The DCIT, Circle-4, Ahmedabad V. Mahadev Pulses Pvt. Ltd., Ahmedabad

MA 230/AHD/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6536 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-05-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 12-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVATIA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) M.A. NO: 230/AHD/2017 (IN ITA NO. 2400/AHD/2013) (ASSESSMENT YEAR: 2010-11) THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(2), AHMEDABAD V/S MAHADEV PULSES PVT. LTD. 45/2, KABUTAR KHANA, KALUPUR, AHMEDABAD- 380001 (APPELLANT) (RESPONDENT) PAN: AADCM6647B APPELLANT BY : SHRI MUDIT NAGPAL, SR. D. R. RESPONDENT BY : SHRI S. N. DIVATIA, A.R. ( )/ ORDER DATE OF HEARING : 20 -04-201 8 DATE OF PRONOUNCEMENT : 07 -05-2018 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY TH E REVENUE AGAINST THE ORDER DATED 24.08.2016 BY THE ITAT AHMEDABAD FOR AS SESSMENT YEAR 2009- M.A NO. 230/ AHD/2017 . A.Y. 2010-1 1 2 10 AND IT IS STATED THAT THE ITAT DISMISSED THE APPEAL OF THE REVENUE RELYING ON THE DECISION GIVEN BY LD. CIT(A) FOR THE A.YS.20 06-07, 2007-08, 2008-09 AND 2009-10 IN WHICH THE LD. CIT(A) HAS ALLOWED THE CLAIM OF DEDUCTION U/S. 80IB(11A) OF THE ACT AND FURTHER STATED THAT THE DE PARTMENT HAS NOT PREFERRED APPEAL AGAINST THE ORDER OF THE LD. CIT(A ). ON PERUSAL OF THE ORDER, IT IS OBSERVED THAT YOUR H ONOUR HAS DISMISSED THE REVENUE'S APPEALS ONLY ON THE GROUND THAT THE REVEN UE HAS NOT FILED APPEALS AGAINST THE ORDER OF THE CIT(A) FOR A.YS. 2 006-07, 2007-08, 2008-09 AND 2009-10 OVER THE SAME ISSUE OF CLAIM OF DEDUCTI ON U/S. 80IB(11A) OF THE IT. ACT. IN THIS REGARD, YOUR APPLICANT DRAWS Y OUR HONOUR'S KIND ATTENTION TO THE FACTS THAT THE REVENUE HAS ALREADY FILED APPEALS AGAINST THE ORDER OF THE CIT(A) FOR A.YS. 2006-07, 2007-08, 200 8-09 AND 2009-10 OVER THE SAME ISSUE OF CLAIM OF DEDUCTION U/S. 80IB(11A) OF THE INCOME TAX ACT. COPIES OF ACKNOWLEDGEMENT FOR FILING THE APPEAL BEF ORE YOUR HONOUR ARE ENCLOSED HEREWITH AT EXHIBIT NO. A & B FOR YOUR HON OUR'S READY REFERENCE. ON PERUSAL OF THE RECORDS, IT IS ESTABLISHED THAT T HE REVENUE HAS FILED APPEALS AND THIS FACT IS APPARENT FROM RECORD WHICH MIGHT BE POSSIBLE PERHAPS TO BE ESCAPED FROM YOUR HONOUR'S KIND ATTEN TION THROUGH OVERSIGHT. 2. WE HAVE GONE THROUGH THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE AND ITAT ORDER IN QUESTION WAS PRONOUNCED ON 24.08. 2016 AND DEPARTMENT GRANTED PERMISSION TO FILE M.A ON 18.08.2017 AND TH EREAFTER THIS PRESENT APPLICATION IS BEING FILED. NOW LEGAL POSITION IS T HAT IF ANY AGGRIEVED PARTY M.A NO. 230/ AHD/2017 . A.Y. 2010-1 1 3 WHO IS INCLINE TO FILE MISCELLANEOUS APPLICATION SA ME SHOULD BE FILED WITHIN SIX MONTHS FROM THE RECEIPT OF THE ORDER. IN THIS C ASE, WE CAN SEE THIS MISCELLANEOUS APPLICATION IS BEING FILED AFTER A YE AR AND SAME IS TIME BARRED. THEREFORE, MISCELLANEOUS APPLICATION IS DIS MISSED. ORDER PRONOUNCED IN OPEN COURT ON 07 - 05- 2018 SD/- SD/- (AMARJIT SINGH) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 07 /05/2018 RAJESH COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD