The ACIT, Circle-1(2), Ahmedabad V. M/s. Oswal Extrusion Ltd., Ahmedabad

MA 147/AHD/2021

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1764 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 14-12-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Assessee Lawyers: HARDIK MANIAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o. 1 4 7/ A h d /2 02 1 ( I n I TA N o . 1 1 5 /A h d/2 01 9 ) (A s se s s m e n t Y e a r : 2 0 14 - 1 5 ) A C I T C e ntr al C ir .- 1 ( 2 ) , A h m e da b ad V s . M/ s . O s w al Ex tr u s i o n Lt d. 13, H .B . J i r a w al a H ou s e, Op pp . Pan ch s h il B u s Sto p, As hr a m R o ad , A h m e da b a d [ P A N N o. A A A C O 7 29 0H ] (Appellant) .. (Respondent) Appellant by : Shri V. K. Singh, Sr. DR Respondent by : Shri Hardik Maniar, CA D a t e o f H e a r i n g 22/04/2022 D a t e o f P r o n o u n c e m e n t 03/06/2022 O R D E R PER Ms. MADHUMITA ROY - JM: It appears from the Miscellaneous Application that the Ground No. 4 in the original appeal in respect to addition of Rs. 4,90,45,701/- on account of production development expenses has not been addressed which admittedly needs consideration by us. Hence, the application is allowed. 2. The Registry is directed to list the matter for hearing on 24.04.2022 solely for consideration of the Ground No. 4 raised in ITA No. 115/Ahd/2019 for A.Y. 2014-15. Since both the parties were present before the court when the matter was - 2 - MA No.147/Ahd/2021(In ITA No.115/A/19) ACIT vs. M/s. Oswal Extrusion Ltd. Asst.Year – 2014-15 heard and the date fixed for hearing, services the notice to the respective parties by the Registry is hereby dispensed with. 3. In the result, Misc. Application filed by the Revenue is allowed. This Order pronounced in Open Court on 03/06/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 03/06/2022 TANMAY, Sr.PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 22/04/22 2. Date on which the typed draft is placed before the Dictating Member 22/04/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... 31/05/2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S 03 /06/2022 7. Date on which the file goes to the Bench Clerk 03/06/2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................