The ACIT, Circle-1(1)(1), Ahmedabad V. M/s.Arvind Products Ltd.,(Now merged with Arvind Ltd.,), Ahmedabad

MA 139/AHD/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4683 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2011-2012
• Appeal Filed On: 04-10-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH

Judgement Text

, ‘D’ । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR MISCELLANEOUS APPLICATION No. 139/Ahd/2021 (in ITA No. 2816/Ahd/2015) ( Assess ment Ye ar : 2011-12) Th e As st. C o mmi s sio ne r of In co me -t ax Cir cl e- 1( 1)( 1) , Ah me dab ad / V s . M / s. Ar vi nd P ro d u cts Lt d. (No w me rg ed w it h Arv in d Ltd .) Arv in d Mi ll s Pr e mi ses , Nar od a Ro ad , Ah m eda ba d / /P A N / G IR N o . : A A BC A 2 3 9 1 L ( Appellant) . . ( / Respondent) /Appellant by : Shri Dinesh Singh, Sr. D.R. / Respondent by : Sh ri Bi re n Sh ah , A. R. D a t e o f H e a r i n g 18/02/2022 !"# /D a t e o f P r o n o u n c e m e n t 21/04/2022 ORDER PER MAHAVIR PRASAD, JM: The present application filed by the Revenue seeks rectification in the order passed by the ITAT in Revenue’s appeal in ITA No. 2816/Ahd/2015 for A.Y. 2011-12 of the error pertaining to the incorrect mentioning of Ground Nos. of appeal of the Revenue for A.Y. 2009-10 in MA No. 139/Ahd/2021 [ACIT vs. M/s. Arvind Products Ltd.] AY 2011-12 - 2 - ITA No. 2107/Ahd/2015, while holding the issues in the present appeal being covered by the said grounds in A.Y 2009-10. 2. We have gone through the order of the ITAT for A.Y. 2011-12 & 2009-10 in ITA No. 2816/Ahd/2015 and in ITA No. 2107/Ahd/2015 resp. and we have noted from the same that ITAT dealt with the issues raised by the Revenue in A.Y. 2009-10 in ITAT No. 2107/Ahd/2015 in Ground Nos. 1 to 4 relating to the following disallowances; Ground No.1 disallowance under s.14A, Ground no.2 addition to book profits on account of disallowance made under s.14A, Ground no.3 disallowance under s.40(a)(ia) & Ground No.4 disallowance under s. 36(1)(iii) of the Act. Thereafter, in ITA No. 2816/Ahd/2015 for A.Y. 2011-12, it was noted that the issues raised in A.Y. 2009-10 as above were similar to that raised in ITA No. 2816/Ahd/2015 and accordingly, the decision rendered in ITAT No. 2107/Ahd/2015 was applied to the impugned order also. In ITA No. 2816/Ahd/2015, the grounds raised by the assessee, we have noted related to: Ground No.1 disallowance under s.14A of the Act, Ground No.2 disallowance under s.36(1)(iii) of the Act, Ground No.3 disallowance under S.40(a)(ia) of the Act & Ground No 4 disallowance by way of addition to book profits on account of disallowance under s.14A of the Act. Therefore, the issues raised in A.Y. 2011-12, no doubt, were identical to that raised in A.Y. 2009-10, which were dealt with by the ITAT in Ground Nos. 1 to 4 and therefore, the only mistake in the order of the ITAT for A.Y. 2011-12 pertains to mentioning the issues covered by Ground Nos. 1 to 3 for A.Y. 2009-10, instead of Ground No 1-4. To this extent, we rectify the order of the ITAT as replacing the para 23 of the order: MA No. 139/Ahd/2021 [ACIT vs. M/s. Arvind Products Ltd.] AY 2011-12 - 3 - 23. As the facts and issues involved in grounds of appeal no 1 to 3 vide ITA No. 2107/Ahd/2015 Assessment Year 2009-10 are similar as in ITA No. 2816/Ahd/2015 Assessment Year 2011-12 therefore after applying the decision adjudicated vide ITA No. 2107/Ahd/2015 as supra in this order, these grounds of appeal of the revenue is dismissed. With the following para 23 23. As the facts and issues involved in grounds of appeal no 1 to 4 vide ITA No. 2107/Ahd/2015 Assessment Year 2009-10 are similar as in ITA No. 2816/Ahd/2015 Assessment Year 2011-12 therefore after applying the decision adjudicated vide ITA No. 2107/Ahd/2015 as supra in this order, these grounds of appeal of the revenue is dismissed. The order passed in ITA No. 2816/Ahd/2015 stands corrected as above. 3. In the result, Miscellaneous Application filed by the Revenue is allowed in above terms. Sd/- Sd/- (ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 21/04/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ / Revenue 2 द / Assessee ' ( )* + / Concerned CIT 4 + - / CIT (A) . / 0 1 2 2 )*3 )* #3 45द ( द / DR, ITAT, Ahmedabad 6 1 78 9 / Guard file. By order/ द श 3 उ / 4 )* #3 45द ( द । This Order pronounced in Open Court on 21/04/2022