M/s. Inox Leisure Ltd., Baroda V. The Dy.CIT, Circle-1(2), Baroda

MA 159/AHD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2580 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-12-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 21-11-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 29-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N SOPARKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD (BEFORE SHRI G.C.GUPTA VICE PRESIDENT & SHRI ANIL CHATURVEDI , A.M.) M . A. NO. 159 / AH D/ 20 1 4 (IN ITA NO. 273/AHD/ 201 0) (A SSESSMENT YEAR: 2007 - 08) M/S. INOX LEISURE LTD., 2 ND FLOOR, ABS TOWER, OLD PADRA ROAD, BARODA - 390007 V/S THE DCIT, CIRCLE - 1 (2), BARODA (APPELLANT) (RESPONDENT) APPELL ANT BY : SHRI S.N. SOPARKAR, A.R. RESPONDENT BY : SHRI NIMESH YADAV, SR. D.R. ( )/ ORDER DATE OF HEARING : 21 - 11 - 2014 DATE OF PRONOUNCEMENT : 12 - 12 - 2014 PER SHRI ANIL CHATURVEDI,A.M. 1. BY THIS MA , THE ASSESSEE HAS REQUESTED FOR RECTIFICATION IN THE ORDER OF THE TRIB UNAL IN ASSESSEE'S APPEAL FOR A.Y 2007 - 0 8 DATED 5.8.2014 IN ITA NO 273/AHD /2010. 2. THE LEARNED COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT A SSESSEE 'S APPEAL BEARING ITA NOS . 272 & 273/A/ 2010 FOR AY S. 2006 - 07 AND 2007 - 08 WERE DISPOSED OF BY A CONSOLIDATED ORDER NOTING FACTS FOR AY 2006 - 07. HE FURTHER SUBMITTED THOUGH THE GROUNDS OF APPEAL FOR AY 2007 - 08 OF A SSESSEE 'S APPEAL ARE IDENTICAL TO GROUNDS OF AY 2006 - 07, THE GROUND NEEDS TO BE SPE CIFICALLY DISCUSSED AND ADJUDICATED IN THE ORDER. HE THEREFORE SUBMITTED THAT ABSENCE OF DISCUSSION A ND ADJUDICATION OF GROUND FOR AY 2007 - 08 CONSTITUTES MISTAKE ON RECORD AND THEREFORE THE SAME BE RECTIFIED. THE ID DR ON THE OTHER HAND M. A NO 159/A/14 (IN ITA NO. 273/A/10) . A.Y. 2007 - 08 2 SUBMITTED THAT THER E IS NO APPARENT MISTAKE ON RECORD WHICH REQUIRES RECALLING OF THE ORDER. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND FORCE IN THE CONTENTION OF THE ASSESSEE THAT WHILE DISPOSING OF THE GROUND NO 2 OF ASSESSEE'S APPEAL IN ITA NO 273/A/2010 AT PARA 26 HAS BEEN DISPOSED OF FOLLOWING SIMILAR REASONS WHILE DISPOSING THE REVENUE'S APPEAL FOR AY 2006 - 07. WE THEREFORE DECIDE THE GROUND NO 2 OF ASSESSEE'S APPEAL IN ITA NO 273/A/2010 BY HOLDING AS UNDER, WHICH WOULD BE AFTER PARA 26 ON PAGE 20: 'PARA 26A: WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND THAT HON'BLE RAJASTHAN HIGH COURT ON IDENTICAL FACTS IN THE CASE OF CIT VS SAMTA CHAVIGARH (SUPRA) HAS DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE. B EFORE US, REVENUE HAS NOT BROUGHT ANY CONTRARY B INDING DECISION IN ITS SUPPORT NOR COULD POINT OUT ANY DISTINGUISHING FEATURE BETWEEN THE DECISION OF HON BLE RAJASTHAN HIGH COURT AND THE ISSUE AT PRESENT. WE THEREFORE FOLLOWING THE AFORESAID DECISION OF RA JASTHAN HIGH COURT , ALLOW THIS GROUND OF ASSESSEE. THUS THIS GROUND IS ALLOWED. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED'. 4. IN THE RESULT THE MA OF THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON 12 - 1 2 - 201 4 . SD/ - SD/ - (G.C.GUPTA) (ANIL CHATURVEDI) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD. TRUE COPY RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RE SPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD