AS PER THE PROVISIONS OF SECTION 153 (2A) THE ORDERS ARE TIME BARRED AND HENCE WE HAVE TO DE CIDE THIS ASPECT ONLY AS TO WHETHER THE PROVISIONS OF SECTION 153 (2 A) ARE APPLICABLE TO ORDERS PASSED U/S 201 (1) AND 201 (1A). LEARNED CIT (A) HAS HELD THAT THE PROVISIONS OF SECTION 153 (2A) DOES N OT APPLY TO ORDERS PASSED U/S 201 (1) AND 201 (1A). IT IS NOTED BY HIM IN PARA 3.2 OF HIS ORDER THAT AS PER THE A.O. SECTION 153 (2A) O F THE ACT APPLIES TO ITA NO.1641 TO 1644(BANG)/2013 PAGE 3 OF 4 ONLY ORDERS ENUMERATED THEREIN AND DOES NOT COVER O RDERS PASSED U/S 201 (1) AND 201 (1A). LEARNED CIT (A) HAS REPRO DUCED THE PROVISIONS OF SECTION 153 (2A) AND SINCE SECTION 20 1 IS NOT REFEREED THEREIN HE CONFIRMED THE ASSESSMENT ORDER ON THIS ASPECT. IN THE LIGHT OF THESE FACTS NOW WE EXAMINE THE APPLICABIL ITY OF THE JUDGMENT OF HONBLE RAJASTHAN HIGH COURT RENDERED I N THE CASE OF CIT VS. JODHAN REAL ESTATE DEVELOPMENT CORPORATION PVT. LTD. (SUPRA). WE FIND THAT IN THAT CASE FRESH ORDER PA SSED U/S 104 WAS ALSO IN DISPUTE AS TIME BARRED AND THE TRIBUNAL HEL D IN THAT CASE THAT IT IS TIME BARRED AND THIS TRIBUNAL ORDER WAS UPHELD BY HONBLE RAJASTHAN HIGH COURT. WE ARE OF THE CONSIDERED OPIN ION THAT IF SECTION 153 (2A) IS APPLICABLE TO ORDER PASSED U/S 104 THEN THERE IS NO REASON OR BASIS TO HOLD THAT IT IS NOT APPLICABL E TO ORDER PASSED U/S 201 AND 201 (1A). ACCORDINGLY BY RESPECTFULLY FOLLOWING THIS JUDGMENT OF HONBLE RAJASTHAN HIGH COURT RENDERED I N THE CASE OF CIT VS. JODHAN REAL ESTATE DEVELOPMENT CORPORATION PVT. LTD. (SUPRA) WE HOLD THAT ALL THESE ORDERS PASSED BY TH E A.O. U/S 201 AND 201 (1A) ARE TIME BARRED. HENCE THESE ARE QUASH ED. 6. IN VIEW OF OUR ABOVE DECISION OTHER GROUNDS RAI SED BY THE ASSESSEE DO NOT REQUIRE ANY ADJUDICATION. ITA NO.1641 TO 1644(BANG)/2013 PAGE 4 OF 4 7. IN THE RESULT ALL THESE FOUR APPEALS OF THE ASS ESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MEN TIONED ON THE CAPTION PAGE. SD/- (SUNIL KUMAR YADAV) SD/- (A.K. GARODIA) JUDICAL MEMBER ACCOUNTANT MEMBER PLACE: BANGALORE: D A T E D : 17.10.2016 AM /DS/ COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - II BANGALORE 4 CIT 5 DR ITAT BANGALORE. 6 GUARD FILE BY ORDER AR ITAT BANGALORE