TMI Blog2013 (1) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... entire interest and also for suitable amendment in the Memorandum of Appeal - Held that:- It is not necessary to opine on the scope of Order VI Rule 17 of the Code of Civil Procedure being applicable in a proceeding of this nature particularly as it relates to amendment of pleading and the Court is now examining an appeal under section 260-A the question would be more relevant within the scope of section 260-A. Allowing the application of this nature at this point of time and also to permit the revenue to agitate such question by further alteration of the Memorandum of Appeal etc., is not a feasible course of action at this point of time. However, it is open for the revenue to agitate the matter separately and in a manner permitted in law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tilized the loan amount in the course of its business activity and the same had been utilized by its sister concern and consequently, recorded a perverse finding. (ii) Whether the Tribunal was correct in failing to take into consideration the separate appeal filed by the revenue in respect of part of the interest component allowed by the Appellate Commissioner which was pending consideration before the Tribunal and as the controversy was interrelated. (iii) Whether the Tribunal was correct in proceeding to hold that the maintenance charges claimed by the assessee should be allowed as a business expenditure without basing such finding on any evidence and consequently recorded a perverse finding. (iv) The Tribunal committed an error ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges 50,119 Security charges 42,858 Prior period expenses 23,336 Miscellaneous expenses 2,146 Legal and professional charges 61,150 Refreshments 168 Donation 2,84,000 Diesel Engine - Hire charges 3,19,063 Depreciation on Fixed Assets 1,21,823 Auditors Remuneration: Auditors fees 20,000 Preliminary Expenses Written off 4,24,356 Total 33,18,099 3. On these aspects the assessee had preferred appeal to the CIT (A) in I.T.A.No.92. This appeal came to be partly allowed as per the order dated 14.3.2003 passed by the CIT(A) and the CIT(A) while restricting the disallowan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the pendency of the appeals and the revenue having realized that if the appeal confines to the order relating to the I.T.A. No. 3125/2004 if cannot possibly allow scope for the revenue to agitate substantial loss of revenue in view of the order passed by the CIT (Appeals) initially and also further improved upon by the Tribunal in its order passed in I.T.A. No. 939/2003 has filed an application under Order 6 Rule 17 r/w section 151 of the Code of Civil Procedure, seeking for substitution of the appeal numbers in cause title by making a reference to the order of the Tribunal passed in I.T.A. No. 939/2003 and also for suitable amendment in the Memorandum of Appeal so that the present appeal can be agitated insofar as it relates to the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t at this point of time it is barred by limitation. That Section 260-A of the Act imposes fixed period of limitation and though there is an enabling provision to condone the delay that cannot be achieved in the indirect manner unless commencement of the appeal has been preferred permitting the revenue to agitate question, which did not arise per se in the order of the Tribunal relating to I.T.A. No. 3125/04 as reflected in para 6 of the order of the tribunal. It will cause great prejudice to the assessee, if the application of this nature is allowed. 9. We have bestowed our attention to the submissions made at the bar. 10. It is not necessary to opine on the scope of Order VI Rule 17 of the Code of Civil Procedure being applicable in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e at this point of time. However, it is open for the revenue to agitate the matter separately and in a manner permitted in law and if they are so desirous to pursue the question, arising out of the order of the Tribunal relating to the order in I.T.A.No.939/2003. 13. Insofar as the merits of the present appeal is concerned, Mr. A. Shankar, learned counsel for the assessee has raised a preliminary objection regarding maintainability of this appeal at this point of time pointing out that the revenue that is involved is not more than Rs. 2,00,000/- and therefore, in terms of board Circular No. 2/05, dated 24.10.2005 the appeal should not be entertained. 14. While this aspect is not disputed by Mr. M. Thirumalesh, learned counsel for the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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