The DY. CIT.,GNR Circle, Gandhinagar V. Dahez Sez Ltd., Gandhinagar

MA 340/AHD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3419 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-06-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 24-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH

Judgement Text

, ‘B’ । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR MISCELLANEOUS APPLICATION Nos. 338/Ahd/2019, 339/Ahd/2019 & 340/Ahd/2019 (in ITA No. 127/Ahd/2015, 2353/Ahd/2015 & 1020/Ahd/2014) ( Assess ment Ye ars : 2 011-12, 2012-13 & 2010-11) Th e De pu ty C o mm iss io ne r of In co me T ax Ga nd hin ag ar C irc le , Ga nd hin ag ar / V s . M / s. Da he j Se z In di a Lt d. 3 r d F lo or, B lo ck N o .14 , Ud h yo g B ha van , Se cto r- 11, G an dh in ag ar / /P A N / G IR N o . : A A C C D 8 0 9 8 E ( Appellant) . . ( / Respondent) / Assessee by : Shri Shri M. K. Patel, A.R. / Revenue by: Shri V. K. Singh, Sr. D.R. D a t e o f H e a r i n g 03/06/2022 !"# /D a t e o f P r o n o u n c e m e n t 26/07/2022 ORDER PER MAHAVIR PRASAD, JM: All three miscellaneous applications have been filed by the Revenue under s.254(2) of the Act against the Tribunal order dated 30.04.2019 to recall the impugned order. MA Nos. 338 to 340/Ahd/2019 [M/s. Dahez SEZ Ltd.] - 2 - MA. No. 338/2019 A.Y. 2011-12: 1. In above MA filed by the Department, the Department has submitted in the order of Hon'ble ITAT, the following issues are not decided: 1. Interest on unpaid lease chargesRs.11,43,35,059/- 2. Allowance of lease rent of Rs. 5,48,49,770/- 3. NAA charges Payment Rs. 1,41,89,083/- 2. However, it is submitted that first issue of interest on unpaid lease cha is considered and decided by Hon'ble ITAT in order dated 30/04/2019 vide page 3, para 6 of said order. Similarly, the second issue allowance of lease rent is also considered decided by Hon'ble ITAT vide page 4, para 9 of the said order. 3. Hence, it is submitted that since both these issues are decided in the said order, the contention of the Department that these issues are not decided, is not correct and the MA on these issues is to be rejected. 4. After hearing both sides, we are of the opinion that as far as the third issue of allowance of NAA charges is concerned, the contention of the Department is correct as the said issue has not been decided by ITAT in the above order, and hence, the MA of the Department is allowed and order is to be re-called only to decide this ground no. 3 regarding NAA charges. 5. So, in view of the above, M.A. is allowed to the above extent. MA Nos. 338 to 340/Ahd/2019 [M/s. Dahez SEZ Ltd.] - 3 - MA. No. 339/2019 A.Y. 2012-13: 6. In above MA filed by the Department, the Depart has submitted in the order of Hon'ble ITAT, following issues are not decided: 1. Intereston unpaid lease charges Rs.6,61,70,4 2. Allowance of lease rent of Rs.48,49,770/- 3. NAA charges Payment Rs. 3,06,29,456/- 7. However, it is submitted that the first issue of interest on unpaid lease charges is considered and decided by Hon'ble ITAT, in order dated 30/04/2019 vide page 3, para 6 of the said order. Similarly, the second issue of allowance of lease rent is also considered and decided by Hon'ble ITAT vide page 4, para 9 & 10 of the said order. 8. Hence, it is submitted that since both these issues are decided in the said order, the contention of the Department that these issues are not decided, is not correct and the MA on these issues is to be rejected. 9. After hearing both sides, we are of the opinion that as far as the third issue of allowance of NAA charges is concerned, the contention the Department is correct as the said issue has not been decided by ITAT in the above order, and hence, the MA of the Department is allowed and order is to be re-called only to decide this ground no. 3 regarding NAA charges. 10. So, in view of the above, M.A. is allowed to the above extent. MA Nos. 338 to 340/Ahd/2019 [M/s. Dahez SEZ Ltd.] - 4 - MA. No. 340/2019 A.Y. 2010-11: 11. In above MA filed by the Department, the Department has submitted in the order of Hon'ble ITAT, the following issues are not decided: 1. Interest on unpaid lease charges Rs.28,00,06,990/- 2. Allowance of lease rent of Rs.5,87,14,993/- 3. NAA charges Payment Rs. 82,08,000/- 4. Infrastructure up gradation charges 4,40,70,975/- 12. However, it is submitted that the first issue of interest on unpaid lease charges is considered and decided by ITAT in the order dated 30/04/2019 vide page 3, para 6 of the said order. Similarly, the second issue of allowance of lease rent is also considered and decided by Hon'ble ITAT vide page 4, para 9 of the said order. 13. Hence, it is submitted that since both these issues are decided in the said order, contention of the Department that these issues are not decided, is not correct and the MA on these issues is to be rejected. 14. After hearing both sides, we are of the opinion that as far as the third & fourth issues allowance of NAA charges and infrastructure gradation charges are concerned, the contention of the Department is correct as the said issues has not been decided by ITAT in the above order, and hence, the MA of the Department is allowed and order is to be re-called only to decide these grounds no. 4 and 5 regarding NAA charges infrastructure up gradation charges. MA Nos. 338 to 340/Ahd/2019 [M/s. Dahez SEZ Ltd.] - 5 - 15. So, in view of the above, M.A. is allowed to the above extent. 16. In the combined result, all three miscellaneous applications filed by the Revenue are allowed in above extent. Sd/- Sd/- ( ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ / Revenue 2 द / Assessee ' ( )* + / Concerned CIT 4 + - / CIT (A) . / 0 1 2 2 )*3 )* #3 45द ( द / DR, ITAT, Ahmedabad 6 1 78 9 / Guard file. By order/ द श 3 उ / 4 )* #3 45द ( द । This Order pronounced in Open Court on 26/07/2022