Nirma Ltd., Ahmedabad V. The DCIT., Cent.Circle-3(1)(1), Ahmedabad

MA 243/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0901 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 20-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DILIEEPKUMAR
• Section: 80IA

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MISC. APPLICATION NO.243/AHD/2019 IN ./ ITA NO. 558/AHD/2005 / ASSESSMENT YEAR: 2001-02 NIRMA LIMITED AHMEDABAD. VS DCIT, CIR.3(1)(1) AHMEDABAD. / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI DILIEEPKUMAR, SR.DR ASSESSEE BY : SHRI HIMANSHU SHAH, AR / DATE OF HEARING : 20/12/2019 /DATE OF PRONOUNCEMENT : 20/ 12/2019 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : AGAINST ORDER OF THE LD.CIT(A) DATED 10.12.2004 FOR THE ASSTT.YEAR 2001-2, REVENUE AND THE ASSESSEE CAME IN CROSS APPEAL VIDE ITA NO.541/AHD/2005 AND 558/AHD/2 005. BOTH THESE APPEALS WERE DECIDED BY THE TRIBUNAL VIDE ORDER DAT ED 26.2.2014. DISSATISFIED WITH THIS ORDER, THE ASSESSEE FILED TWO MAS VIZ. MA NO.74/AHD/2015, AND THEREAFTER MA NO.29/AHD/2018. IN THE MA NO.74/AHD/ 2015 THE ASSESSEE HAS CONTENDED THAT ITS GROUND WITH REGARD TO DETERM INATION OF DEDUCTION ADMISSIBLE UNDER SECTION 80IA WAS NOT DISPOSED OF. THIS MA WAS ALLOWED BY THE TRIBUNAL VIDE ORDER DATED 20.1.2016. THE TRIBU NAL HAS RECALLED ITS EARLIER ORDER QUA THIS ISSUE OF DEDUCTION ADMISSIBLE UNDER SECTION 8 0IA, AND RESTORED FOR RE-ADJUDICATION. 2. SIMILARLY, IN MA NO.29/AHD/2018, THE ASSESSEE HA S POINTED OUT THAT THE TRIBUNAL FAILED TO ADJUDICATE ITS GROUND WITH R EGARD TO DISALLOWANCE OF PF, ESI AND SUBSIDY. THE TRIBUNAL HAS ALLOWED THIS MA ALSO VIDE ORDER DATED 17.12.2018. IT HAS BEEN ANNEXED WITH MA AS ANNEXUR E-C. THE APPEAL OF THE ASSESSEE ON THIS ISSUE WAS ALSO RESTORED TO ITS ORI GINAL NUMBER. MA NO.243/AHD/2019 - 2 - 3. THE TRIBUNAL TOOK UP THE APPEAL FOR DECIDING THE SE ISSUES AGAIN, AND DISPOSED OF THE APPEAL VIDE ORDER DATED 1.7.2019. BY WAY OF PRESENT MA, THE ASSESSEE HAS PLEADED THAT THE ISSUE, WHICH WAS REST ORED VIDE MA NO.74/AHD/2015 WAS DULY AGITATED BEFORE THE TRIBUNA L IN THE SECOND ROUND, BUT SOMEHOW IN THE ORDER DATED 1.7.2019, THE TRIBUN AL FAILED TO ADJUDICATE THIS ISSUE, AND THEREFORE, IT REQUIRES RECTIFICATION IN THE ORDER OF THE TRIBUNAL. HE HAS PLACED ALL THESE ORDERS ON THE FILE VIDE ANNEXU RE A, B, C AND D. 4. WITH THE ASSISTANCE LD.REPRESENTATIVES, WE HAVE GONE THROUGH THE RECORD. A PERUSAL OF THE RECORD WOULD INDICATE THA T PRIMA FACIE AN APPARENT ERROR HAS BEEN CREPT IN THE PROCEEDINGS, VIDE WHICH THE GROUND RESTORED BY THE TRIBUNAL VIDE MA NO.74//AHD/2015 REMAINED TO BE ADJUDICATED AGAIN. THEREFORE, WE ALLOW THIS MA AND RESTORE THE ISSUE A ND MODIFY ORDER OF THE TRIBUNAL. WE RESTORE THIS ISSUE FOR ADJUDICATION A FRESH. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 20 TH JANUARY, 2020. NO FRESH NOTICE REQUIRES TO BE ISSUED TO BOTH THE PARTIES, AS NEXT DATE OF HEARING ALREADY ANNOUNCED IN THE OPEN COURT. 5. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 20 TH DECEMBER, 2019. SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER