DCIT, Bangalore v. M/s. Timken Engineering & Research India Pvt. Ltd.,, Bangalore

MA 114/BANG/2019 | 2006-2007
Pronouncement Date: 04-11-2019 | Result: Dismissed

Appeal Details

RSA Number 11421124 RSA 2019
Assessee PAN AABCT2265L
Bench Bangalore
Appeal Number MA 114/BANG/2019
Duration Of Justice 1 month(s) 10 day(s)
Appellant DCIT, Bangalore
Respondent M/s. Timken Engineering & Research India Pvt. Ltd.,, Bangalore
Appeal Type Miscellaneous Application
Pronouncement Date 04-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 04-11-2019
Last Hearing Date 01-11-2019
First Hearing Date 01-11-2019
Assessment Year 2006-2007
Appeal Filed On 24-09-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE JUDICIAL MEMBER M.P. NO. 114/BANG/2019 (IN I T (TP)A NO. 1 339 /BANG/201 0 ) ASSESSMENT YEAR : 20 0 6 - 07 THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12 (4) BANGALORE. VS. M/S. TIMKEN ENGINEERING & RESEARCH INDIA PVT. LTD. SY.NO. (S) 39 41(P)&42 (P) ELECTRONIC CITY PHASE II DODDATHOGUR VILLAGE BEGUR HOBLI TALUK BANGALORE SOUTH DISTRICT BANGALORE 560 100. PAN: AABCT2265L APPELLANT RESPONDENT ASSESSEE BY : SHRI ALIASGAR RAMPURWALA CA REVENUE BY : SHRI KUMAR AJEET ADDL. CIT (DR) DATE OF HEARING : 01 . 1 1 .2019 DATE OF PRONOUNCEMENT : 04 . 1 1 .2019 O R D E R PER SHRI A.K. GARODIA ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE REVENUE AND THIS IS THE CONTENTION RAISED IN THIS M.P. THAT AS PER THE TRIBUNAL ORDER THE TRIBUNAL HAS REMANDED THE MATTER BACK TO THE FILE OF DRP BUT AS PER RULE 28 OF ITAT RULES 1963 IT IS PRESCRIBED THAT WHERE THE TRIBUNAL IS OF THE OPINION THAT THE CASE SHOULD BE REMANDED IT MAY REMAND IT TO THE AUTHORITY AGAINST WHOSE ORDER THE APPEAL HAS BEEN PREFERRED OR TO THE AO WITH SUCH DIRECTIONS AS THE TRIBUNAL MAY THINK FIT. THIS IS THE CONTENTION RAISED IN THIS M.P. THAT AS PER RULE 28 OF ITAT RULES 1963 THE TRIBUNAL CAN SET ASIDE THE MATTER ONLY TO THE AO IN THE PRESENT CASE BECAUSE THIS APPEAL HAS BEEN PREFERRED BY THE ASSESSEE AGAINST THE ASSESSMENT ORDER PASSED BY THE AO. 2. IN COURSE OF HEARING THE LD. DR OF REVENUE MADE SAME SUBMISSIONS AS HAS BEEN STATED IN THIS M.P. IN REPLY THE LD. AR OF ASSESSEE SUBMITTED COPY OF THE TRIBUNAL ORDER IN M.P. NO. 52/BANG/2019 DATED 28.08.2019 IN THE CASE OF ITO M.P. NO. 114/BANG/2019 (IN IT(TP)A NO. 1339/BANG/2010) PAGE 2 OF 2 VS. WEG INDUSTRIES (INDIA) PVT. LTD. AND IT WAS POINTED OUT THAT IN THIS M.P. ALSO SAME CONTENTION WAS RAISED BY THE REVENUE AND THE SAME WAS REJECTED BY THE TRIBUNAL AS PER ITS OBSERVATIONS IN PARA NO. 6 OF THIS TRIBUNAL ORDER. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIRST OF ALL REPRODUCE PARA NO. 6 FROM THE TRIBUNAL ORDER IN M.P. NO. 52/BANG/2019 DATED 28.08.2019. THE SAME IS AS UNDER. 6. FROM THE ABOVE RULE 28 IT COMES OUT THAT THE MATTER MAY BE REMANDED BY THE TRIBUNAL TO THE AUTHORITY FROM WHOSE ORDER THE APPEAL HAS BEEN PREFERRED. WE HAVE SEEN THAT IN THE PRESENT CASE ALTHOUGH THE ORDER IS PASSED BY THE AO BUT IT IS COMPULSORILY REQUIRED TO BE IN CONFORMITY WITH THE DIRECTIONS OF DRP AND THEREFORE IN OUR CONSIDERED OPINION IN VIEW OF THE COMBINED READING OF RULE 28 OF ITAT RULES 1963 SECTION 144C(13) AND SECTION 254(1) OF THE IT ACT IT CANNOT BE SAID THAT THERE IS AN APPARENT MISTAKE IN THE TRIBUNAL ORDER IF THE TRIBUNAL HAS RESTORED BACK THE MATTER IN THE PRESENT CASE TO DRP AND NOT TO THE AO. 4. RESPECTFULLY FOLLOWING THIS TRIBUNAL ORDER WE HOLD THAT IN THE PRESENT CASE ALSO THERE IS NO APPARENT MISTAKE IN THE TRIBUNAL ORDER SIMPLY BECAUSE THE TRIBUNAL HAS RESTORED BACK THE MATTER TO THE FILE OF DRP AND NOT TO THE AO. 5. IN THE RESULT THE M.P. FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE DATED THE 4 TH NOVEMBER 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR ITAT BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.