Anjani Synthetics Ltd., Ahmedabad V. The Dy. Commissioner of Income Tax, Circle-1, Ahmedabad

MA 142/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5270 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 08-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE SHRI S. S. GODARA, JM AND SHRI MANISH BORA D, A.M. M.A. NO.142/AHD/2016 IN CO NO.45/AHD/2014 IN ITA NO.2376/AHD/2013 ASST. YEAR: 2010-11 ANJANI SYNTHETICS LTD., 252, NEW CLOTH MARKET, O/S RAIPUR GATE, AHMEDABAD. VS. DCIT, CIR.1, AHMEDABAD. APPELLANT RESPONDENT PAN AABCA 2789E APPELLANT BY SHRI GAURAV NAHTA,, AR RESPONDENT BY SHRI ALOK KUMAR, SR.DR DATE OF HEARING: 17/02/2017 DATE OF PRONOUNCEMENT: 22/02/2017 O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER . THIS MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF ASSESSEE STATING THAT THE APPLICANT HAD PREFERRED A CROSS OBJECTION (CO) BEARING ITA NO. 45/AHD/14 IN ITA NO. 2376/A HD/2013 FOR ASSESSMENT YEAR 2010-11 CHALLENGING THE O RDER DATED 11/07/2013 PASSED BY THE LEARNED CIT(A}-6, AHMEDABA D. HOWEVER BY FOLLOWING THE AMENDMENT BY CIRCULAR NO. 21/2015 WHEREIN ALL MA NO.142/AHD/2016 IN CO NO.45/AHD/14 IN ITA NO.2376/AHD/2013 ASST. YEAR 2010-11 2 APPEALS WITH TAX EFFECT LESS THAN RS. 10 LAKHS WERE DISMISSED THEREFORE DEPARTMENTAL APPEAL HAVING ITA NO. 2376/A HD/2013 CAME TO BE DISMISSED. HOWEVER WITH THIS APPEAL THE CO FI LED BY THE ASSESSEE ALSO CAME TO BE DISMISSED BY THE BENCH STA TING THAT THESE HAVE BECOME INFRUCTUOUS. HOWEVER RELYING ON THE LAT EST DECISION IN THE CASE OF ASSTT CIT VS. AJAY KALIA 178 TTJ 507 (D EL) WHEREIN THE HON'BLE DELHI BENCH HAS HELD THAT WHEN APPEALS ARE DISMISSED DUE TO TAX EFFECT, THEN ALSO CO IS MAINTAINABLE AS IT I S INDEPENDENT OF THE APPEAL OF REVENUE. THEREFORE IT IS REQUESTED THAT I N THE INTEREST OF JUSTICE, THE SAID CROSS OBJECTION MAY BE ALLOWED TO BE RESTORED AND THE DATE MAY BE FIXED. 2. WE HAVE HEARD THE LD. REPRESENTATIVES AND GONE T HROUGH THE CONTENTS OF THE COMMON ORDER IN ITA NO.1753/AHD/201 5 & OTHERS AND FIND THAT WHILE DISPOSING OF THE DEPARTMENTAL APPEA LS AS PER CBDT CIRCULAR, HAVING TAX EFFECT LESS THAN RS.10,00,000/ -, THE IMPUGNED CROSS OBJECTION HAS BEEN DISPOSED OF DUE TO OVERSIG HT WITHOUT ADJUDICATING THE GROUNDS RAISED THEREIN. IT IS AN A PPARENT MISTAKE ON RECORD. THEREFORE, WE RECALL THE CROSS OBJECTION BE ARING MA NO.142/AHD/2016 IN CO NO.45/AHD/14 IN ITA NO.2376/AHD/2013 ASST. YEAR 2010-11 3 NO.45/AHD/2014 ARISING OUT OF ITA NO.2376/AHD/2013. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE C.O. ON 18 TH APRIL, 2017. NO NEED TO ISSUE NOTICE AS THE DATE HAS BEEN ANNOUNCED IN P RESENCE OF BOTH THE PARTIES IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 FEBRUARY , 2017 SD/- SD/- (S. S. GODARA) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 22/02/2017 MAHATA/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD MA NO.142/AHD/2016 IN CO NO.45/AHD/14 IN ITA NO.2376/AHD/2013 ASST. YEAR 2010-11 4 1. DATE OF DICTATION: 17/02/2017 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 21/02/2017 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK:2 2/2/17 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: