2022 (7) TMI 1292 - AT - Income Tax

Rectification u/s 254 - entitled for the deduction u/s 80IC and violation of sub rule (4) of Rule 18BBB - HELD THAT - On going to the page 9 at para 4, we find that the issue of section 80IA(7) and 80IC(7) have been examined and dealt by the Co-ordinate Bench of the Tribunal. The Tribunal has also examined the remand report of the AO and also the applicability of Rule 18BBB and provision of section 80IA(8) and 80IA(12). Further, the Tribunal has also examined the application of section 80IA(8) and 80IA(10) and considered the decision has been taken to restore the issue back to the file of the AO. Placing reliance on the judgment of Hon ble Apex Court in the case of CIT (Intl. Taxation-4), Mumbai Vs. M/s Reliance Telecom Ltd. 2021 (12) TMI 211 - SUPREME COURT and CIT (Intl. Taxation-4), Mumbai Vs. M/s Reliance Communications Ltd. 2021 (12) TMI 211 - SUPREME COURT we hold that the MA filed before the Tribunal beyond the provision of section 254(2) and hence being dismissed herewith. MAs of the assessee are dismissed.

Issues:
1. Recall/rectification of the Tribunal's order in the case of M/s Legacy Foods Pvt. Ltd. for AY 2011-12 in ITA 6197/Del/2016.
2. Disallowance of deduction under section 80IC and violation of sub rule (4) of Rule 18BBB.
3. Enlargement of departmental grounds of appeal beyond the original scope.
4. Examination of sections 80IA(7), 80IC(7), Rule 18BBB, 80IA(8), and 80IA(12) by the Tribunal.
5. Application of section 80IA(8) and 80IA(10) and the decision to restore the issue back to the AO.
6. Filing of the Miscellaneous Applications (MAs) beyond the provision of section 254(2).

1. The Miscellaneous Application was filed seeking recall/rectification of the Tribunal's order in the case of M/s Legacy Foods Pvt. Ltd. for AY 2011-12 in ITA 6197/Del/2016. The departmental appeal was considered in connection with the earlier year's order in the assessee's own case. The Tribunal held that the assessee was entitled to deduction under section 80IC based on a previous order. Additionally, the Tribunal disposed of grounds 2-6 related to the violation of sub rule (4) of Rule 18BBB. However, errors were pointed out regarding the enlargement of the departmental grounds of appeal beyond the original scope.

2. The Tribunal examined sections 80IA(7), 80IC(7), Rule 18BBB, 80IA(8), and 80IA(12), along with the remand report of the AO. The application of section 80IA(8) and 80IA(10) was considered, leading to the decision to restore the issue back to the AO. Citing judgments of the Hon'ble Apex Court, the Tribunal dismissed the Miscellaneous Application as being filed beyond the provision of section 254(2).

3. In conclusion, the Miscellaneous Applications of the assessee were dismissed, and the order was pronounced in the Open Court on 13/07/2022. The judgment emphasized the importance of adhering to the provisions of the law while seeking recall or rectification of orders to maintain the integrity of the legal process.

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