The ITO, Ward-1(1)(1), Ahmedabad V. Adani Power Dahej Ltd., Ahmedabad

MA 195/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5493 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 26-10-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAJESH MEENA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER THE ITO, WARD - 1(1)(1), AHMEDABAD (APPELLANT) VS M/S. ADANI POWER DAHEJ LTD. ADANI HOUSE , NR. MITHA KHALI SIX ROAD, NAVRANGPURA, AHMEDABAD PA N: AAGCA9374A (RESPONDENT) REVENUE BY : S H RI R AJESH MEENA , SR. D . R. ASSESSEE BY: NONE DATE OF HEARING : 07 - 04 - 2 017 DATE OF PRONOUNCEMENT : 30 - 05 - 2 017 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE REVENUE HAS FILED THIS MISCELLAN EOUS APPLICATION BEARING NO. 195 /AHD/2016 AGAINST THE ORD ER OF THE ITAT VIDE ITA NO. 3365 /AHD/2005 DATED 15 - 12 - 2 015 FOR THE ASSESSMENT YEAR 2011 - 12 . THE CONTENT OF THE MA IS AS FOLLOWS: - M.A. NO. 195 /AHD/2016 ( I T A NO . 336 5 / A HD/20 15) A SSESSMENT YEAR 2011 - 12 M.A. NO. 195 /AHD/2016 IN I.T.A NO. 3 36 5 /AHD/20 15 A.Y.2011 - 12 PAGE NO ITO VS. M/S. ADANI POWER DAHEJ LTD. 2 THE APPLICANT HEREIN RECEIV ED THE ORDER IN ITA NO.2323/AHD/2015 AND 220 OTHERS DATED 15/12/2015. IN THIS ORDER, THE ASSESSEE AT SR. NO. 60, VIZ. M/S. ADANI POWER DAHEJ LTD. IS ASSESSED IN THIS OFFICE. THIS MISCELLANEOUS APPLICATION IS ARISING OUT OF THE ABOVE REFERRED ORDER. 2. ON P ERUSAL OF THE ORDER IT IS SEEN THAT THE HON'BLE ITAT HAS ERRED IN DECIDING THE BELOW MENTIONED GROUND RAISED THE BY THE REVENUE : 'THE HON'BLE ITAT ERRED IN LAW AND ON FACTS IN DISMISSING THE APPEAL OF THE ASSESSEE CITING LOW TAX. EFFECT PURSUANT TO CIRCUL AR NO. 21/2015, WHERE ITA NO. AND ASSESSMENT YEAR MENTIONED DOES NOT MATCH WITH THAT OF ASSESSEE.' . FACTS OF THE CASE/ISSUE : 1. THAT FOR ASSTT. YEAR 2012 - 13, NO APPEAL IS FILED EITHER BY THE ASSESSEE OR BY THE DEPARTMENT IN THE CASE OF M/S. ADANI POWER D AHEJ LTD. 2. THAT AS PER APPEAL NO. 3385/AHD - 2015 (AS MENTIONED IN THE ANNEXURE FORMING PART OF ORDER IN ITA NO. 2323/AHD/2015 AND 220 OTHERS DATED 16.12.2015) THE NAME OF ASSESSEE APPEARS TO BE M/S. ADANI POWER DAHEJ LTD. FOR ASSTT. YEAR 2012 - 13, HOWEVER, ON VERIFICATION FROM THE WEBSITE OF HON'BLE ITAT WWW.ITATONLINE.IN FOR APPEAL NO. 3385/AHD - 2015 THE NAME OF APPELLANT MENTIONED IS MURUGAN MUTHAIAH MADASAMY OF HYDERABAD, WHEREAS, THE NAME OF RESPONDENT APPEARS TO DCIT, CIRCLE - 1, SURAT. 3. THAT THIS FACT WAS BROUGHT TO THE NOTICE OF THE REGISTRAR, HON'BLE ITAT, AHMEDABAD VIDE THIS OFFICE LETTER DATED 30.05.2016 (COPY ATTACHED) SEEKING CLARIFICATION FOR THE SAME AND FOUND THAT THE ITAT'S APPEAL NUMBER IS CORRECT WHEREAS DUE TO OVERSIGHT THE NAME HAS WRONGLY QUOTED AS 'ADANI POWER DAHEJ LTD.' INSTEAD OF 'MURUGAN MUTTAIAH MADASAMY' AGAINST THE ABOVE MENTIONED ITAT NUMBERS. 4. SUBSEQUENTLY, THE APPELLATE ORDER WAS FORWARDED TO THE OFFICE OF DY. CIT, CIRCLE - 1, SURAT VIDE THIS OFFICE LETTER DATED 15.06.2016. IN R ESPONSE, DY. CIT, CIRCLE - 1, SURAT VIDE THEIR LETTER DATED 10.08.2016 HAS INFORMED THAT THE CASE RECORD OF SH. MURUGAN MUTTAIAH MADASAMY FOR A.Y. 2011 - 12 WAS VERIFIED AND IT WAS FOUND THAT THE DEPARTMENT HAS FILED APPEAL BEFORE THE HON'BLE ITAT, AHMEDABAD V IDE APPEAL NO. 2580/AHD - 2015 DATED 30.06.2015 AND HENCE APPEAL NO. 3385/AHD/2015 DATED 16.12.2015 IS NOT RELATED TO SH. MURUGAN MUTTIAH MADASAMY AND WAS RETURNED BACK. 5. THE CASE RECORD M/S. ADANI POWER DAHEJ LTD. FOR ASSTT. YEAR 2011 - 12 WAS ALSO VERIFIED AND IT IS FOUND THAT THE DEPARTMENT HAS FILED APPEAL BEFORE HON'BLE ITAT VIDE APPEAL NO. 3365/AHD/2015 M.A. NO. 195 /AHD/2016 IN I.T.A NO. 3 36 5 /AHD/20 15 A.Y.2011 - 12 PAGE NO ITO VS. M/S. ADANI POWER DAHEJ LTD. 3 DTD. 04.12.2015 FOR ASSTT. YEAR 2011 - 12 IN THE CASE OF M/S. ADANI POWER DAHEJ LTD., BUT NOT VIDE APPEAL NO. 3385/AHD/2O15 FOR ASSTT. YEAR 2O12 - 13, AS ME NTIONED IN BULK DISPOSAL OF APPEAL VIDE APPEAL NO. 2323/AHD/2015 AND 200 OTHERS DTD. 16.12.2015. 6. THAT THE ABOVE MISTAKE BEING APPARENT FROM RECORDS IT IS REQUESTED THAT THE ORDER PASSED VIDE ITA NO. 2323/AHD/2015 AND 220 OTHERS DATED 16.12.2015 MAY BE Q UASHED FOR FRESH ADJUDICATION. 5. THE APPROVAL LETTER FROM THE PRINCIPAL CIT - 1, AHMEDABAD IS ENCLOSED HEREWITH ALONGWITH AUTHORIZATION MEMO AND THE GROUNDS OF APPEAL. 2 . WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. WE HAVE NOTI CED FROM THE ABOVE FACTS THAT AFTER VERIFICATIONS IT WAS FOUND THAT APPEAL NO. 3385/AHD - 2015 NEITHER PERTAINE D TO M/S. ADANI POWER DAHEJ LTD NOR TO MURUGAN MUTHAIAH MADASAMY OF HYDERABAD. THESE FACTS INDICATE MISTAKE UP TO THE ABOVE EXTENT IN BULK DISPOSAL OF APPEAL VIDE APPEAL NO. 2323/AHD/2015 AND 200 OTHERS DTD. 16.12.2015. THEREFORE, A FTER CONSIDERING THE ABOVE STATED FACTS AND CIRCUMSTANCES WE RECALL THE ORDER OF THE COORDINATE BENCH MADE IN THE CASE OF THE ASSESSEE UP TO THE ABOVE EXTENT AND REGIST RY IS DIRECTED TO FIX THE NEXT DATE OF HEARING AFTER INTIMATING THE PARTIES TO THE APPEAL NO. 3385/AHD - 2015 . 3. IN THE RESULT , MA OF THE REVENUE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 3 0 - 05 - 201 7 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 30 /05 /2017 M.A. NO. 195 /AHD/2016 IN I.T.A NO. 3 36 5 /AHD/20 15 A.Y.2011 - 12 PAGE NO ITO VS. M/S. ADANI POWER DAHEJ LTD. 4 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,