The Dy. Commr. of Income Tax, Gandhidham Circle, Gandhidham V. M/s. Rishi Kiran Logistics Pvt. Ltd., GANDHIDHAM

MA 58/RJT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5153 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 8 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 19-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 80IA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “RAJKOT” BENCH, RAJKOT [Conducted through E-Court at Ahmedabad] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR MISCELLANEOUS APPLICATION No. 58/Rjt/2019 (in I.T.A. No. 160/Rjt/2015) ( Assess ment Ye ar : 2010-11) DC IT Ga nd hid ha m Ci rc le , Ga nd hid ha m ब म/ V s . M / s. Ri sh i Ki ra n Lo gi sti cs P vt . Lt d. Pl ot No .8 , Se ct or N o.8 , Kir an H ou se , Op p. Po st Of f ice, G an dhi dh a m, Ku tch / /P A N / G IR N o . : A A D C R 4 8 8 0 P ( Appellant) . . ( / Respondent) /Appellant by : Shri Nihar Ranjan Samal, Sr. D.R. / Respondent by : Sh ri Me hu l Ra np ur a, A. R. D a t e o f H e a r i n g 16/02/2022 !"# /D a t e o f P r o n o u n c e m e n t 21/02/2022 ORDER PER MAHAVIR PRASAD, JM: This Mis cellan eo us Application has been filed b y the Revenu e ag ainst the order p ass ed b y this Ben ch in ITA M.A. No. 58/ Rjt 2019 (In ITA No. 160/Rjt/2015) [DCIT vs. M/s. Rishi Kiran Logistics Pvt. Ltd.] AY 2010-11 - 2 - No.160/Rjt/2015 for A.Y. 2010-11 on 31/01/2019 under s.254(2) of th e In co me Tax Act. 2. This Mis cellaneous Application was filed on the ground the in ITA No.181/Ahd/2 016, the I TAT h as allo wed the appeal of th e ass ess ee on th e issu e of dis allowan ce of 80IA claim on Wind mill stating that the same ground is allowed by us in connected app eal in ITA Nos. 379 /Rjt/2016 & 349/Rjt/2016 in favour of the assess ee and against the Revenu e. Ho wever, it h as been no ted th at in th e appeal ITA Nos. 379/Rjt/20 16 for A.Y. 2011-12 & 349/Rjt/2016 for A.Y. 2012-13, the ITAT has no t decided th e ground on disallowan ce of 80IA claim on windmill, sin ce in g rounds of appeal for A.Y.2 011-12 & A.Y.2 012-13, ther e is no ground on 80IA claim o n Windmill issu e tak en by the d epar tment and hen ce th e ITAT decid ed the said issu e without expressing an y opinion on the merits of th e cas e. 3. On the other hand, learned AR stated that on same issue, Revenu e has appro ached the Hon’ble Gujar at High Court, but, Hon’ ble Gujar at High Court has dis missed th e Revenu e’s app eal on the ground of low tax eff ect of CBDT Cir cular No.17 o f 2019 dated 08/08/2019. Since, Hon’ble Gujar at High Co urt has alr eady d is missed the appeal of th e Revenu e on the ground of low tax eff ect, so, now miscellan eous ap plication has become infru ctuous and same has to b e dis miss ed b y us on th e g round of low tax eff ect as M.A. No. 58/ Rjt 2019 (In ITA No. 160/Rjt/2015) [DCIT vs. M/s. Rishi Kiran Logistics Pvt. Ltd.] AY 2010-11 - 3 - this mis cellan eo us application has r emain ed for academic purpose only. 4. In the result, miscellaneous application filed by the Revenu e is dis missed. Sd/- Sd/- ( ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 21/02/2022 True Copy S.K.SINHA आदेश े / Copy of Order Forwarded to:- $ / Revenue 2 द / Assessee ' ( )* + / Concerned CIT 4 + - / CIT (A) . / 0 1 2 2 )*3 )* #3 45द ( द / DR, ITAT, Ahmedabad 6 1 78 9 / Guard file. By order/ द श 3 D e p u t y / A s s t t . R e g i s t r a r I T A T , R a j k o t This Order pronounced in Open Court on 21/02/2022