Uttar Gujarat Vij Company Ltd., Mehsana V. The DCIT, Circle-2(1)(1), Vadodara

MA 101/AHD/2022

AI Insights

The case involves Uttar Gujarat Vij Company Limited, which filed a Miscellaneous Application against an order of the Income Tax Appellate Tribunal, Ahmedabad. The original appeal (ITA No.446/Ahd/2018) for the Assessment Year 2014-15 included a challenge to the disallowance of additional depreciation claimed by the company. This specific ground was not argued during the initial hearing and was decided without input from either party. The Tribunal acknowledged this oversight and decided to recall the order for a fresh hearing on this particular issue.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129859 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 13-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 24-11-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT ASHUDANI
• Keywords: Depreciation; Additional depreciation

Judgement Text

M.A. No.101/Ahd/2022 AY: 2014-15 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. No.101/Ahd/2022 (In ITA No.446/Ahd/2018) Assessment Year: 2014-15 Uttar Gujarat Vij Company Limited, Visnagar Road, Mehsana – 384 001. [PAN – AAACU 6551 F] Vs. The Dy. Commissioner of Income Tax, Circle – 2(1)(1), Baroda. (Appellant) (Respondent) Assessee by Shri M. J. Shah, Advocate Revenue by Shri Rohit Ashudani, Sr. DR Da te o f He a r in g 14.07.2023 Da te o f P ro n o u n ce m e n t 19.07.2023 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : The present Miscellaneous Application is filed by the Assessee in respect of order dated 24.08.2022 passed by the Tribunal in ITA No.446/Ahd/2018 for the Assessment Year 2014-15 2. The Ld. AR submitted that for Assessment Year 2014-15 the assessee filed appeal thereby raising various grounds including challenging the disallowance of additional depreciation amounting to Rs.74,64,12,228/- to electricity distribution company. The Ld. AR submitted that the aforesaid ground of appeal was raised only in the present appeal for A.Y. 2014-15 and was under common ground and the same was not at all argued either by the assessee’s counsel or by the Departmental Representative. The decision taken by the Tribunal simplicitor referring submissions of the chart except for the aforesaid ground relating to additional depreciation. Thus, this ground was decided without giving any hearing to both the parties. Therefore, the Ld. AR submitted that the matter may be recalled in respect of ground no.3 for A.Y. 2014-15 being ITA No,.446/Ahd/2018. M.A. No.101/Ahd/2022 AY: 2014-15 Page 2 of 3 3. The Ld. DR relied upon the order of the Tribunal. 4. We have heard both the parties and perused all the material available on record. It is pertinent to note that the submissions in paragraph no.44 was in consonance with the chart but after seeing the noting of log book it appears that the said ground being uncommon ground was not at all discussed or argued by both the sides at the time of hearing on 30.06.2022. The Ld. A.R. submitted that the appeal being ITA No. 446/Ahd/2018 for A.Y. 2014-15 had different issue, therefore, at the time of hearing of group appeals, Ld. A.R. requested to hear the said appeal separately. As a benefit of doubt, we are taking the statement of Ld. A.R. made before us. But at the same time, we will not modify the order dated 24.08.2022 passed in other group appeals wherein some of the grounds are identical. This will not affect the observations made related to interest on staff loan and advances in other appeals. Therefore, the order dated 24.08.2022 is recalled to the extent of order passed in ITA No.446/Ahd/2018 for A.Y. 2014-15 and fresh hearing is granted to both the sides. Registry is directed to place this appeal for fresh hearing. Hence, the Miscellaneous Application is allowed. 5. In the result, the present Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on this 19 th July, 2023. Sd/- Sd/- (ANNAPURNA GUPTA) (SUCHITRA KAMBLE) Accountant Member Judicial Member TRUE COPY Ahmedabad, the 19 th day of July, 2023 PBN/*Tanmay Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad