M/s NTPC Limited, New Delhi V. DCIT, New Delhi

MA 414/DEL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 1970 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2004-2005
• Appeal Filed On: 21-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M BARNWAL
• Assessee Lawyers: ASHISH GOEL
• Section: 80IA; 254(2)

Judgement Text

1 M. A NO. 414/DEL/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: FRIDAY NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEM BER AND MS SUCHITRA KAMBLE, JUDI CIAL MEMBER MA NO. 4 14/DEL/2018 IN ( I.T.A. NO.15/DEL/20 09 (A.Y 2004-05) M/S NTPC LIMITED NTPC BHAWAN, SCOPE COMPLEX 7, INSTITUTIONAL AREA, LODHI ROAD NEW DELHI-110003 (APPLICANT) VS DCIT CIRCLE-13(1) NEW DELHI (RESPONDENT) PAN: AAACN0255D APPLICANT BY SH. ASHISH GOEL, CA RESPONDENT BY SH. M. BARNWAL, SR. DR ORDER PER SUCHITRA KAMBLE, JM THIS MISCELLANEOUS APPLICATION U/S 254(2) OF THE IN COME-TAX ACT, 1961 READ WITH RULES 24 & 34A OF INCOME TAX APPELLATE TR IBUNAL RULES, 1963 HAS BEEN FILED IN RESPECT OF ORDER DATED 4/5/2018 IN IT A NO. 15/DEL/2009. 2. THE LD. AR SUBMITTED THAT AS REGARDS GROUND NO. 1 RAISED BY THE REVENUE RELATING TO THE DEDUCTION CLAIM BY THE ASSE SSEE COMPANY U/S 80IA OF THE INCOMES TAX ACT, 1961. THE ASSESSEES ARGUMENT S WERE UPHELD BY THE TRIBUNAL IN FAVOUR OF THE ASSESSEE VIDE ORDER DATED 26/5/2004 PASSED IN ASSESSEES OWN CASE FOR ASSESSMENT YEAR 1998-99 & 1 999-2000. THE LD. AR DATE OF HEARING 28.02.2020 DATE OF PRONOUNCEMENT 11.05.2020 2 M. A NO. 414/DEL/2018 FURTHER SUBMITTED THAT THE TRIBUNAL HAS RELIED UPON THE SAID ORDER OF THE EARLIER YEAR WHERE BY THE DEDUCTION U/S 80IA WAS ALLOWED TO THE ASSESSEE WITHOUT ALLOCATING ANY EXPENDITURE OF THE GAS UNIT TO THE S TEAM UNIT. THE LD. AR FURTHER POINTED OUT THAT AFTER REPRODUCING THE FIND INGS OF THE TRIBUNAL IN RESPECT OF ASSESSEES CASE OF PRECEDING YEARS, THE TRIBUNAL INADVERTENTLY OMITTED TO STATE THAT GROUND NO.1 OF THE APPEAL RAI SED BY THE REVENUE IS DISMISSED. THEREFORE, THE LD. AR SUBMITTED THAT TH E SAME MAY BE RECTIFIED BY PASSING A PROPER ORDER U/S 254(2) OF THE INCOME TA X ACT, 1961. 3. THE LD. DR SUBMITTED THAT THERE IS A MISTAKE APP ARENT FROM RECORD AS RELATES TO NON GIVING AN OPERATIVE PORTION IN RESPE CT OF GROUND NO. 1. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. IN PARA 16 AT PAGE 17, THERE IS NO OPERATI VE PART GIVEN TO THE GROUND NO. 1 OF THE REVENUES APPEAL. THEREFORE, THERE IS AN APPARENT MISTAKE WHICH NEEDS TO BE RECTIFIED. THUS, THE PRESENT MISC. APPL ICATION IS ALLOWED. THUS, IN PARA 15 AT PAGE 17 THE PARAGRAPH IS REPRODUCED AND RECTIFIED AS UNDER:- 15. SINCE, THE FACTS OF THE ASSESSEES CASE ARE SI MILAR TO THE FACTS INVOLVED IN THE CASE OF DCIT, CIRCLE-14(1), NEW DEL HI VS. POWER GRID CORPORATION OF INDIA LTD. (SUPRA). SO, RESPECTFULL Y FOLLOWING THE AFORESAID REFERRED TO ORDER DATED 31/10/2011, WE DO NOT SEE A NY MERIT IN THIS GROUND OF THE DEPARTMENTAL APPEAL. GROUND NO. 1 OF THE REVENUES APPEAL IS DISMISSED. 5. IN RESULT, MISCELLANEOUS APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED ON THIS 11TH DAY OF MAY , 2020 SD/- SD/- (R. K. PANDA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED: 11/05/2020 R. NAHEED 3 M. A NO. 414/DEL/2018 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 28 .02.2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02.03 .2020 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 1 3 . 5 . 2 0 2 0 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER