Oil and Natural Gas Corporation Ltd.,, Anand v. The ACIT.,TDS,, Baroda

MA 186/AHD/2014 | 2010-2011
Pronouncement Date: 30-04-2015 | Result: Allowed

Appeal Details

RSA Number 18620524 RSA 2014
Assessee PAN MARCH2010A
Bench Ahmedabad
Appeal Number MA 186/AHD/2014
Duration Of Justice 5 month(s) 20 day(s)
Appellant Oil and Natural Gas Corporation Ltd.,, Anand
Respondent The ACIT.,TDS,, Baroda
Appeal Type Miscellaneous Application
Pronouncement Date 30-04-2015
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 30-04-2015
Date Of Final Hearing 17-04-2015
Next Hearing Date 17-04-2015
Assessment Year 2010-2011
Appeal Filed On 10-11-2014
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORESHRI ANIL CHATURVEDI A.M. & SHRI KUL BHARAT J.M.) M. A. NOS. 184 TO 187/AHD/2014 ( IN ITA NOS.155 159 287 &332/AHD/2012) (ASSESSMENT YEARS: 2010-11) OIL AND NATURAL GAS CORPORATION LTD. WESTERN ONSHORE BASIN PRAGATI BHAWAN MAKARPURA RAOD BARODA-290009 V/S THE A.C.I.T. (TDS) AYKAR BHAVAN BARODA (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.N. SOPARKAR A.R. RESPONDENT BY : SHRI ROOP CHAND SR. D.R. ( )/ ORDER DATE OF HEARING : 17-04-2015 DATE OF PRONOUNCEMENT : 30 -04-2015 PER ANIL CHATURVEDI A.M. 1. THESE MISCELLANEOUS PETITIONS DATED 05.11.2014 ARE FILED BY THE ASSESSEE IN RESPECT OF ITA NOS. 155 159 287 & 332/AHD/2012 FOR A.Y. 2010-11 (ORDER DATED 14.02.2014) BELONGING TO DIFFERENT UNITS OF O NGC. 2. BEFORE US LD. A.R. SUBMITTED THAT THE ISSUE IN ALL THE M.AS ARE THE REJECTION OF CLAIM OF ASSESSEE WITH RESPECT TO THE UNIFORM AL LOWANCE BEING EXEMPT UNDER RULE 2BB(1)(F) R.W.S. 10(14)(I). HE SUBMITTED THAT THE CLAIM OF ASSESSEE WAS REJECTED BY THE TRIBUNAL FOR THE REASO N THAT AT THE TIME OF HEARING THE LD. A.R. HAD SUBMITTED THAT NO UNIFORM FOR THE EMPLOYEES WAS M.A NOS 184 TO 187/AHD/2014 (IN ITA NOS. 155 15 9 2 87 & 332/AHD/2012) . A.Y. 2010-2 011 2 PRESCRIBED BY THE COMPANY AND THEREFORE THE HONBLE TRIBUNAL HELD THAT THE UNIFORM ALLOWANCE GRANTED TO THE EMPLOYEES CANNOT B E CONSIDERED AS EXEMPT. BEFORE US LD. A.R. SUBMITTED THAT THE SUBM ISSION OF THE LD. A.R ABOUT NON PRESCRIBING ANY UNIFORM FOR THE EMPLOYEES WAS UNDER A MISTAKEN BELIEF AND WAS INCORRECT. HE SUBMITTED THAT THE UNI FORM WAS INDEED BEING PRESCRIBED FOR THE EMPLOYEES OF THE ASSESSEE AND FO R WHICH HE ALSO PLACED ON RECORD THE COPY OF THE CIRCULAR DATED 29 TH MARCH 2010 AND 5 TH MARCH 2014 ISSUED BY THE CORPORATE POLICY GROUP OF ONGC L TD. HE THEREFORE SUBMITTED THAT THE SUBMISSION OF LD. A.R. WAS AT VA RIANCE WITH THE FACTUAL POSITION AND FOR WHICH THE ASSESSEE SHOULD NOT SUFF ER. HE THEREFORE SUBMITTED THAT THE MATTER MAY BE RECALLED ON ACCOUN T OF THE AFORESAID FACTUAL MISTAKE IN THE ORDER. THE LD. D.R. ON THE OTHER HAN D SUBMITTED THAT THERE WAS NO APPARENT MISTAKE IN THE ORDER OF THE LD. TRIBUNA L AND THEREFORE THE SAME CANNOT BE RECTIFIED U/S. 254(2) OF THE ACT. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT WHILE DECIDING THE APPEAL A QUESTION WAS PUT BY THE BENCH TO THE LD. A.R. AS TO WHETHER ANY UNIFORM FOR THE EMPLOYEES WA S PRESCRIBED BY THE ASSESSEE AND IN VIEW OF THE ANSWER OF THE LD. A.R. BEING IN NEGATIVE IT WAS HELD THAT THE UNIFORM ALLOWANCE GRANTED TO THE EMPL OYEES OF THE ASSESSEE WAS NOT EXEMPT U/S. 10(14)(I) READ WITH RULE 2BB OF THE ACT. NOW BEFORE US LD. A.R. HAS PLACED ON RECORD THE COPY OF THE C IRCULARS ISSUED BY THE CORPORATE POLICY GROUP OF ASSESSEE WHICH INTERALIA STATES THAT ALL THE EMPLOYEES ARE COMPULSORILY REQUIRED TO BE IN THE UN IFORM WHILE ON DUTY. IN VIEW OF THE AFORESAID CIRCULARS SEEN TOGETHER WITH THE SUBMISSION OF LD. A.R. AT THE TIME OF HEARING OF APPEAL WE ARE OF THE VIE W THAT THERE WAS AN M.A NOS 184 TO 187/AHD/2014 (IN ITA NOS. 155 15 9 2 87 & 332/AHD/2012) . A.Y. 2010-2 011 3 APPARENT ERROR IN THE ORDER PASSED ON 14.02.2014 AN D WE THEREFORE RECALL THE AFORESAID ORDERS. THE REGISTRY IS DIRECTED TO FIX T HE HEARING IN ALL THE AFORESAID APPEALS IN DUE COURSE. 4. IN THE RESULT THE MISCELLANEOUS APPLICATIONS OF TH E ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 30 - 04 - 2015. SD/- SD/- (KUL BHARAT) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR. ITAT AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT AHME DABAD