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

MA 343/AHD/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3749 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 01-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Assessee Lawyers: BIREN SHAH
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (VIRTUAL COURT) BEFORE: SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEM BER THE DY. CIT, CIRCLE-1(1)(1), AHMEDABAD (APPELLANT) VS M/S. ADANI WILMAR LTD. FORTUNE HOUSE, MITHAKHALI CROSS ROAD, NAVRANGPURA, AHMEDABAD-380009, PAN: AABCA8056G (RESPONDENT) REVENUE BY: SHRI LALIT P. JAIN, SR. D.R. ASSESSEE BY: SHRI BIREN SHAH, A.R. DATE OF HEARING : 16-10-2020 DATE OF PRONOUNCEMENT : 26-10-20 20 /ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- THE REVENUE HAS SUBMITTED VIDE ABOVE REFERRED MISC ELLANEOUS APPLICATION THAT BY COMMON ORDER THE ITAT HAS ADJUD ICATED TWO APPEALS. IT IS REPORTED THAT APPEAL VIDE ITA NO. 2210/AHD/2017 FOR A.Y. 2014-15 WAS PERTAINED TO ADANI WILMAR LTD. AND THE OTHER APPEAL VIDE ITA 2211/AHD/2017 FOR A.Y. 2013-14 WAS PERTAINED TO AD ANI INFRASTRUCTURE AND DEVELOPERS PVT. LTD.. HOWEVER, IN THE COMMON ORDER BY MISTAKE THE NAME M.A. NO. 343/AHD/2019 ( IN ITA NO. 2210/AHD/2017) ASSESSMENT YEAR 2014-15 M. A. NO. 343/AHD/2019 (IN I.T.A NO. 2210/AHD/2017) A.Y. 2014-15 PAGE NO DY. CIT VS. M/S. ADANI WILMAR LTD. 2 OF M/S. ADANI INFRASTRUCTURE AND DEVELOPERS LTD. WA S NOT MENTIONED AGAINST ITA NO. 2211/AHD/2017. 2. WE HAVE HEARD BOTH THE SIDES AND PERUSED THE MAT ERIAL ON RECORD. IT IS NOTICED THAT THE ASSESSEE HAS ALREADY FILED MISC ELLANEOUS APPLICATION ON THE MISTAKE POINTED OUT BY THE REVENUE AND THE SAME HAS BEEN RECTIFIED VIDE M.A. NO. 232/AHD/2019 ON 19.11.2019. THE RELEVANT PART OF THE ORDER VIDE M.A. NO. 232/AHD/2019 DATED 19.04.2019 IS REPRODUCE D AS UNDER:- BY THIS MISCELLANEOUS APPLICATION FILED ON 04/10/2 017, THE ASSESSEE HAS REQUESTED FOR RECTIFYING THE ORDER DATED 15/05/2019 PASSED BY THE ITAT AHMED ABAD BENCH 'B' IN ITA NOS.2210 & 221L/AHD/2017 FOR ASSESSMENT YEARS 2014-15 & 2013-1 4 RESPECTIVELY. 2. THE ASSESSEE IN ITS APPLICATION STATED THAT THE HON'BLE BENCH OF ITAT HAS INADVERTENTLY BY OVERSIGHT, PASSED ORDER OF TWO DEPARTMENTAL APPEALS NUMBERS BEING ITA NO. 2210 & 221L /AHD/2017 FOR AYS 2014-15 & 2013-14 RESPECTIVELY IN THE NAME OF ONLY ONE RESPONDENT NAMELY ADANI WILMAR LTD. (PAN: AABCA 8056 G). HOWEVER, FACTUALLY, ONLY ONE I TA NO.2210/AHD/2017 FOR AY 2014-15 BELONGS TO ADANIWILMAR LTD. (PAN: AA BCA 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 REFE RRED 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, WH ICH BECOMES APPARENT MISTAKE ON RECORD. THEREFORE, ASSESSEE SUBMITTED THAT THE HON'BLE 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 MISCELLANEOUS APPLICATION MOVED BY THE ASS ESSEE OUT OF REVENUE'S APPEAL IN ITA NO.221L/AHD/2017 FOR AY 2013-14, DATED 15/05/2019 W AS TO RECTIFY THE ERROR. IN THE FACTS OF THE PRESENT CASE, WE ARE OF THE VIEW THAT THE MISTAKE A S POINTED OUT BY THE ASSESSEE IS APPARENT FROM THE RECORD. ACCORDINGLY, THE ORDER PASSED IN ITA NO S.2210 & 221L/AHD/2017 FOR AYS 2014-15 & 2013-14 DATED 15/05/2019 IS MODIFIED. AS A RESULT, THE AFORESAID TRIBUNAL ORDER IS MODIFIED (IN THE CAUSE-TITLE) THE NAME(S) OF THE ASSESSEE(S) IN THE RESPECTIVE APPEAL(S) AND TO BE READ AS UNDER: 1.ITA NO.2210/AHD/2017 & 2.ITANO.211/AHD/2017 AYS 2014-15 &2013-14 RESPECTIVELY 1. THE DCIT CIRCLE- 1 (1)(1) AHMEDABAD VS. 1. ADANIWILMAR LTD. FORTUNE HOUSE MITHAKHALI CROSS ROAD NAVRANGPURA AHMEDABAD 380 009 PAN: AABCA 8056G M. A. NO. 343/AHD/2019 (IN I.T.A NO. 2210/AHD/2017) A.Y. 2014-15 PAGE NO DY. CIT VS. M/S. ADANI WILMAR LTD. 3 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 APPL ICATION FILED BY THE ASSESSEE IS ACCORDINGLY DISPOSED OF. THE COPY OF THE ABOVE RECTIFIED ORDER WAS ALSO ENDO RSED TO THE REVENUE. IN THE LIGHT OF THE FACTS THE MISCELLANEOUS APPLICATIO N OF THE REVENUE STANDS DISMISSED SINCE THE REFERRED ORDER HAS ALREADY BEEN RECTIFIED. 3. IN THE RESULT, THE M.A. FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26-10-2020 SD/- SD/- (MAHAVIR PRASAD) (AMARJIT SINGH) JUDICIAL MEMBER A CCOUNTANT MEMBER AHMEDABAD : DATED 26/10/2020 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,