Nirma Consumer Care Ltd., Ahmedabad V. The ACIT., Cent.Circle-1(1), Ahmedabad

ITA 1004/AHD/2006

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 76678 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Next Hearing Date: 02-04-2014
• Assessment Year: 2000-2001
• Appeal Filed On: 24-04-2006
• Court: TRIBUNAL
• Department Lawyers: O P BATHEJA
• Assessee Lawyers: PAREEN SHAH; S N SOPARKAR
• Keywords: Reassessment proceedings

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA NO.1004/AHD/2006 A.Y. 2000-01 NIRMA CONSUMER CARE LTD., NIRMA HOUSE ASHRAM ROAD, AHMEDABAD. VS ACIT, CENTRAL CIRCLE- 1(1), AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA, SR.D.R. , ASSESSEE(S) BY : S/SHRI S.N. SOPARKAR AND PAREEN SHAH, AR / DATE OF HEARING : 02/04/2014 / DATE OF PRONOUNCEMENT: 17/04/2014 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FRO M THE ORDER OF LEARNED CIT(A)-I, AHMEDABAD, DATED 08.02.2006. WE H AVE BEEN INFORMED THAT VIDE A CONSOLIDATED ORDER DATED 30 TH OF JULY, 2010 THIS APPEAL HAD ALREADY BEEN DECIDED. HOWEVER, ADVERTENT LY GROUND NO.4 COULD NOT BE DECIDED. THEREAFTER, THE ASSESSEE HAS MOVED A MISC. APPLICATION WHICH WAS ALLOWED BY HONBLE ITAT A B ENCH AHMEDABAD IN MA NO.127/AHD/2012 (ARISING OUT OF ITA NO.1004/A HD/2006, AY.2000-01) ORDER DATED 13.09.2013. THE RESPECTED C O-ORDINATE BENCH HAS RECALLED THE EARLIER ORDER DATED 30 TH OF JULY, 2010 FOR THE LIMITED PURPOSE TO ADJUDICATE GROUND NO.4. IN CONSEQUENCE T HEREUPON, THIS APPEAL HAS AGAIN BEEN FIXED FOR HEARING. GROUND NO.4 OF TH E ASSESSEE READS AS UNDER: ITA NO.1004/AHD/2006 NIRMA CONSUMER CARE LTD. VS. ACIT, CENTRAL CIRCLE-1 (1), AHMEDABAD. A.Y.2000-01 - 2 - IN LAW AND IN THE FACTS AND CIRCUMSTANCES OF THE A PPELLANTS CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN NOT ADMITTING T HE APPELLANTS GROUND REGARDING ALLOWANCE OF PREVIOUS YEAR EXPENSE S RECORDED IN THE ACCOUNTING YEAR 2001-02 AND PERTAINING TO THE CURRE NT ASSESSMENT YEAR. 2. AT THE OUTSET, WE HAVE BEEN INFORMED THAT THE IS SUE WHICH HAS BEEN RAISED THROUGH THIS GROUND WAS DECIDED BY ITAT A BENCH IN THE SAID CONSOLIDATED ORDER IN ITA NO.497/AHD/2005 (A.Y.2001 -02 DATED 30 TH OF JULY, 2010) (SUPRA) AS PER PARAGRAPHS 17 AND 18 FOR READY REFERENCE REPRODUCED BELOW: 17. THE NEXT ADDITIONAL ISSUE IN THIS APPEAL OF AS SESSEE IN ITA NO.497/AHD/2005 IS AS REGARDS TO ASSESSING OFFICER HAS GROSSLY ERRED IN NOT ALLOWING CLAIM OF PREVIOUS YEAR EXPENSES OF RS. 28,31,104/- ACCOUNTED IN ASSESSMENT YEAR 2002-03 BUT PERTAINING TO CURRENT ASSESSMENT YEAR. 18. WE HAVE HEARD THE RIVAL CONTENTIONS AND GONE TH ROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THIS ISSUE WAS N EVER RAISED BEFORE ANY OF THE AUTHORITIES BELOW AND THE FACTS ARE NOT EMANATING OUT OF THE ORDER OF ASSESSING OFFICER OR THAT OF THE CIT(A). T HIS IS ENTIRELY A NEW ISSUE AND FACTS NEEDS INVESTIGATION, AT THIS STAGE, WE CANNOT ADMIT THIS AND ACCORDINGLY THE SAME IS DISMISSED AS UNADMITTED . 3. MOREOVER, AFTER HEARING BOTH THE SIDES, WE ARE A LSO OF THE OPINION THAT IN THE CASE OF SUN ENGINEERING WORKS, 198 ITR 297 (SC) , IT WAS HELD THAT IN REASSESSMENT PROCEEDINGS IT IS NOT OPE N TO THE ASSESSEE TO ASK FOR A REVIEW OF THE ITEM UNCONNECTED WITH THE ESCAP EMENT OF INCOME. SINCE, THE ADMITTED FACTUAL POSITION IS THAT IMPUGN ED ORDER HAS BEEN PASSED U/S.143(3) R.W.S. 147 DATED 29 TH OF MARCH, 2005, THEREFORE, IN OUR CONSIDERED OPINION THE AUTHORITIES BELOW HAVE RIGHT LY DISALLOWED THE CLAIM. RESULTANTLY, THIS GROUND OF THE ASSESSEE IS HEREBY DISMISSED. 3.1 THE FINAL RESULT OF THIS APPEAL SHALL REMAIN TH E SAME AS PRONOUNCED VIDE PARAGRAPH 25 IN THE EARLIER ORDER (SUPRA) QUOT ED AS UNDER: ITA NO.1004/AHD/2006 NIRMA CONSUMER CARE LTD. VS. ACIT, CENTRAL CIRCLE-1 (1), AHMEDABAD. A.Y.2000-01 - 3 - 25. IN THE RESULT, ALL THE ASSESSEES APPEALS ARE PARTLY ALLOWED AND THAT OF REVENUES APPEAL ARE DISMISSED. SD/- SD/- (ANIL CHATURVEDI) (MUKUL KR . SHRAWAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED 17/04/2014 PRABHAT KR. KESARWANI, SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III, AHMEDABAD 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. / BY ORDER, / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD