Nirma Consumer Care Ltd., Ahmedabad V. The ACIT., Cent.Circle-1(1), Ahmedabad

MA 127/AHD/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0715 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 21-06-2013
• Assessment Year: 2000-2001
• Appeal Filed On: 10-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA; D K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO.127/AHD/2012 IN ITA NO. 1004/AHD/2006) A.Y: 2000-01 NIRMA CONSUMER CARE LTD. (NOW MERGED WITH NIRMA LIMITED, AHMEDABAD) VS DCIT, CIRCLE-5 AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : S/SHRI Y.P. VERMA AND D.K. SINGH, SR. D.R. ASSESSEE(S) BY : SHRI HIMANSHU SHAH, A.R. DATE OF HEARING : 21/06/ 2013 DATE OF PRONOUNCEMENT : 13/09/2013 O R D E R PER SHRI MUKUL KR. SHRAWAT, JUDICIAL MEMBER : THIS MISC. APPLICATION HAS BEEN FILED ON 10 TH OF JULY, 2012 ARISING FROM AN ORDER OF THE TRIBUNAL AS MENTIONED IN THE NOMENC LATURE HEREINABOVE DATED 30TH OF JULY, 2010. AT THE OUTSET, WE HAVE BEEN INF ORMED THAT A COMBINED ORDER HAS BEEN PASSED BY THE RESPECTED ITAT 'A' BENCH AHM EDABAD PERTAINING TO SEVERAL ASSESSMENT YEARS HOWEVER. THE ASSESSEE IS A GGRIEVED ONLY IN RESPECT OF ITA NO.I004/AHD/2006 FOR A.Y. 2000-01 PRONOUNCED IN THE CASE OF NIRMA CONSUMER CARE LTD. VS. AC1T, AHMEDABAD. THE GRIEVAN CE OF THE ASSESSEE IS THAT GROUND NO. 4 WAS NOT DECIDED. THE ASSESSEE HAS NARRATED THE GRIEVANCE IN THIS APPLICATION AS FOLLOWS: 'II. THE APPELLANT FILED FOLLOWING GROUND NO.4 OF A PPEAL FOR ASST. YEAR 2000- 01 WHICH WAS NOT ADJUDICATED UPON WHILE DECIDING TH E ABOVE REFERRED APPEAL. M. A. NO.127/AHD/2010 (IN ITA NO.1004/AHD/2006 NIRMA CONSUMER CARE LTD. VS. DCIT A.Y. 2000-01 - 2 - IN LAW AND IN THE FACTS AND CIRCUMSTANCES OF THE A PPELLANT'S CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN NOT ADMITTING T HE APPELLANT'S GROUND REGARDING ALLOWANCE OF PREVIOUS YEAR EXPENSE S RECORDED IN THE ACCOUNTING YEAR 2001-02 AND PERTAINING TO THE CURRE NT ASSESSMENT YEAR. 2. WE HAVE HEARD BOTH THE SIDES AND ALSO PERUSED TH E RELEVANT ORDER. WE HAVE NOTED THAT IN ALL, EIGHT APPEALS HAVE BEEN DEC IDED BY THE RESPECTED CO- ORDINATE BENCH. APPARENTLY, THE GRIEVANCE OF THE AP PLICANT SEEMS TO BE CORRECT. THERE ARE NUMBER OF GROUNDS IN EACH YEAR AND IT COU LD BE POSSIBLE THAT THE ABOVE GROUND HAD ESCAPED THE ATTENTION; HENCE, COUL D NOT BE ADJUDICATED UPON. HOWEVER, LEARNED SR.D.R., MR. Y.P. VERMA AND MR. D. K. SINGH HAVE POINTED OUT THAT IN ITA NO.497/AHD/2005 OF THAT ORDER OF TH E TRIBUNAL REFERRED (SUPRA) THE ISSUE OF PREVIOUS YEAR EXPENSES HAVE BEEN CONSI DERED BUT DISMISSED AS FOLLOWS: 'THE NEXT ADDITIONAL ISSUE IN THIS APPEAL OF ASSESS EE IN ITA NO. 497/AHD/2005 IS AS REGARDS TO ASSESSING OFFICER HAS GROSSLY ERRED IN NOT ALLOWING CLAIM OF PREVIOUS YEAR EXPENSES OF RS. 28,31,104/- ACCOUNTED IN ASSESSMENT YEAR 2002-03 BUT PERTAINING TO CURRENT ASSESSMENT YEAR. WE HAVE HEARD THE RIVAL CONTENTIONS AND GONE THROUG H THE FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THAT THIS ISSUE WAS NEVER RAISED BEFORE ANY OF THE AUTHORITIES BELOW AND THE FACTS A RE NOT EMANATING OUT OF THE ORDER OF ASSESSING OFFICER OF THAT OF THE C1 T(A). THIS IS ENTIRELY A NEW ISSUE AND FACT NEEDS INVESTIGATION, AT THIS STA GE, WE CANNOT ADMIT THIS AND ACCORDINGLY THE SAME IS DISMISSED AS UNADM ITTED. ' 3. UNDER THE TOTALITY OF THE CIRCUMSTANCES AS DISCUSSED HEREINABOVE, WE ARE OF THE OPINION THAT THIS APPLICANT SHOULD BE GRANTE D AN OPPORTUNITY TO EXPLAIN THE MERITS OF THE GROUND WHICH HAS ESCAPED THE ADJU DICATION WHILE DECIDING THE NUMBER OF APPEALS VIDE THE SAID ORDER DATED 30TH OF JULY, 2010 (SUPRA). FOR THIS LIMITED PURPOSE, THE AFOREMENTIONED ORDER OF T HE TRIBUNAL FOR A.Y. 2000- 01 IS HEREBY RECALLED SO THAT THE GROUND NO.4 CAN N OW BE DECIDED ON MERITS; M. A. NO.127/AHD/2010 (IN ITA NO.1004/AHD/2006 NIRMA CONSUMER CARE LTD. VS. DCIT A.Y. 2000-01 - 3 - WHICH HAD INADVERTENTLY ESCAPED THE ATTENTION OF TH E RESPECTED BENCH. WE ALLOW THIS MA ACCORDINGLY. (A. MOHAN ALANKAMONY) (MUKUL KR. SHRAWAT) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 13/09/2013 PRABHAT KR. KESARWANI, SR.P.S. TRUE COPY COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A)-III, AHMEDABAD 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER, (DY./ASSTT.REGISTRAR) ITAT, AHMEDABAD