Deputy Commissioner of Income Tax, Vapi Circle, Vapi V. M/s. Vapi Green Enviro Ltd., , Vapi

MA 21/SRT/2022

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8549 (ITAT-SURAT)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-11-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 31-10-2022
• Assessment Year: misc
• Appeal Filed On: 06-04-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 40(a)(ia); 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER M.A. No.21/SRT/2022 (AY 2014-15) (Arising out of ITA No.732/Srt/2018) (Hearing in Virtual Court) A.C.I.T., Vapi Circle, Vapi. Vs M/s Vapi Green Enviro Limited, 135, 1 st Floor, VIA House, GIDC Char Rasta, Vapi-396195. PAN: AAACV 8289 P Applicant Respondent Revenue by Shri Vinod Kumar, Sr. DR Assessee by Ms. Arti Shah, A.R. Date of hearing 01/11/2022 Date of pronouncement 14/11/2022 Order under section 254(2) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This Miscellaneous Application (MA) is filed by the revenue for seeking rectification in the order dated 09/11/2021 passed in ITA No. 732/Srt/2018 for the A.Y. 2014-15. 2. The ld. Senior Departmental representative (Sr. DR) for the revenue submits that the appeal of revenue for A.Y. 2013-14 and 2014-15 were adjudicated by passing a common order dated 09/11/2021 wherein the appeal for A.Y. 2013- 14 was treated as lead case. The ld. Sr. DR for revenue submits that while adjudicating the appeal for A.Y. 2014-15, the ground No. (iv) which relates to disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 (in short, the Act) remained un-adjudicated. The ld. Sr. DR for revenue further submits MA No.21/SRT/2022 ACIT Vs M/s Vapi Green Enviro Limited 2 that rest of the grounds of appeal in A.Y. 2014-15 was common with grounds of appeal in A.Y. 2013-14. The ld. Sr. DR for revenue submits that non- adjudication of ground No. (iv) is a mistake apparent on record. The ld. Sr. DR for revenue submits that the order dated 09/11/2021 may be recalled partially for adjudication of ground No. (iii) afresh, in appeal for AY 2014-15. 3. On the other hand, the learned Authorised Representative (ld. AR) of the assessee submits that though the ground No. (iii) raised by assessee is substantially covered by other grounds of appeal wherein the Tribunal affirmed the finding of ld. CIT(A) wherein the assessee was accepted as mutual association and has not claim any expenditure. The ld. CIT(A) while granting relief to the assesse held that the assessee has not claimed deduction, thus, there was no case for addition/disallowance under Section 40(a)(ia) of the Act. 4. In the alternative and without prejudice submission, the ld. AR of the assessee submits that even she has no objection if the order dated 09/11/2021 is partially recalled for rendering separate and independent finding on the issue. 5. We have considered the rival submissions of both the parties and have gone through the order dated 09/11/2021. We find that the appeal of revenue for A.Y. 2013-14 and 2014-15 was adjudicated by common order dated 09/11/2021. As the appeal for A.Y. 2013-14 was treated as lead case and by