Adani Wilmar Ltd., Ahmedabad V. The Dy. Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad

MA 232/AHD/2019

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 2194 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 29-07-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NK GOEL
• Assessee Lawyers: BIREN SHAH
• Section: 201

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER MA NO.232/AHD/2019 (IN ./IN ITA NO.2211/AHD/2017) [ / ASSESSMENT YEAR : 2013-14] ADANI INFRASTRUCTURE AND DEVELOPERS PVT.LTD. ADVANI HOUSE NR. MITHAKHALI SIX ROADS NAVRANGPURA AHMEDABAD-380 009 / VS. THE DCIT CIRCLE-1(1)(1) AHMEDABAD ./ ./ PAN/GIR NO. : AAFCA 9521 J ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI BIREN SHAH, AR / RESPONDENT BY : SHRI N.K. GOEL, SR.DR / DATE OF HEARING 04/10/2019 !'# / DATE OF PRONOUNCEMENT 19/11/2019 / O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: BY THIS MISCELLANEOUS APPLICATION FILED ON 04/10/2 017, THE ASSESSEE HAS REQUESTED FOR RECTIFYING THE ORDER DAT ED 15/05/2019 PASSED BY THE ITAT AHMEDABAD BENCH B IN ITA NOS.2210 & 2 211/AHD/2017 FOR ASSESSMENT YEARS 2014-15 & 2013-14 RESPECTIVELY . 2. THE ASSESSEE IN ITS APPLICATION STATED THAT THE HONBLE BENCH OF ITAT HAS INADVERTENTLY BY OVERSIGHT, PASSED ORDER OF TWO DEPARTMENTAL APPEALS NUMBERS BEING ITA NO.2210 & 2211/AHD/2017 FOR AYS 2 014-15 & 2013-14 RESPECTIVELY IN THE NAME OF ONLY ONE RESPON DENT NAMELY ADANI MA NO.232/AHD/2019 ( IN ITA NO.2211/AHD/2017) ADANI INFRASTRUCTURE AND DEVELOPERS PVT.LTD. VS. D CIT ASST .YEAR - 2013-14 - 2 - WILMAR LTD. (PAN: AABCA 8056 G). HOWEVER, FACTUALLY, ONLY ON E ITA NO.2210/AHD/2017 FOR AY 2014-15 BELONGS TO ADANI WILMAR LTD. (PAN: AABCA 8056G) AND ANOTHER ITA NO.2211/AHD/2017 FOR AY 2013-14 IS BELONGING TO ADANI INFRASTRUCTURE AND DEVELOPERS LTD ., WHOSE PAN IS AAFCA 9521 J. HENCE, IN THE ABOVE REF ERRED ORDER IN APPEAL NO.ITA 2211/AHD/2017 FOR AY 2013-14 ASSESSEE S NAME IS ADANI INFRASTRUCTURE AND DEVELOPERS PVT.LTD . WHICH IS INADVERTENTLY LEFT OUT TO BE MENTIONED, WHICH BECOMES APPARENT MI STAKE ON RECORD. THEREFORE, ASSESSEE SUBMITTED THAT THE HONBLE BENC H OF ITAT MAY KINDLY CORRECT THE MISTAKE APPARENT FROM RECORD BY INSERTING NAME OF ADANI INFRASTRUCTURE AND DEVELOPERS LTD . AS RESPONDENT IN APPEAL ITA NO.2211/AHD/2017 . 3. WE HAVE CONSIDERED BOTH THE SIDES AND HAVE PERUS ED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT THE MISCELLAN EOUS APPLICATION MOVED BY THE ASSESSEE OUT OF REVENUES APPEAL IN ITA NO .2211/AHD/2017 FOR AY 2013-14, DATED 15/05/2019 WAS TO RECTIFY THE ERROR. IN THE FACTS OF THE PRESENT CASE, WE ARE OF THE VIEW THAT THE MISTA KE AS POINTED OUT BY THE ASSESSEE IS APPARENT FROM THE RECORD. ACCORDINGL Y, THE ORDER PASSED IN ITA NOS.2210 & 2211/AHD/2017 FOR AYS 2014-15 & 201 3-14 DATED 15/05/2019 IS MODIFIED. AS A RESULT, THE AFORESAI D TRIBUNAL ORDER IS MODIFIED (IN THE CAUSE-TITLE) THE NAME(S) OF THE A SSESSEE(S) IN THE RESPECTIVE APPEAL(S) AND TO BE READ AS UNDER: MA NO.232/AHD/2019 ( IN ITA NO.2211/AHD/2017) ADANI INFRASTRUCTURE AND DEVELOPERS PVT.LTD. VS. D CIT ASST .YEAR - 2013-14 - 3 - 1 .ITA NO.2210/AHD/2017 & 2 . ITA NO.211/AHD/2017 AYS 2014-15 & 2013-14 RESPECTIVELY 1. THE DCIT CIRCLE-1(1)(1) AHMEDABAD VS. 1. ADANI WILMAR LTD. FORTUNE HOUSE MITHAKHALI CROSS ROAD NAVRANGPURA AHMEDABAD 380 009 PAN: AABCA 8056G 2. THE DCIT CIRCLE-1(1)(1) AHMEDABAD VS. 2. ADANI INFRASTRUCTURE AND DEVELOPERS PVT.LTD. ADANI HOUSE NR.MITHAKHALI SIX ROADS NAVRANGPURA AHMEDABAD-380 009 PAN: AAFCA9521J 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ACCORDINGLY DISPOSED OF. THIS ORDER PRONOUNCED IN OPEN COURT ON 19 /11/2019 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 19/11/2019 &.., .(.. / T.C. NAIR, SR. PS MA NO.232/AHD/2019 ( IN ITA NO.2211/AHD/2017) ADANI INFRASTRUCTURE AND DEVELOPERS PVT.LTD. VS. D CIT ASST .YEAR - 2013-14 - 4 - !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-1, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 07/11/2019 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 8/11/2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.19.11.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 19.11.19 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER