M/s. Enviro Control Associates(India) Pvt.Ltd., Surat V. The Dy.CIT, Circle-1, Surat

MA 219/AHD/2013

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 3918 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 18-03-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 17-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Assessee Lawyers: SHAH

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.219/AHD/2013 IN ./ ITA NO.2795/AHD/2011 [ / ASSTT.YEAR: 2007-2008] M/S.ENVIRO CONTROL ASSOCIATES P.LTD. ENVIRO HOUSE OPP: BANK OF MAHARASHTRA GHOD DOD ROAD, SURAT. VS JCIT, RANGE - 1 SURAT. ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI M.R.SHAH, AR REVENUE BY : SHRI DINESH SINGH, SR.DR / DATE OF HEARING : 18/03/2016 / DATE OF PRONOUNCEMENT: 29/03/2016 +,/ O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER: THE PRESENT MISC. APPLICATION IS DIRECTED AT THE IN STANCE OF THE ASSESSEE IN ITA NO.2795/AHD/2011 FOR THE ASSTT.YEDA R 2007-08. 2. IT IS PLEADED IN THE APPLICATION THAT THE DEDUCT ION CLAIMED UNDER SECTION 80IA WAS DISALLOWED TO THE ASSESSEE FOR THE ASSTT.YEARS 2005- 06, 2006-07, 2007-08 AND 2009-10. THE TRIBUNAL WHI LE TAKING COGNIZANCE OF THE AMOUNT OF DISALLOWANCE FOR THE AS STT.YEAR 2007-08 HAS MENTIONED A FIGURE OF RS.2,29,61,861/-, WHEREAS , THIS AMOUNT IS OF MA NO.219/AHD/2013 2 RS.2,39,00,672/-. THE ASSESSEE HAS MADE THE FOLLOW ING PLEADINGS IN THE APPLICATION. 1. THIS MISCELLANEOUS APPLICATION U/S 254(2) IS DIRECTED AGAINST THE ORDER OF HONOURABLE TRIBUNAL PASSED IN ITA NO. 2795/A/2011 ON 30.04.2013. 2. IN THE FORM NO. 36 OF THE APPEAL MEMO, THE FOLLOWING GROUNDS OF APPEAL WAS RAISED AS FIRST GROUND: ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE AS WE LL AS LAW ON THE SUBJECT, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN DISALLOWING DEDUCTION U/S 80IA(4) OF RS. 2,29,61,86 1/- BEING PROFIT DEEMED FROM DEVELOPMENT OF INFRASTRUCTURE FA CILITIES AND RS.9,38,811/- BEING PROFIT FROM OPERATION AND MAINT ENANCE OF THE INFRASTRUCTURE FACILITIES OF THE ENTERPRISE AGGREGA TING TO RS.2,39,00,672/-. 3. THE HONOURABLE TRIBUNAL ALLOWED THE ASSESS EE'S GROUND OF APPEAL GRANTING DEDUCTION U/S. 80IA. HOWEVER WHILE REPRODUCING THE GROUND IN THE ORDER OF THE HONOURABLE TRIBUNAL AT PAGE NO. 2 OF THE ORDER THE AMOUNT OF RS. 2,29,61,861/- IS MEN TIONED INSTEAD OF RS.2,39,00,672/-. IN FACT THE AMOUNT OF RS.2,29,61,861/- RELATES TO PROFIT FROM DEVELOPMENT OF INFRASTRUCTURE FACILITIES AND AMOUNT OF RS. 9,38,81 1/- RELATES TO PROFIT FROM OPERATION AND MAINTENANCE OF THE INFRAS TRUCTURE FACILITIES OF THE ENTERPRISE. THE AGGREGATE OF THES E TWO FIGURES COMES TO RS. 2,39,00,672/- WHICH HAS BEEN CONTESTED IN APPEAL. 4. IN VIEW OF THE ABOVE IT IS CLEAR THAT THER E IS A MISTAKE IN MENTIONING THE FIGURE OF RS. 2,29,61,861/- INSTEAD OF RS. 2,39,00,672/- IN THE APPELLATE ORDER AT PAGE NO. 2. THE ASSESSING OFFICER HAS THEREFORE WRONGLY GIVEN APPEAL EFFECT. PLEASE RECTIFY THE ABOVE MISTAKE BY PASSING THE FRESH ORDER. 3. ON DUE CONSIDERATION OF THE FACTS AND CIRCUMSTAN CES, WE ARE SATISFIED THAT A TYPOGRAPHICAL ERROR HAS CREPT IN T HE ORDER OF THE TRIBUNAL. THE AMOUNT OF DEDUCTION UNDER SECTION 80 IA IN THE ASSTT.YEAR 2007-08 BE READ AS RS.2,39,00,672/- INSTEAD OF RS.2 ,29,61,861/- MA NO.219/AHD/2013 3 MENTIONED BY THE TRIBUNAL. IN VIEW OF THE ABOVE D ISCUSSIONS, THE MA OF THE ASSESSEE IS ALLOWED. 4. IN THE RESULT, THE MISC. APPLICATION OF THE ASSE SSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 29 TH MARCH, 2016 AT AHMEDABAD. SD/- SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER