Mahanadi Coalfields Ltd, Sambalpur V. DCIT, Circle-2(1), Sambalpur

MA 23/CTK/2018

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3903 (ITAT-CUTTACK)
• Duration Of Justice: 4 year(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 24-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Depreciation
• Section: 37(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORE AND ARUN KHODPIA, ACCOUNTANT MEMBER (in ITA No (in ITA No Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Sambalpur PAN/GIR No. (Appellant IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI GEORGE MATHAN, JUDICIAL AND ARUN KHODPIA, ACCOUNTANT MEMBER M.A.No.23/CTK/2018 (in ITA No.73/CTK/2012) Assessment Year : 2008-09 M.A.No.20/CTK/2018 (in ITA No.325/CTK/2013) Assessment Year : 2009-2010 M.A.Nos.21 & 22/CTK/2018 ITA No.421/CTK/2013 & 301/CTK/2014) Assessment Years : 2010-11 & 2011 M.A.No.17/CTK/2018 (in ITA No.447/CTK/2015) Assessment Year : 2013-14 M.A.Nos.18 & 19/CTK/2018 ITA No.264/CTK/2017 & ITA No.278/CTK/2015) Assessment Years: 2014-15 & 2012 Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Vs. DCIT, Circle Sambalpur. PAN/GIR No.AABCM 5188 P (Appellant) .. ( Respondent Assessee by : Shri S.S.Poddar Revenue by : Shri J.K.Lenka Sr Date of Hearing : 17/6 Date of Pronouncement : 17/ Page1 | 4 IN THE INCOME TAX APPELLATE TRIBUNAL, JUDICIAL MEMBER AND ARUN KHODPIA, ACCOUNTANT MEMBER .73/CTK/2012) 09 325/CTK/2013) 2010 M.A.Nos.21 & 22/CTK/2018 /CTK/2014) 11 & 2011-12 .447/CTK/2015) 14 M.A.Nos.18 & 19/CTK/2018 .264/CTK/2017 & ITA No.278/CTK/2015) 15 & 2012-13 DCIT, Circle -2(1), Sambalpur. Respondent) ar, AR J.K.Lenka Sr DR 6/ 2022 /6/2022 Mahanadi Coalfields Ltd Page2 | 4 O R D E R Per Bench These are miscellaneous petitions filed by the assessee against the orders of the Tribunal dated 3.1.2018 for the assessment year 2008-09, dated 19.3.2018 for the assessment year 2009-10, dated 20.3.2018 for the assessment years 2010-11, 2011-12, 2012-13, 2013-14 and 2014-15, respectively. 2. It was submitted by the ld AR that in the original grounds of appeal filed by the assessee, the assessee has challenged the disallowance of the claim towards lease hold land. It was the submission that the assessee had also raised the additional ground in respect of depreciation on intangible assets being lease hold land. It was submitted that the Tribunal had adjudicated the issue taken in the additional ground but did not adjudicate the main ground being Ground No.3.10 for the A.Y. 2008-09, Ground No.3.5 for the assessment year 2009-10 and Ground No.3.4 for the assessment years 2010-11 to 2014-15 regarding expenditure allowable u/s 37(1) of the Act in respect of cost of lease hold land. It was the prayer that the order of the Tribunal be recalled for the adjudication of the main ground taken in the grounds of appeal in all the assessment years. Mahanadi Coalfields Ltd Page3 | 4 3. In reply, ld Sr DR submitted that specific ground has not been raised in the grounds of appeal. It was the submission that it was a general ground and should not be considered. 4. We have considered the rival submissions. A perusal of the Grounds of appeal filed by the assessee clearly shows that the ground has been raised quantifying the amount also. It is also noticed that though the Tribunal has adjudicated the additional ground, the main grounds have not been adjudicated upon. Thus, there is a mistake apparent from record insofar as the Ground No.3,.10 for the A.Y. 2008-09, Ground No.3.5 for the assessment year 2009-10 and Ground No.3.4 for the assessment years 2010-11 to 2014-15 have not been adjudicated. Consequently, the orders of the Tribunal are recalled for the relevant assessment years only for the purpose of adjudicating the above grounds. As the date of hearing i.e. 17.8.2022 is announced in the open court, the notice of hearing is dispensed with. 5. In the result, the M,.As filed by the assessee stand allowed, Order dictated and pronounced in the open court on 17/6/2022. Sd/- sd/- (Arun Khodpia) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17/06/2022 B.K.Parida, SPS (OS) Mahanadi Coalfields Ltd Page4 | 4 Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Cuttack 1. The Appellant : Mahanadi Coalfields Ltd., Jagriti Vihar, Burla, Sambalpur 2. The Respondent. DCIT, Circle -2(1), Sambalpur 3. The CIT(A)-, Sambalpur 4. Pr.CIT-, Sambalpur 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//