The DCIT Circle-1(1)(1), Vadodara V. M/s. Asence Pharma Pvt. Ltd., Vadodara

MA 134/AHD/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3492 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 14-07-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 29-06-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 263; 143(3); 254(2); 43

Judgement Text

, ‘D’ । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR MISCELLANEOUS APPLICATION No. 134/Ahd/2020 (in ITA No. 1861/Ahd/2017) ( Assess ment Ye ar : 2010-11) De pu ty C o mmi ss io ner o f In co me- tax Cir cl e- 1( 1)( 1) , Va d oda ra / V s . M / s. As en ce P ha r ma P vt. Lt d. Sar ab ha i Ca mp us , Dr. Vi kra m Sa ra bh ai M arg , W a di, B ar od a - 3 90 02 3 /ज आइआर /P A N / G IR N o . : A A FC A 3 4 7 1 M ( Appellant) . . ( / Respondent) र /Appellant by : Shri Shramdeep Sinha, Sr. D.R. र / Respondent by : Shri Biren Shah, A.R. र D a t e o f H e a r i n g 15/07/2022 !"# र /D a t e o f P r o n o u n c e m e n t 20/07/2022 ORDER PER MAHAVIR PRASAD, JM: This present miscellaneous applications has been filed by the Revenue against the order dated 17.09.2019. 2. There is a delay of 43 days. This Miscellaneous Application was filed on 30.06.2020. The same has been condoned because this Miscellaneous Application was instituted during the pandemic time and in MA No. 134/Ahd/2020 [DCIT vs. M/s. Asence Pharma Pvt. Ltd.] AY 2010-11 - 2 - view of the Hon’ble Supreme Court vide its order owing to in Suo Moto Writ Petition (Civil) No(s).3/2020 dated 23.03.2020 which ultimately was extended upto 28 th February, 2022 in Miscellaneous Application No.21 of 2022 dated 10 th January, 2022. 2. The Revenue has made following averments in its application: “PETITION U/S 254(2) OF THE INCOME TAX ACT 1961 IN THE CASE OF M/s ASENCE PHARMA PVT LTD FOR AY 2010-11 AND APPEAL WAS FILED BY THE ASSESSEE UNDER APPEAL IN ITA NO. 1861/Ahd/2017 BEFORE THE HON'BLE TRIBUNAL AGAINST THE ORDER OF CIT(Appeals)-1, VADODARA DATED 05.01.2017. In the case of M/s Asence Pharma Pvt Ltd for AY 2010-11, an appeal was filed by the assessee under appeal in ITA No.l861/Ahd/2017 before the Hon’ble ITAT against the order of CIT(Appeals)-1, Vadodara dated 05.01.2017.The Hon'ble ITAT, while finalizing: The appeal to Hon'ble I.T.A.T. by way of Misc. application is being filed on account of the fact that Miscellaneous application has been proposed on the Tribunal order dated 18.02.2019 in ITA No. 1000/Ahd/2015 for AY 2010-11, wherein Tribunal has quashed the order of the Pr. CIT dated 27.03.2014 u/s. 263 of the Act., whereas the decision of Tribunal in present order dated 17.09.2019 in ITA No. 1861/Ahd/2017 (appeal against order of CIT(A) dismissed the appeal of the assessee and appeal in related to proceedings u/s. 143(3) r.w.s. 263 of the Act) is based on the decision of Hon'ble ITAT dated 18.02.2019 in ITA No. 1000/Ahd/2015 for 2010-11. Further , out of the three remaining issues, two issues are covered in the exception as mentioned in Para 10(c) of the CBDT Circular No. 03/2018 dated 11.07.2018. Relief claimed in application It is therefore prayed that the Hon'ble I.T.A.T "D" Bench, Ahmedabad may recall its order dated 17.09.2019 in ITA No. 1861/Ahd/2017, in the case of in the case of M/s. Ascence Pharma Pvt. Ltd , A.Y. 2010-11, wherein the Hon'ble I.T.A.T. "D" Bench, Ahmedabad ordered to dismiss the appeal being infructuous on the basis of Hon’ble ITAT order dated 18.02.2019 quashing the proceedings u/s. 263 of the Act. Miscellaneous application has been proposed in the order dated 18.02.2019 in ITA No. 1000/Ahd/2019 as the appeal of the assessee on the basis of single issue, whereas order u/s. 263 of the Act on three other issues have not been decided and the case is also partially covered in the excerptions clause in Para 10(c) of the CBDT Circular No. 03/2018 dated 11.07.2018. It is also prayed that the HonTDle I.T.A.T. "D" Bench, Ahmedabad may kindly decide the grounds of appeal raised by the assessee on merits of the case, considering the fact that the miscellaneous application has been proposed in Appeal in ITA No. 1000/Ahd/2015 and the case is covered in the excerption clause of Para 10(c) of the CBDT Circular No. 03/2018 dated 11.07.2018.” MA No. 134/Ahd/2020 [DCIT vs. M/s. Asence Pharma Pvt. Ltd.] AY 2010-11 - 3 - 3. We have gone through the miscellaneous application and order passed by the Tribunal. We do not find any merit in the miscellaneous application filed by the Revenue, therefore, same is dismissed. 4. In the result, the miscellaneous applications filed by the Revenue is dismissed. Sd/- Sd/- ( ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 20/07/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ र ज / Revenue 2 आ द / Assessee ' ( )* आ र आ + / Concerned CIT 4 आ र आ + - / CIT (A) . / 0 1 2 2 )*3 आ र )* र#3 45द ( द / DR, ITAT, Ahmedabad 6 1 78 9 इ / Guard file. By order/आद श 3 उ / 4 ज र आ र )* र#3 45द ( द । This Order pronounced in Open Court on 20/07/2022