The Jt.CIT (OSD) Circle-3(1)(2), Ahmedabad V. M/s. Reckitt Benckiser Healthcare India Ltd., Haryana

MA 40/AHD/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 4818 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 31-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MALAY KALAVADIA
• Section: 201; 80IC; 80IC

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I RAJPAL YADAV , JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER JOINT COMMISSIONER OF INCOME TAX(OSD), CIRCLE - 3(1)(2), AHMEDABAD (APPELLANT) VS RECKITT BENCKISER HEALTHCARE INDIA LTD. (FORMERLY KNOWN AS PARAS PHARMACEUTICALS LTD.), NEAR C.N. VIDHALAYA, AHMEDBAD - 3800015, PAN: AAACP9268J (RESPONDENT) REVENUE BY : S H RI MUDIT NAGPAL , SR. D . R. ASSESSEE BY: SHRI MALAY KALAVADIA, A.R. DATE OF HEARING : 05 - 04 - 2 019 DATE OF PRONOUNCEMENT : 27 - 05 - 2 019 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THE REVENUE HAS FILED MISCELLANEOUS APPLICATION NO. 40/AHD/2019 AND 41/AHD/2019 AGAINST THE ORDER OF ITAT DATED 27 TH AUGUST, 2018 V IDE 1366/AHD/2015 AND ITA NO. 1780/AHD/2015 PERTAINING TO ASSESSMENT YEAR S 2009 - 10 AND 2010 - 11 RESPECTIVELY. M.A. NOS. 40 & 41/AHD/2019 (IN I T A NO S . 1366 & 1780 / A HD/20 15) A SSESSMENT YEAR 200 9 - 10 & 2010 - 11 M.A. NOS. 40 & 41/AHD/2019 (IN I.T.A NO S . 1366 & 1780 /AHD/20 15) A.Y. 2009 - 10 & 2010 - 11 PAGE NO J CIT VS. M/S. RECKITT BENCKISER HEALTHCARE PVT. LT D. 2 2. IN BOTH THE MISCELLANEOUS APPLICATIONS OF THE REVENUE IT IS STATED THAT GROUND OF APPEAL OF THE REVENUE PERTAINING TO THE ISSUE OF REDUCING THE DEDUCTION U/S. 80IC WAS NOT ADJUDICATED IN RESPECT OF BOTH THE ASS ESSMENT YEARS AS REFERRED ABOVE IN THI S ORDER. IN THIS REGARD, VIDE M ISCELLANEOUS A PPLICATION N O. 40, THE REVENUE HAS GIVEN THE DETAIL OF GROUND OF APPEAL VIDE PARA 4 OF THE MA WHICH WAS N O T AD J UDIC ATE D. T HE RELEVANT PART AS PER PARA 4 OF THE MISCELLANEOU S APPLICATION IS REPRODUCED AS UNDER AS UNDER: - 4. HOWEVER, ON PERUSAL OF THE ABOVE - REFERRED ORDER, IT IS NOTICED THAT GROUNDS OF APPEAL OF THE REVENUE DELETING THE ADDITIONS/DISALLOWANCES MADE ON VARIOUS GROUNDS REDUCING THE DEDUCTION U/S.80IC OF THE IT. ACT HAVE NOT BEEN ADJUDICATED, WHICH ARE AS UNDER: I) DELETION OF ADDITION OF RS. 1,32,64,686/ - MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION ON FOREIGN EXCHANGE GAIN U/S.80IC OF THE ACT; II) DELET ION OF ADDITION OF RS.35,59, 463/ - MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION ON EXPORTS BENEFIT U/S.80IC OF THE ACT; III) DELETI ON OF ADDITION OF RS. 14,26,979/ - MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION ON SCRAP VALUE U/S.80IC OF THE ACT; IV) DELET ION OF ADDITION OF RS.54,42,994/ - MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION U/S.80IC ON EXPENSES DISA LLOWED U/S.40(A)(IA) OF THE ACT. 5. THEREFORE, ON THESE GROUNDS OF APPEAL, THE CASE IS REQUIRED TO BE DECIDED ON MERIT. SIMILARLY IN THE MISCEL LANEOUS APPLICATION NO. 41/AHD/ 2018 PERTAINING TO THE SIMILAR ISSUE FOR ASSESSMENT YEAR 2010 - 11 , THE RELEVANT PART OF THE GROUN D MENTIONED IN PARA 4 OF THE MA W HICH WAS NOT ADJUDICATED IS REPRODUCED AS UNDER: - 4. HOWEVER, ON PERUSAL OF THE ABOVE - REFERRED ORDER, IT IS NOTICED TH AT GROUNDS OF APPEAL OF THE REVENUE DELETING THE ADDITIONS/DISALLOWANCES MADE ON VARIOUS GROUNDS REDUCING THE DEDUCTION U/S.80IC OF THE IT. ACT HAVE NOT BEEN ADJUDICATED, WHICH ARE AS UNDER: DELETION OF ADDITION OF RS.27,26,726/ - MADE ON ACCOUNT OF DISALLO WANCE OF DEDUCTION ON SCRAP VALUE U/S.80IC OF THE ACT; DELETION OF ADDITION OF RS. 1,28,98,950/ - MADE ON ACCOUNT OF DISALLOWANCE OF DEDUCTION U/S.80IC ON EXPENSES DISALLOWED U/S.40(A)(IA) OF THE ACT. 5.THEREFORE, ON THESE GROUNDS OF APPEAL, THE CASE IS REQ UIRED TO BE DECIDED ON MERIT. 3. WE H AVE HEARD THE RIVAL CONTENTIONS . ON PERUSAL OF THE MATERIAL ON RECORD, IT IS NOTICED THAT BOTH THE ABOVE GROUNDS OF APPEALS PERTAINING TO ASSESSMENT YEAR 2009 - 10 AND 201 0 - 11 WERE NOT ADJ U D ICA TED VIDE ITA NO. 1366/AHD /2016 AND 1780/AHD/2016 PASSED ON 27 TH AUGUST, 2018. M.A. NOS. 40 & 41/AHD/2019 (IN I.T.A NO S . 1366 & 1780 /AHD/20 15) A.Y. 2009 - 10 & 2010 - 11 PAGE NO J CIT VS. M/S. RECKITT BENCKISER HEALTHCARE PVT. LT D. 3 CONSIDERING THE AFORESAID SAID FACTS, WE OBSERVE THAT THERE IS AN APPARENT MISTAKE FROM THE RECORD AS THE AFORESAID GROUND S OF APPEAL S OF THE REVENUE WERE REMAINED TO BE ADJUDICATED , THEREFORE , WE ALL OW BOTH THE MISCELLANEOUS APPLICATION S OF THE REVENUE TO THE EXTENT OF AD JUDICATING THE AFORESAID GROUNDS OF APPEALS. THEREFORE, THE REGIS TRY IS DIRECTED TO LIST THIS APPEAL TO ITS ORIGINAL NO S . TO HEAR THE REMAINING GROUNDS OF APPEALS AS SUPRA IN DUE C OURSE. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE ALLOWED SUBJECT TO THE TERMS AND CONDITION A S MENTIONED ABOVE IN THIS ORDER. ORDER PR ONOUNCED IN THE OPEN C OURT ON 27 - 05 - 201 9 SD/ - SD/ - ( RAJPAL YADAV ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 27 /05 /2019 / COPY OF ORDER FORWARDED TO: - 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FI LE. BY ORDER/ , / ,