Styrolution ABS (India) Ltd., Baroda V. The Dy.CIT.,Circle-1(2), Baroda

ITA 613/AHD/2013

• Counselvise Citation: 61320514 RSA 2013
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 07-01-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 06-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Keywords: Difference of opinion; Change of opinion

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH BEFORE: SRI D.K TYAGI, JUDICIAL MEMBER AND SHRI T.R.MEENA, ACCOUNTANT MEMB ER STYROLOUTION ABS (INDIA) LTD. (FORMERLY INEOS ABS(INDIA) LTD) 6 TH FLOOR, ABS TOWERS, OLD PADRA ROAD, BARODA-390007 PAN: AAACB6164H (APPELLANT) VS THE DY. COMM. OF INCOME TAX, CIRCLE- 1(2), BARODA (RESPONDENT) STYROLOUTION ABS (INDIA) LTD. (FORMERLY INEOS ABS(INDIA) LTD) 6 TH FLOOR, ABS TOWERS, OLD PADRA ROAD, BARODA-390007 PAN: AAACB6164H THE (APPELLANT) VS DY. COMM. OF INCOME TAX, CIRCLE-1(2), BARODA (RESPONDENT) REVENUE BY: SRI P.L. KUREEL, SR.D.R. ASSESSEE BY: SRI SUNIL TALATI, A.R. DATE OF HEARING : 07-01-2014 DATE OF PRONOUNCEMENT : 10-01-20 14 ITA NOS. 612/AHD/2013 ASSESSMENT YEAR 2006-07 ITA NOS. 613 & 641/AHD/2013 ASSESSMENT YEAR 2007-08 I.T.A NOS.612,613 & 641/AHD/2013 A.Y. 2007-08 PAGE NO STYROLUTION ABS (INDIA) LTD VS. DCIT 2 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- ITA NO. 612/AHD/2013 IS ASSESSEES APPEAL AGAINST THE ORDER OF LD. CIT(A)-I BARODA DATED 31-12-2012. ITA NOS. 613/AHD/ 2013 AND 641/AHD/2013 ARE CROSS APPEALS AGAINST THE ORDER OF LD. CIT(A)-I BARODA DATED 31/12/2012. 2. SINCE ALL THESE APPEALS BELONG TO SAME ASSESSEE, THEY WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY THIS CONSOLI DATED ORDER. 3. IN BOTH THE APPEALS OF ASSESSEE FIRST GROUND REL ATES TO REOPENING OF THE ASSESSMENT BY AO. 4. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT ASSESSEE TOOK SIMILAR GROUND FOR BOTH THE YEARS BEF ORE LD. CIT(A) ALSO WHICH READS AS UNDER:- 1. THE ORDER PASSED BY THE LD. AO IS BAD IN LAW AN D BE QUASHED. THE PROVISIONS OF SECTION 115WG ARE NOT APPLICABLE IN THE CASE OF YOUR APPELLANT SINCE THE NECESSARY DETAILS ON WHICH THE REOPENING IS MADE WERE AVAILABLE ON THE RECORDS AND THE ACTION T AKEN BY THE AO AMOUNTS TO CHANGE OF OPINION. BUT THE SAME HAS NOT BEEN ADJUDICATED BY LD. CIT(A) TREATING IT GENERAL IN NATURE WHICH ACCORDING TO US WAS NOT PROPER ON HIS PART. ONCE A GROUND IS TAKEN, IT HAS TO BE ADJUDICATED UNLESS IT IS NOT PR ESSED BY THE PARTY CONCERNED. SINCE THIS IS NOT SO IN THIS CASE, WE ARE OF THE CO NSIDERED OPINION THAT MATTER I.T.A NOS.612,613 & 641/AHD/2013 A.Y. 2007-08 PAGE NO STYROLUTION ABS (INDIA) LTD VS. DCIT 3 BE SENT BACK TO THE FILE OF LD. CIT(A) TO ADJUDICA TE FIRST THE ABOVE GROUND AND THEN TO DECIDE OTHER GROUNDS IF REQUIRED. WE HOLD ACCORDINGLY. IN VIEW OF OUR THIS DECISION THE OTHER GROUNDS TAKEN BY ASS ESSEE IN HIS APPEALS AND REVENUES APPEAL DO NOT REQUIRE ANY ADJUDICATION ON OUR PART. 5. IN THE RESULT, ALL THE APPEALS FILED BY ASSESSEE AND REVENUE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN OPEN COURT ON THE DATE MENTIONE D HEREINABOVE AT CAPTION PAGE SD/- SD/- (T.R. MEENA) ( D.K. TYAGI) ACCOUNTANT MEMBER J UDICIAL MEMBER AHMEDABAD : DATED 10/01/2014 AK / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,