The ACIT, Circle -3, Baroda V. Unity Dychem Pvt.Ltd., Anand

MA 30/AHD/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1941 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 27-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DATE OF HEARING
• Assessee Lawyers: MODIFICATION OF DATED PASSED

Judgement Text

, , , , , ,, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD .., ! '# '# '# '# $ %&, ! BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.30/AHD/2013 - AY 2007-08 [IN #./ IN I.T.A. NO.1738/AHD/2010 AY 2007-08 AND CO NO.187/AHD/2010 FOR AY 2007-08 (BY ASSESSEE) ] UNITY DYECHEM (P) LTD. GOLANA ROAD AT.SOKHDA KHAMBHAT / VS. THE ASST.CIT CIRCLE-3 BARODA !( #./)* #./ PAN/GIR NO. : AAACU 5068 R ( APPLICANT ) .. ( +,(- / RESPONDENT ) ASSESSEE BY : SHRI N.C. AMIN, AR REVENUE BY : SHRI A.K. PANDEY, DR $'. / & / / / / DATE OF HEARING : 06/06/2014 012 / & / DATE OF PRONOUNCEMENT : 11/07/2014 3 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE FOR MODIFICATION OF THE ORDER DATED 24/01/2013 PASSED B Y THE ITAT C BENCH, AHMEDABAD IN ITA NO.1738/AHD/2010 FOR AY 200 6-07 BY REVENUE AND CO NO.187/AHD/2010 FOR AY 2007-08 BY AS SESSEE. 2. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT T HE HONBLE TRIBUNAL HAS NOT CONSIDERED THE FOLLOWING JUDGEMENT S CITED BY THE APPLICANT DURING THE COURSE OF HEARING. (I) CIT VS. INDO SAUDI SERVICES (TRAVEL) PVT.LTD. 219 CTR 562. (II) CIT VS. EDWARD KEVENTER PVT.LD. 86 ITR 379 C AL.(HC). SUPREME COURT AFFIRMED THE SAID DECISION REPORTED I N 115 ITR 149. MA NO.30/AHD/2013 (IN ITA NO.1738/AHD/2010 & CO.NO.187/AHD/10) UNITY DYECHEM PVT.LTD. VS. ACIT ASST.YEAR 2007-8 - 2 - (III) DY.CIT VS. CHOICE SANITARY WARE INDUSTRIES REPORTED IN (2011) 41 (II) I.T.C.L. PAGE 27 (ITAT RAJKOT BENCH) (IV) TALLY SOLUTIONS PVT.LTD. VS. DY.CIT 130 TTJ 234. (V) CIT VS. V.S.DEPO & CO.PVT.LTD. (2011) 37(I) ITCL PG .43 (BOM HC) (VI) SHRI LAXMI MARKETING PVT.LTD. VS. ACIT 316 ITR PG 3 83 (AT) (PUNE TRIB) (VII) CIT & ANR. VS. GLAXO SMITHKLINE ASIA (P) LTD. 236 C TR PAGE 113. 2.1. THE LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT NON-CONSIDERATION OF ABOVE DECISIONS ARE AMOUNTING TO MISTAKE APPARENT F ROM RECORD. 3. ON THE CONTRARY, LD.DR SUBMITTED THAT THERE IS N O MISTAKE APPARENT FROM THE RECORD. HE SUBMITTED THAT THE DECISIONS R ELIED UPON BY THE LD.COUNSEL FOR THE ASSESSEE WOULD NOT BE APPLIED AS THE TRIBUNAL HAS RESTORED THE MATTER (REVENUES APPEAL) BACK TO THE FILE OF LD.CIT(A) FOR FRESH DECISION ON THE BASIS THAT THE OBJECTIONS OF THE AO WERE NOT CONSIDERED BY THE LD.CIT(A) AND THE ORDER OF THE LD .CIT(A) WAS NOT A SPEAKING ORDER. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS, PERUSED TH E MATERIAL AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AS WELL AS THE JUDGEMENTS RELIED UPON BY THE LD.COU NSEL FOR THE ASSESSEE. WE FIND THAT THIS TRIBUNAL HAD TAKEN INTO ACCOUNT A LL THE SUBMISSIONS MADE BY THE ASSESSEE AND AFTER CONSIDERING THE SUBM ISSIONS, IT WAS FOUND THAT THE LD.CIT(A) IN PARA 7.2 OF HIS ORDER HAS NOT TAKEN INTO ACCOUNT THE OBJECTIONS OF THE ASSESSING OFFICER. THE ORDER OF THE LD.CIT(A) IS CRYPTIC AND, THEREFORE, THE MATTER WAS RESTORED BACK TO THE FILE OF LD.CIT(A) FOR MA NO.30/AHD/2013 (IN ITA NO.1738/AHD/2010 & CO.NO.187/AHD/10) UNITY DYECHEM PVT.LTD. VS. ACIT ASST.YEAR 2007-8 - 3 - PASSING A SPEAKING ORDER. IF THE SUBMISSIONS OF TH E ASSESSEE ARE CONSIDERED, THIS WOULD TANTAMOUNT TO REVIEW OF THE ORDER WHICH IS NOT PERMISSIBLE UNDER THE LAW. THEREFORE, WE DO NOT FI ND ANY MERIT IN THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) ($ %&) ! 11.07.2014 ! ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDI CIAL MEMBER 6.., '.../ T.C. NAIR, SR. PS 3 / +&7 872& 3 / +&7 872& 3 / +&7 872& 3 / +&7 872&/ COPY OF THE ORDER FORWARDED TO : 1. (- / THE APPLICANT. 2. +,(- / THE RESPONDENT. 3. ## & $9 / CONCERNED CIT. 4. $9() / THE CIT(A)-I, BARODA 5. 7'%: +& , , / DR, ITAT, AHMEDABAD 6. :; <. / GUARD FILE. 3$ 3$ 3$ 3$ / BY ORDER, ,7& +& //TRUE COPY// = == =/ // / #) #) #) #) ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 08.7.14 (DICTATION-PAD 3-P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08.07.14 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 11.7.14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .11.7.14 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