The Dy.CIT (Exemptions), Circle-1, Ahmedabad V. Electronics & Quality Development Centre, Gandhinagar

MA 107/AHD/2022

AI Insights

The case involves a Miscellaneous Application by the Revenue to correct typographical errors in an earlier ITAT order concerning the Electronics and Quality Development Centre for the Assessment Year 2015-16. The errors were identified in paragraphs 8 and 16 of the order dated 15/06/2022, which incorrectly cited ITA Nos. 808 & 857/Ahd/2018 instead of the correct ITA Nos. 807 & 857/Ahd/2018. The tribunal acknowledged the mistakes and rectified them to ensure the accuracy of the judicial documentation and the precedents cited.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135656 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-03-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 09-02-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 07-12-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर आयकरआयकर आयकर अपी अपीअपी अपीलीय लीयलीय लीय अिधकरण अिधकरणअिधकरण अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद यायपीठ यायपीठ यायपीठ यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER M.A No.107/Ahd/2022 in आयकर अपील सं./ITA No.1757/AHD/2019 िनधा रण िनधा रणिनधा रण िनधा रण वष वष वष वष /Asstt. Year: 2015-2016 D.C.I.T.(Exemptions), Circle-1, Ahmedabad. Vs. Electronics and Quality Development Centre, B-177/178, GIDC, Electronic Centre Sector-25, Gandhinagar-382024. PAN: AAATE0718R (Applicant) (Respondent) Revenue by : Shri M.M Garg, Sr. D.R Assessee by : Shri Sanjay R. Shah, A.R सुनवाई क तारीख/Date of Hearing : 10/02/2023 घोषणा क तारीख /Date of Pronouncement: 15/03/2023 आदेश आदेशआदेश आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The revenue by way of this Miscellaneous application has pointed out typographical errors, apparent from the record, crept in para 8 and 16 of the order dated 15/06/2022. 2. The Revenue has pleaded in the Miscellaneous Application that the ITAT vide order dated 15/06/2022, in para 8 and 16 of the said order has inadvertently M.A No.107/Ahd/2022 in ITA no.1757/AHD/2019 A.Y. 2015-16 2 mentioned ITA No. 808 & 857/Ahd/2018 instead of ITA 807 & 857/Ahd/2018 and requested to rectify the same. 3. Thus, the error crept in para 8 of the order stands rectified and may be read as follows. 8. The Ld. AR before us submitted that this tribunal in the own case of assessee bearing ITA Nos. 807 & 857/Ahd/2018 for the Assessment year 2014-15 involving identical facts and circumstances vide order dated 25/03/2022 has decided the issue in favour of the assessee and against the revenue. 3. Secondly, at para 16 of the order Hon’ble ITAT has relied upon its decision in assessee’s own case for AY 2014-15 and has reproduced para 21 of its order. However, on perusal of order it is observed that the similar issue was decided in para 19 and not in para 21 of the order which may be rectified. 4. Thus, the error crept in para 16 of the order stands rectified and may be read as follows. 16. We have heard the rival contention of both the parties and perused the materials available on record. At the outset we note that this tribunal in its own case bearing ITA nos. 807 & 857/Ahd/2018 for A.Y. 2014-15 involving the identical facts and circumstances have decided the issue in favour of the assessee and against revenue. The relevant extract of the order is reproduced as under: 19. We have heard the arguments of both the sides of this issue and also perused the relevant material available on record. The learned DR has contended that this issue basically is consequential in nature inasmuch as if the impugned order of the learned CIT(A) allowing the claim of the assessee for the grants received from the Government of Gujarat as its Corpus Fund is upheld by the Tribunal while deciding Ground no.1 of the Revenue’s appeal, the direction given by the learned CIT(A) to be Assessing Officer on this issue vide paragraph No.4.2 of this impugned order is fully justified as a necessary corollary. Learned Counsel for the assessee has also agreed with this proposition. He has contended that the Revenue, as a matter of fact, cannot be said to have any grievance by the direction given by the learned CIT(A) on this issue to the Assessing Officer as the CIT(A) has not given any material relief to the assessee by giving this direction. In any case, since the impugned order of the learned CIT(A) on the main issue in allowing the claim of the assessee that the grants issued by the Government of Gujarat represented its Corpus Fund is upheld by us, we are of the view that the direction given by him on this consequential issue is fully justified and there is no infirmity in the same calling for any interference. We accordingly uphold the M.A No.107/Ahd/2022 in ITA no.1757/AHD/2019 A.Y. 2015-16 3 impugned order of the learned CIT(A) on this issue and dismiss Ground No.2 of the Revenue's appeal. 5. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the Court on 15/03/2023 at Ahmedabad. Sd/- Sd/- (SIDDHARTHA NAUTIYAL) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 15/03/2023 Manish