Panasonic Energy India Co. Ltd., Baroda V. The ACIT, Circle -4, Baroda

MA 115/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0727 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2013
• Appeal Filed By: Assessee
• Bench Allotted: D
• Assessment Year: 2004-2005
• Appeal Filed On: 19-06-2013
• Court: TRIBUNAL
• Department Lawyers: P L KUREEL
• Assessee Lawyers: NIKITA BRAHMBHATT

Judgement Text

, , , , , , , , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MA NO.115/AHD/2013 (IN ./ IN I.T.A. NO.46/AHD/2009 ( / / / / ASSESSMENT YEAR : 2004-05) M/S.PANASONIC ENERGY INDIA CO.LTD. FORMERLY : MATSUSHITA LAKHANPAL BATTERY INDIA CO.LTD. GIDC MAKARPURA, VADODARA / VS. THE ACIT CIRCLE-4 BARODA ! '# ./$% ./ PAN/GIR NO. : AAACL 3332K ( !& / // / APPLICANT ) .. ( '(!& / RESPONDENT ) ASSESSEE BY : MS.NIKITA BRAHMBHATT, A.R. REVENUE BY : SHRI P.L.KUREEL, SR.D.R. )* + ,# / / / / DATE OF HEARING : 16/08/2013 -. + ,# / DATE OF PRONOUNCEMENT : 16/08/2013 '/ / O R D E R PER SHRI A.K.GARODIA, AM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE AND IT IS SUBMITTED BY THE ASSESSEE IN THE MA THAT THE ISSUE REGARDING ALLOWABILITY OF FREE-CELLS DISTRIBUTED BY THE COMPANY ON ACCOUNT OF QUANTITY DISCOUNTS/PROMOTIONAL OFFERS WAS RAISED BY THE ASSE SSEE IN BOTH THE YEARS, I.E. AYS 2003-04 & 2004-05 WHICH WERE DECIDED BY TH E TRIBUNAL AS PER MA NO.115/AHD/2013 ( IN ITA NO.46/AHD/2009) PANASONIC ENERGY INDIA CO. LTD. VS. ACIT ASST.YEAR 2004-05 - 2 - THE COMBINED ORDER FOR BOTH THE YEARS IN ITA NOS.45 & 46/AHD/2009. IT IS FURTHER SUBMITTED IN THE MA THAT IN AY 2003-04, THIS ISSUE WAS RAISED BY THE ASSESSEE AS PER GROUND NOS.7, 7.1 & 7.2 AND THE SAME WERE DECIDED BY THE TRIBUNAL IN PARAGRAPH NOS.2.5 TO 2.5 .3 OF THE IMPUGNED TRIBUNAL ORDER. SIMILARLY, IN AY 2004-05, THE SAME ISSUE WAS RAISED BY THE ASSESSEE AS PER GROUND NOS.6, 6.1 & 6.2, BUT IN ADVERTENTLY, NO DECISION IS GIVEN BY THE TRIBUNAL WITH REGARD TO TH ESE GROUNDS OF THE ASSESSEE FOR AY 2004-05. IT IS SUBMITTED THAT THIS IS AN APPARENT MISTAKE IN THE TRIBUNAL ORDER. 3. DURING THE COURSE OF HEARING BEFORE US, LD.AR O F THE ASSESSEE MADE THE SAME SUBMISSIONS WHICH ARE ALREADY GIVEN BY THE ASSESSEE IN THE MA. THE LD.SR.DR OF THE REVENUE COULD NOT DISPUTE THE S UBMISSION OF THE ASSESSEE IN THE MA. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND WE FIND THAT INADVERTENTLY IN AY 2004-05, THIS ISSUE WAS NOT DEC IDED BY THE TRIBUNAL ALTHOUGH THE ISSUE IS ALREADY DECIDED BY THE TRIBUN AL AGAINST THE ASSESSEE IN AY 2003-04 AS PER PARAGRAPH NOS.2.5 TO 2.5.3 OF THE IMPUGNED TRIBUNAL ORDER. HENCE, FOR AY 2004-05 ALSO, THIS I SSUE IS DECIDED AGAINST THE ASSESSEE ON SIMILAR LINES AS WERE DECIDED BY TH E TRIBUNAL IN AY 2003-04 AND, ACCORDINGLY, THE GROUND NOS.6, 6.1 & 6 .2 RAISED BY THE ASSESSEE IN AY 2004-05 ARE DISMISSED IN LINE WITH T HE TRIBUNAL DECISION ON THIS ISSUE IN AY 2003-04. MA NO.115/AHD/2013 ( IN ITA NO.46/AHD/2009) PANASONIC ENERGY INDIA CO. LTD. VS. ACIT ASST.YEAR 2004-05 - 3 - 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE STANDS DISPOSED OF IN THE TERMS INDICATED ABOVE. SD/- SD/- ( G.C. GUPTA) ( A.K. GARODIA ) VICE PRESIDENT ACCOU NTANT MEMBER AHMEDABAD; DATED 16/ 08 /2013 0.., .../ T.C. NAIR, SR. PS '/ + ',1 2'1, '/ + ',1 2'1, '/ + ',1 2'1, '/ + ',1 2'1,/ COPY OF THE ORDER FORWARDED TO : 1. !& / THE APPELLANT/APPLICANT 2. '(!& / THE RESPONDENT. 3. , )3 / CONCERNED CIT 4. )3() / THE CIT(A)-III, BARODA 5. 167 ', , , / DR, ITAT, AHMEDABAD 6. 7 8* / GUARD FILE. '/) '/) '/) '/) / BY ORDER, (1, ', //TRUE COPY// 9 99 9/ // / $ $ $ $ ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 16.8.13 (DICTATION-PAD 5 P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.16.8.13 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.8.13 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER