CIBA INDIA LTD (THRUGH THEIR SUCCESSOR BASF INDIA LTD), V. DCIT CIR 8(1),

MA 136/MUM/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3873 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-01-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 16-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VACHARPATI TRIPATHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH C, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER MA NO.136/M/2015 (ARISING OUT OF ITA NO.9128/M/2010 DATE OF DECISION : 20.02.2015) ASSESSMENT YEAR: 2006-07 M/S. CIBA INDIA LIMITED, (THROUGH THEIR SUCCESSORS BASF INDIA LTD.), 1 ST FLOOR, VIBGYOR TOWERS, UNIT NO.101, PLOT NO.C-62, G BLOCK, BANDRA COMPLEX, BANDRA (EAST), MUMBAI 400 051 PAN: AAACC4147P VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-8(1), AAYAKAR BHAVAN, M.K. MARG, MUMBAI - 400020 (APPELLANT) (RESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI MADHUR AGRAWAL, A.R. REVENUE BY : SHRI VACHARPATI TRIPATHI, D.R. DATE OF HEARING : 29.01.2016 DATE OF PRONOUNCEMENT : 29.01.2016 O R D E R PER SANJAY GARG, JUDICIAL MEMBER: THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN MOV ED BY THE APPLICANT/ASSESSEE PLEADING THAT A MISTAKE APPARENT ON RECORD HAS OCCURRED IN ORDER DATED 20.02.2015 PASSED IN ITA NO.9128/M/2010 RELEVANT TO A.Y. 2006- 07. 2. THE LD. A.R. HAS INVITED OUR ATTENTION TO GROUND S OF APPEAL AS REPRODUCED IN THE OPENING PARAS OF THE ORDER DATED 20.02.2015 AND HAS FURTHER INVITED OUR ATTENTION TO THE FACT THAT GROUND NOS.3 TO 6 AS REPRODUCED IN THE GROUNDS OF APPEAL HAVE INADVERTENTLY REMAINED UNADJ UDICATED WHILE DECIDING THE APPEAL OF THE ASSESSEE VIDE ORDER DATED 20.02.2 015. MA NO.136/M/2015 (ARISING OUT OF ITA NO.9128/M/2010 DATE OF DECISION : 20.02.2015) M/S. CIBA INDIA LIMITED, (THROUGH THEIR SUCCESSORS BASF INDIA LTD.) 2 3. BOTH THE LD. REPRESENTATIVES HAVE FAIRLY SUBMITT ED THAT THE IMPUGNED ORDER IS REQUIRED TO BE RECALLED TO THE LIMITED EXT ENT OF NON-ADJUDICATION OF GROUND NOS.3 TO 6 OF THE ASSESSEES APPEAL. WE, TH EREFORE, RECALL THE ORDER DATED 20.02.2015 PASSED IN ITA NO.9128/M/2010 TO TH E LIMITED EXTENT FOR WANT OF ADJUDICATION OF GROUND NOS.3 TO 6. REGISTR Y IS DIRECTED TO FIX THE APPEAL OF THE ASSESSEE FOR REHEARING TO THE LIMITED EXTENT OF ADJUDICATION OF GROUND NOS.3 TO 6 OF THE ASSESSEES APPEAL BEARING ITA NO.9128/M/2010. IT IS MADE CLEAR THAT OUR FINDING GIVEN IN RELATION TO OT HER GROUNDS I.E. GROUND NOS.1 & 2 WILL REMAIN AS SUCH AND RECALLING OF THE ORDER FOR ADJUDICATION OF GROUND NOS.3 TO 6 WILL NOT HAVE ANY BEARING ON THE GROUNDS ALREADY ADJUDICATED. 4. WITH THE ABOVE OBSERVATIONS, THE APPLICATION OF THE ASSESSEE IS HEREBY ALLOWED. THE COPY OF THIS ORDER BE ATTACHED WITH A ND MAY BE CONSIDERED AS PART AND PARCEL OF THE ORDER DATED 20.02.2015. ORDER PRONOUNCED IN THE OPEN COURT ON 29.01.2016. SD/- SD/- (R.C. SHARMA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 29 01.2016. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORD ER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.