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

MA 29/AHD/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9185 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2001-2002
• Appeal Filed On: 19-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA NO.29/AHD/2018 (IN ITA NO.558/AHD/2005) ASSESSMENT YEAR: 2001-02 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR VICE PRESIDENT AND MAHAVIR PRA SAD JM] M.A. NO.29/AHD/2018 (IN ITA NO.558/AHD/2005) ASSESSMENT YEAR: 2001-02 NIRMA LIMITED, .. APPLICANT NIRMA HOUSE, ASHRAM ROAD, AHMEDABAD - 09. [PAN: AAACN 5350 N] VS. DY. COMMISSIONER OF INCOME TAX, .......... RESPONDENT CIRCLE-3(1)(1), AHMEDABAD. APPEARANCES BY HIMANSHU SHAH FOR THE APPLICANT S.K. DEV FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 16.11.2018 DATE OF PRONOUNCEMENT : 17.12.2018 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT: BY WAY OF THIS MISCELLANEOUS PETITION THE ASSESSEE APPLICANT POINTS OUT OUR ATTENTION TO THE FACT THAT WHILE DISPOSING OF THE A PPEAL OF THE ASSESSEE VIDE ORDER DATED 26.02.2014 THE TRIBUNAL HAS NOT DEALT WITH TH E FOLLOWING ADDITIONAL GROUNDS RAISED BY THE ASSESSEE. 1. THE LEARNED A.O. OUGHT TO HAVE TREATED AND MAY KINDLY BE DIRECTED TO ALLOW SALES TAX INCENTIVES OF RS.12,56,007/- IN RES PECT OF BHAVNAGAR DIVISION AND RS.19,06,13,799/- IN RESPECT OF ALINDRA DIVISIO N BEING BACKWARD AREA DEVELOPMENT SUBSIDY ALLOWED DURING THE YEAR, AS CAP ITAL RECEIPT NOT CHARGEABLE TO TAX. 2. IN LAW AND IN FACTS AND CIRCUMSTANCES OF THE APP ELLANTS CASE, THE LEARNED CIT(A) HAS GROSSLY ERRED IN CONFIRMING DISA LLOWANCE OF P.F. RS.22,44,748/- AND E.S.I. RS.50,450/- PAID AFTER TH E END OF THE PREVIOUS YEAR. THE SAME WERE PAID BEFORE DUE DATE OF FILING OF RET URN OF INCOME. MA NO.29/AHD/2018 (IN ITA NO.558/AHD/2005) ASSESSMENT YEAR: 2001-02 PAGE 2 OF 2 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. LEARNED REPRESENTATIVES FAIRLY AGREE THAT, WHILE TH E ADDITIONAL GROUNDS OF APPEAL WAS INDEED FILED BY THE ASSESSEE AND WERE PLACED ON RECORD, THE TRIBUNAL DID NOT DEAL WITH THE SAME BY WAY OF A SPEAKING ORDER. IN VIEW OF THIS ADMITTED POSITION, IN OUR CONSIDERED VIEW, THE RIGHT COURSE OF ACTION WIL L BE TO RECALL THE ORDER DATED 26.02.2014 FOR THE LIMITED PURPOSE OF DEALING WITH THE APPLICATION SEEKING DISPOSAL OF ADDITIONAL GROUNDS OF APPEAL. ORDERED, ACCORDINGLY . 3. IN VIEW OF OUR DIRECTION ABOVE, WE DIRECT THE RE GISTRY TO PLACE THE MATTER BEFORE THE BENCH FOR THE LIMITED PURPOSE OF DEALING WITH THE APPLICATION FOR ADMISSION OF ADDITIONAL GROUNDS AS INDICATED ABOVE AND FIX TH E MATTER FOR HEARING ON 21 ST FEBRUARY, 2019. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED IN THE TERMS INDICATED ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 17 TH DAY OF DECEMBER, 2018. SD/- SD/- MAHAVIR PRASAD PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) AHMEDABAD, DATED THE 17 TH DAY OF DECEMBER, 2018 PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPOND ENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD