The ITO, Ward-1(1)(2), Ahmedabad V. Anil Tradecom LTd., Ahmedabad

MA 107/AHD/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9187 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 27-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV

Judgement Text

M.A. NO.107/AHD/2018 (IN ITA NO.3196/AHD/2015 ASSESSMENT YEAR: 2011-12 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD SMC BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR VICE PRESIDENT] M.A. NO.107/AHD/2018 (IN ITA NO.3196/AHD/2015) ASSESSMENT YEAR: 2011-12 INCOME TAX OFFICER, WARD 1(1)(2), AHMEDABAD. ...... ...... APPLICANT VS. ANIL TRADECOM PVT. LTD., .... RESPONDENT ANIL PRODUCTS PREMISES, ANILROAD, BAPUNAGAR, AHMEDABAD 380 025. [PAN: AAECA 7864 M] APPEARANCES BY: S.K. DEV FOR THE APPELLANT NONE FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 16.11.2018 DATE OF PRONOUNCING THE ORDER : 17.12.2018 O R D E R BY WAY OF THIS MISCELLANEOUS PETITION THE ASSESSING OFFICER APPLICANT POINTS OUT THAT THE ORDER DATED 25 TH SEPTEMBER 2017 PASSED BY THE TRIBUNAL GIVES AN IND ICATION THAT ENTIRE DISALLOWANCE OF RS.45,97,702/- MADE UND ER SECTION 36(1)(III) OF THE INCOME TAX ACT, 1961 HAS BEEN DELETED BY THE TRIBUNAL EVEN THOUGH THE ASSESSEE WAS IN APPEAL ONLY AGAINST THE DISALLOWANCE OF RS.41,74,04 8/-. 2. I HAVE HEARD THE LEARNED DEPARTMENTAL REPRESENTA TIVE THOUGH NONE HAS APPEARED FOR THE ASSESSEE RESPONDENT. I HAVE ALSO PERUSED THE MATERIAL ON RECORD. 3. I FIND THAT THE TRIBUNAL HAD CATEGORICALLY DIREC TED THE ASSESSING OFFICER TO DELETE THE IMPUGNED DISALLOWANCE WHICH WAS ONLY RS.41,74, 048/-. ACCORDINGLY THERE IS NO AMBIGUITY ABOUT THE RELIEF GRANTED BY THE TRIBUNAL WHICH REMAINS RESTRICTED AND WHICH CAN ONLY BE RESTRICTED TO WHAT HAS BEEN CHALLENGED IN APPEAL BEFORE THE TRIBUNAL. THE M.A. NO.107/AHD/2018 (IN ITA NO.3196/AHD/2015 ASSESSMENT YEAR: 2011-12 PAGE 2 OF 2 APPREHENSION OF THE APPLICANT ASSESSING OFFICER IS ILL FOUNDED AND I REJECT THE SAME. WITH THE OBSERVATIONS ABOVE, THE MISCELLANEOUS APPL ICATION IS DISMISSED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSING OFFICER IS DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 17 TH DAY OF DECEMBER, 2018. SD/- PRAMOD KUMAR (VICE PRESIDENT) DATED: AHMEDABAD, THE 17 TH DAY OF DECEMBER, 2018. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD