M/s. Linde India Limited (formerly BOC India Limited), Kolkata v. JCIT, Range - 12, Kolkata, Kolkata

MA 55/KOL/2019 | 2011-2012
Pronouncement Date: 06-11-2019 | Result: Allowed

Appeal Details

RSA Number 5523524 RSA 2019
Assessee PAN AAACB2528H
Bench Kolkata
Appeal Number MA 55/KOL/2019
Duration Of Justice 7 month(s) 30 day(s)
Appellant M/s. Linde India Limited (formerly BOC India Limited), Kolkata
Respondent JCIT, Range - 12, Kolkata, Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 06-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted C
Tribunal Order Date 06-11-2019
Last Hearing Date 05-04-2019
First Hearing Date 05-04-2019
Assessment Year 2011-2012
Appeal Filed On 07-03-2019
Judgment Text
C IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH C KOLKATA BEFORE SHRI J. SUDHAKAR REDDY ACCOUNTANT MEMBER AND SHRI S.S.GODARA JUDICIAL MEMBER (MISC. APPLICATION) M.A.NO.55-56/KOL/2011 (ARISING OUT ITA NO.224/KOL/2016 & 381/KOL/2017) / ASSESSMENT YEAR:2011-12 & 2012-13 M/S LINDE INDIA LTD. (FORMERLY BOC INDIA LTD.) OXYGEN HOUSE P-43 TARATALA ROAD KOLKTA-700 088 [ PAN NO. AAACB 2528 H ] / V/S . JCIT RANGE-12 AAYAKAR BHAWAN P-7 CHOWRINGHEE SQUARE KOLAKTA-69 DCIT CIRCLE-12(1) AAYAKAR BHAWAN P-7 CHOWRINGHEE SQUARE KOLKATA-700 069 (ORIGINAL APPELLANT) (ORIGINAL R ESPONDENT) (APPELLANT) .. (RESPONDENT) /BY ASSESSEE SHRI J.P. KHAITAN SR ADVOCATE & SHRI PRATYUSH JHUNJHUNWALA ADVOCATE / BY RESPONDENT SMT.RANU BISWAS ADDL. CIT-DR / DATE OF HEARING 09-08-2019 / DATE OF PRONOUNCEMENT -11-2019 / ORDER PER S.S.GODARA JUDICIAL MEMBER:- THESE TWO ASSESSEES MISCELLANEOUS APPLICATION(S) F ILED U/S 254(2) OF THE INCOME TAX ACT 1961; IN SHORT THE ACT SEE K TO RECALL / RECTIFY THE TRIBUNALS COMMON ORDER DATED 19.09.2018. HEARD BOTH THE PARTIES. CASE FILE(S) PERUSED. MA NO.55-56/KOL/2019 M/S LINDE INDIA LTD. V. JCIT/DCIT KOL PAGE 2 2. IT TRANSPIRES AT THE OUTSET THAT THE ASSESSEES INSTANT TWO MISCELLANEOUS APPLICATIONS PERTAIN TO ASSESSMENT YE AR(S) 2011-12 AND 2012-13 INVOLVING CORRESPONDING MAIN CASES ITA NO.2 24/KOL/2016 AND 381/KOL/2017; RESPECTIVELY. THE TRIBUNALS COMMON O RDER HAD PARTLY ALLOWED BOTH THE MAIN APPEAL(S) FOR STATISTICAL PUR POSES QUA THE ARMS LENGTH PRICE ISSUE OF ITS INTERNATIONAL TRANSACTION S IN VIEW OF THE UNILATERAL ADVANCE PRICING ARRANGEMENT APA CERTIFIED / ISSUE D ON 26.12.2018. THE CO-ORDINATE BENCH THEREAFTER AFFIRMED THE LOWER AUTHORITIES ACTION DISALLOWING / ADDING PURCHASES OF RAW MATERIALS AMO UNTING TO 498 44 615/- SALE OF FINISHED GOODS OF 15 10 218/- CYLINDER RENTAL CHARGES OF 9 62 891/- AND EXPORT OF CAPITAL ASSETS INVOLVING S UM OF 115 70 189/-; TOTALING TO 638 87 913/- IN FORMER AND CYLINDER RENTAL CHARGES OF 56 00 556/- ALONGWITH EXPORT OF CAPITAL ASSETS OF 686 42 156/-; AGGREGATING TO 742 42 712/-; ASSESSMENT YEAR-WISE RESPECTFULLY. 3. THE ASSESSEES ONLY PLEA DURING THE COURSE OF HE ARING IS THAT ALTHOUGH IT HAD FILED AN ADJOURNMENT PETITION DATED 05.09.2018 SEEKING POSTPONEMENT OF HEARING IN MAIN CASES AND ITS ARGUI NG COUNSEL HAD NOT APPEARED IN THE TRIBUNAL THE BENCH PROCEEDED TO HE AR THE APPEAL AND THEREFORE LEARNED AUTHORIZED REPRESENTATIVE APPEAR ING ON ITS BEHALF AS A PROXY COUNSEL WITHOUT ANY WRITTEN AUTHORIZATION CO ULD NOT HAVE PRESENTED ITS CASE ON THE UNADJUDICATED ISSUES. THE RELEVANT ADJOURNMENT PETITION TO THIS EFFECT ALSO FORMS PART OF THE CASE RECORD. THE REVENUE IS FAIR ENOUGH IN NOT DISPUTING ALL THESE F ACTUAL AVERMENTS. WE THEREFORE OBSERVE THAT THE TRIBUNALS ORDER DATED 1 9.09.2018 NOT ADJUDICATING UPON ALL THE FOREGOING ISSUES ON MERIT S SUFFERS FROM AN APPARENT MISTAKE ON THE FACE OF RECORD. WE ACCORDIN GLY RECALL THE SAME TO THIS LIMITED EXTENT. THE REGISTRY IS DIRECTED TO FIX THE MAIN CASES ITA MA NO.55-56/KOL/2019 M/S LINDE INDIA LTD. V. JCIT/DCIT KOL PAGE 3 NO.224/KOL/2016 AND 381/KOL/2017 FOR THESE TWO ASSE SSMENT YEAR(S) 2011-12 & 2012-13 FOR HEARING IN DUE COURSE. 4. THESE TWO ASSESSEES MISCELLANEOUS APPLICATIONS MA NO.55/KOL/2019 & 56/KOL/2019 ARE ALLOWED IN ABOVE T ERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 06/11/2019 SD/- SD/- ( ) ( ) (J. SUDHAKAR REDDY) (S.S.GODARA) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) KOLKATA *DKP '- 06 / 11 /201 9 / COPY OF ORDER FORWARDED TO:- 1. /ASSESSEE-M/S LINDE INDIA LTD. OXYGEN HOUSE P-43 TARATALA RD KOLKATA-88 2. /REVENUE-JCIT RANGE-12/DCIT CIR-12(1) AAYAKAR BHA WAN P-7 CHOWRINGHEE S Q. KOL-69 3. 2 3 / CONCERNED CIT 4. 3- / CIT (A) 5. 82 2 KOLKATA / DR ITAT KOLKATA 6. / GUARD FILE. BY ORDER/ 2