Income Tax Appellate Tribunal - Ahmedabad
Shreno Limited(Erstwhile Alembic ... vs Acit, Circle-4,, Baroda on 30 November, 2016
आयकर अपील
य अ धकरण, अहमदाबाद यायपीठ 'ए',अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
" A " BENCH, AHMEDABAD
सव ी एस.एस.गोदारा, या यक सद य एवं द प कुमार के डया, लेखा सद य के सम ।
BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER And
SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER
आयकर अपील सं./I.T.A. No.2452/Ahd/2013
( नधा रण वष / Assessment Year : 1997-98)
Shreno Limited बनाम/ The ACIT
( Erstwhile Alembic Glass Vs. Circle-4
Industries Ltd. ) Baroda
Alembic Road
Vadodara - 391 340
थायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AABCA 7953 Q
(अपीलाथ' /Appellant) .. ( (यथ' / Respondent)
अपीलाथ' ओर से /Appellant by : Ms. Urvashi Shodhan, AR
(यथ' क* ओर से/Respondent by : Shri K. Madhusudan, Sr.DR
ु वाई क* तार ख /
सन Date of Hearing 28/11/2016
घोषणा क* तार ख /Date of Pronounce ment 30/11/2016
आदे श / O R D E R
PER PRADIP KUMAR KEDIA, AM:
The present appeal is directed by the Assessee against the order of the Commissioner of Income Tax (Appeals)-III, Baroda [CIT(A) in short] dated 31/07/2013 for Assessment Year (AY) 1997-98.
2. The substantive issue is denial of interest entitled to assessee under section 244A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") on refund of self assessment tax paid.
ITA No.2452/Ahd/2013Shreno Ltd. vs. ACIT Asst.Year - 1997-98 -2-
3. The Ld.AR for the assessee Ms.Urvashi Shodhan submitted at the outset that an assessment under section 143(3) of the Act was passed in this case. The appeal was preferred against the aforesaid assessment order before the CIT(A)-Baroda. After giving effect to the order of the CIT(A), the tax liability was worked out to Rs.NIL by the Assessing Officer (AO). While giving effect to the order of the CIT(A), the AO failed to inter alia grant interest under section 244A on refund of excess tax by way of self assessment tax paid without assigning any reason.
4. Aggrieved by the aforesaid order giving appeal effect dated 28/01/2010, the assessee moved an application under section 154 of the Act before the AO. The AO rejected the aforesaid application vide order dated 20/08/2010. Against the aforesaid rectification order, the assessee moved an appeal before the CIT(A). The CIT(A) refused to entertain the plea of the Assessee and dismissed the appeal of the assessee on the ground that denial or otherwise of refund of interest on self assessment tax under section 244A is a debatable issue and not rectifiable under section 154 proceedings. The CIT(A) simultaneously observed that the right course of action for the assessee was to file a regular appeal on merits against the order giving appeal effect dated 28/01/2010.
5. As a sequel to the aforesaid observations of CIT(A) and as an appropriate remedy, the assessee filed a regular appeal dated 06/04/2012 before the CIT(A) against the aforesaid order giving appeal effect passed ITA No.2452/Ahd/2013 Shreno Ltd. vs. ACIT Asst.Year - 1997-98 -3- by the AO under section 143(3) r.w.s. 250 dated 28/01/2010. The assessee however simultaneously carried the appeal against the order of the CIT(A) dated 21/12/2011 passed in rectification proceedings before the Tribunal. The ITAT allowed the appeal of the assessee and reversed the order of CIT(A) refusing rectification. The claim thus sought in rectification proceedings were upheld. As a result, the relief sought towards interest on refund of self assessment tax was granted. The Revenue carried the aforesaid order of the ITAT before the Hon'ble Gujarat High Court which was dismissed in tax appeal No.129 of 2013 order dated 28/03/2013.
6. The Ld.AR in furtherance submitted that however, the present appeal pertaining for adjudication before the ITAT is against the subsequent order of the CIT(A) dated 31/07/2013 in regular appeal which was filed as a remedial measure to protect the interest of assessee in the situation of eventual dismissal of appeal in rectification proceedings. The Ld.AR accordingly submitted that appropriate relief may be granted having regard to the aforesaid facts.
7. The Ld.DR, Mr.K. Madhusudan, on the other hand, endorsed the facts submitted on behalf of the assessee and placed reliance upon the order of CIT(A).
ITA No.2452/Ahd/2013Shreno Ltd. vs. ACIT Asst.Year - 1997-98 -4-
8. We have carefully considered the rival submissions and perused the facts of the case. In the instant case, the assessee has filed rectification application against an order passed by AO under section 143(3) r.w.s. 250 dated 28/01/2010. The rectification as sought was finally approved by the ITAT in its order dated 27/07/2012. Thus, the grievance of the assessee against the order of the AO giving appeal effect dated 28/01/2010 stood redressed. Notwithstanding, the assessee also simultaneously perused parallel remedy before the CIT(A) by a way of regular appeal. The CIT(A) has rejected the relief sought in regular appeal vide order dated 31/07/2013. The present appeal before the Tribunal is against the aforesaid second order of the CIT(A) dated 31/07/2013. The relief sought by the assessee in the present appeal before the Tribunal is also towards claim of interest under section 244A on refund of self assessment tax which is akin to the claim made in rectification proceedings. Thus, the cause of action arising in the present appeal is identical to the appeal before the ITAT in the rectification proceedings. As noted above, the aforesaid issue has already been decided in favour of the Assessee by the Coordinate Bench of Tribunal in ITA No.2452/Ahd/2013 order dated 28/11/2016. Therefore, the cause of action in the present appeal has ceased to exist and does not survive any more. We are thus of the view that the present appeal for the same cause of action is thus not maintainable and is rendered infructuous.
ITA No.2452/Ahd/2013Shreno Ltd. vs. ACIT Asst.Year - 1997-98 -5-
9. In the result, appeal of the assessee stands dismissed as infructuous.
This Order pronounced in Open Court on 30/11/2016
Sd/- Sd/-
(एस.एस.गोदारा) ( द प कुमार के डया)
या यक सद य ले खा सद य
( S.S. GODARA ) ( PRADIP KUMAR KEDIA )
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad; Dated 30/ 11 /2016
ट .सी.नायर, व. न.स./T.C. NAIR, Sr. PS
आदे श क ! त#ल$प अ%े$षत/Copy of the Order forwarded to :
1. अपीलाथ' / The Appellant
2. (यथ' / The Respondent.
3. संबं6धत आयकर आयु8त / Concerned CIT
4. आयकर आयु8त(अपील) / The CIT(A)-III, Baroda
5. 9वभागीय त न6ध, आयकर अपील य अ6धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स(या9पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation .. 29.11.16 (dictation-pad 11- pages attached at the end of this appeal-file)
2. Date on which the typed draft is placed before the Dictating Member ...29.11.16
3. Other Member...
4. Date on which the approved draft comes to the Sr.P.S./P.S.................
5. Date on which the fair order is placed before the Dictating Member for pronouncement......
6. Date on which the fair order comes back to the Sr.P.S./P.S.......30.11.16
7. Date on which the file goes to the Bench Clerk.....................30.11.16
8. Date on which the file goes to the Head Clerk..........................................
9. The date on which the file goes to the Assistant Registrar for signature on the order..........................
10. Date of Despatch of the Order..................