The DCIT, Circle-2(1)(1), Ahmedabad V. Educational Initiative Pvt. Ltd., Ahmedabad

MA 391/AHD/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8068 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 20-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVETIA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) (THROUGH VIRTUAL COURT) M.A. NO: 391/AHD/2019 (IN ITA NO. 1920/AHD/2014) (ASSESSMENT YEAR: 2009-10) THE DCIT, CIRCLE-2(1)(1), AHMEDABAD V/S EDUCATIONAL INITIATIVES PVT. LTD., 613-615, J.B. TOWERS, DRIVE-IN-ROAD, THALTEJ, AHMEDABAD PAN NO. AAACE9834B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD TANWANI, SR. D.R. RESPONDENT BY : SHRI S. N. DIVETIA, A.R. ( )/ ORDER DATE OF HEARING : 16 -10-2020 DATE OF PRONOUNCEMENT : 12 -01-2021 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1) THIS MISCELLANEOUS APPLICATION HAS BEEN FILED AT THE INSTANCE OF REVENUE IN ITA NO. 1920/AHD/2014. M.A. NO. 391/AHD/2019 . A.Y. 2009-10 2 2. IN THIS CASE, THE ASSESSEE HAS FILED ITS RETURN OF INCOME FOR A.Y. 2009-10 ON 30/06/2010 DECLARING TOTAL INCOME OF RS. 5,52,67,990/-. THE ASSESSMENT WAS COMPLETED U/S 143(3) OF THE ACT ON 25/11/2011 DETERMINING TOTAL INCOME OF RS. 6,95,44,202/- AFTER MAKING ADDITIONS/DISALLOWANCES OF RS. 1,43,66,902/- UNDER VARIOUS HEADS. 3. BEING AGGRIEVED WITH THE ORDER OF THE ASSESSING OFFICER, THE ASSESSEE PREFERRED APPEAL BEFORE CIT(A). THE C1T(A) VIDE ITS ORDER NO, CIT(A)- III/ACIT/CIR.4/382/11-12 DATED 07/03/2014 PARTLY ALLOWED THE APPEAL OF THE ASSESSEE. 4. THEREAFTER, THE DEPARTMENT PREFERRED APPEAL BEFORE THE HON'BLE 1TAT VIDE 1TA NO. 1920/AHD/2014. THE HON'BLE 1TAT, AHMEDABAD VIDE ITS ORDER DATED 29/07/2019 DISMISSED THE APPEAL OF THE REVENUE. 5. IT IS STATED THAT ITAT ORDER DATED 29/07/2019 REVEALS THAT IT HAS NOT ADJUDICATED ALL THE GROUNDS OF APPEAL PREFERRED BY THE DEPARTMENT AND GROUNDS OF APPEAL WHICH REMAINED AN ADJUDICATED BY THE TRIBUNAL IS AS UNDER: A. THE CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS. 11,76,717/- & RS. 9,28,494/- MADE ON ACCOUNT OF DISALLOWANCE OF TRAVELLING EXPENSES, WITHOUT APPRECIATING THE FACT THAT SUCH PAYMENTS ARE MADE TO PERSONS OTHER THAN THE EMPLOYEES OF THE ASSESSEE. B. THE LD. CIT(A) HAS ERRED IN LAW AND FACTS IN DELETING THE ADDITION OF RS. 24,45,930/- MADE ON ACCOUNT OF WORK IN PROGRESS. 6. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE TRIBUNAL ORDER AND MISCELLANEOUS APPLICATION. WE FIND THAT THERE IS AN INADVERTENTLY WHEREIN TWO FOLLOWING GROUNDS WERE NOT ADJUDICATED BY THE TRIBUNAL. M.A. NO. 391/AHD/2019 . A.Y. 2009-10 3 A. THE CIT(A) HAS ERRED IN LAW AND ON FACTS IN DELETING THE ADDITION OF RS. 11,76,717/- & RS. 9,28,494/- MADE ON ACCOUNT OF DISALLOWANCE OF TRAVELLING EXPENSES, WITHOUT APPRECIATING THE FACT THAT SUCH PAYMENTS ARE MADE TO PERSONS OTHER THAN THE EMPLOYEES OF THE ASSESSEE. B. THE LD. CIT(A) HAS ERRED IN LAW AND FACTS IN DELETING THE ADDITION OF RS. 24,45,930/- MADE ON ACCOUNT OF WORK IN PROGRESS. 7. WE THINK IT IS AN APPARENT MISTAKE NEED TO BE RECTIFIED. THUS, IN VIEW OF THE ABOVE, WE RECALL THE PARTLY ORDER IN ITA NO. 1920/AHD/2014 FOR ASSESSMENT YEAR 2009-10 AND ABOVE SAID TWO REMAINING GROUNDS NEED TO BE ADJUDICATED. 8. THUS, WE RECALL OUR ORDER DATED 29/07/2019 TO THE EFFECT THAT TWO ABOVE SAID GROUNDS NEED TO BE ADJUDICATED BY THE TRIBUNAL. 9. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 12 - 01- 2021 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 12/01/2021 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD