The DCIT, Circle-1(1)(1), Baroda V. Gujarat State Fertilizers & Chemicals Ltd., Baroda

MA 137/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5753 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K DEV

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCO UNTANT MEMBER DCIT CIRCLE-1(1), VADODARA VS. GUJARAT STATE FERTILIZER & CHEMICALS LTD. P.O. FERTILIZER NAGAR, VADODARA-391750 (APPELLANT) ( RESPONDENT) PAN: AAA CG7 996 C REVENUE BY: SHRI S. K. DEV, SR. DR ASSESSEE BY: SHRI VIMAL DESAI, AR DATE OF HEARING : 05-07-2019 DATE OF PRONOUNCEMENT : 07-08-2019 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THIS MISCELLANEOUS PETITION WAS FILED BY THE REVEN UE AGAINST THE ORDER OF ITAT VIDE ITA NO. 1413/AHD/2014 FOR A.Y. 2010-11 . THE REVENUE HAS SUBMITTED THAT THE ITAT HAS NOT ADJUDICATED GROUND NO. 2 WHILE DECIDING ABOVE CITED APPEAL OF THE REVENUE. WE HAVE GONE TH ROUGH THE GROUND OF APPEAL FILED BY THE REVENUE AND IT IS NOTICED THAT AS PER GROUND NO. 2 THE REVENUE HAS FILED FOLLOWING GROUND OF APPEAL:- M.A. NO. 137/AHD/2019 (IN ITA NO. 1413/AHD/2014) ASSESSMENT YEAR 2010-11 M.A. NO.137/AHD/2019 A.Y. 2010-11 DCIT VS. GUJARAT STATE FERTILIZER & CHEMICALS LTD. 2 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE, AND IN LAW, HONBLE ITAT ERRED IN NOT DECIDING THE GROUND NO. 2 OF THE REVENUE IN RESPECT OF DISALLOWANCE OF MEMBERSHIP FEES. 2. WE HAVE HEARD THE RIVAL CONTENTION. WITH THE AS SISTANCE OF LD. REPRESENTATIVE WE HAVE GONE THROUGH THE MATERIAL ON RECORD AND IT IS NOTICED THAT INADVERTENTLY THE GROUND NO. (AS SUPRA) WAS RE MAINED TO BE ADJUDICATED WHILE DECIDING THE APPEAL OF THE REVENUE. THEREFOR E, THE ORDER OF THE ITAT IS RECALLED TO THE EXTENT OF ADJUDICATING THE GROUN D NO. 2 FILED BY THE REVENUE. ACCORDINGLY, THE REGISTRY IS DIRECTED TO LIST THE CASE FOR HEARING OF GROUND NO. 2 FILED BY THE REVENUE VIDE ITA NO. 1413 /AHD/2014 IN DUE COURSE. THEREFORE, MISCELLANEOUS PETITION OF THE R EVENUE IS ALLOWED SUBJECT TO THE TERM AND CONDITION MENTIONED ABOVE. 3 . IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 07-08-20 19 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 07/08/2019 TANMAY TRUE COPY / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,