Tribunal dismisses Legacy Foods' recall application, allows deduction under section 80IC, emphasizes compliance with legal provisions.

The Miscellaneous Applications filed by M/s Legacy Foods Pvt. Ltd. seeking recall/rectification of the Tribunal's order for AY 2011-12 were dismissed. The Tribunal allowed deduction under section 80IC but pointed out errors in the departmental grounds of appeal enlargement. The case involved examination of various sections and rules, leading to the decision to restore the issue back to the Assessing Officer. The Tribunal emphasized compliance with legal provisions in seeking order recall/rectification.

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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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