The Deputy Commissioner of Income Tax, Circle-1(1)(1), Ahmedabad V. Cadila Healthcare Ltd., Ahmedabad

MA 5/AHD/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4010 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 16-02-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o . 05/ A hd / 20 2 2 ( I n I TA N o . 9 5 4 /A h d/2 01 7 ) (A s se s s m e n t Y e a r : 2 0 12 - 1 3 ) A C I T C ir c l e- 1( 1) ( 1) , A h m e da b ad V s . M/ s . C a di la H ea lth ca r e Ltd ., Z yd us T ow e r , Sat e l li te C r os s R o a d , Ah me da ba d-3 80 01 5 [ P A N N o. A AA C C 62 5 3 G ] (Appellant) .. (Respondent) Appellant by : Shri V. K. Singh, Sr. DR Respondent by : Shri Jigar Patel, A.R. D a t e o f H e a r i n g 25/03/2022 D a t e o f P r o n o u n c e m e n t 10/06/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant miscellaneous application has been filed by the Revenue seeking for rectification of the order passed by the Coordinate Bench dated 17.08.2021 wherein Paragraph No. 46 while deleting the addition the amount has been recorded as Rs. 9,84,01,831/- in respect of “product registration expenses and product support services expenses”. According to the applicant the amount would be Rs.8,60,25,625/- and the issue should be treated as “trademark registration fees and patent registration fees”. 2. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record. 3. After perusal of the appeal it appears that the Coordinate Bench inadvertently noted the amount as Rs.9,84,01,831/- instead of Rs.8,60,25,625/-. The issue also appears to be wrongly noted as product registration expenses and product support services expenses instead “trademark registration fees and patent registration expenses”. In that - 2 - MA No.05/Ahd/2022(In ITA No.954 /A/17) ACIT vs. M/s. Cadila Healthcare Ltd. Asst.Year – 2012-13 view of the matter we rectify the order to this effect that the issue is decided at 3 rd last line of Paragraph 47 of the order dated 17.08.2021 should read as “trademark registration fees and patent registration expenses” and the amount of deletion of impugned disallowance should be read as Rs. 8,60,25,625/- in the 2 nd line of the said paragraph. Revenue’s appeal is, therefore, allowed. 4. In the result, Misc. Application filed by the Revenue is allowed. This Order pronounced in Open Court on 10/06/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 10/06/2022 TANMAY, Sr.PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 18/04/22 2. Date on which the typed draft is placed before the Dictating Member 19/04/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... 08/06/2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S 10 /06/2022 7. Date on which the file goes to the Bench Clerk 10/06/2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................