M/s Senor Metals P. Ltd., JAMNAGAR V. The Dy. Commr. Of Income Tax, Cir.-1, Jamnagar

MA 75/RJT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2829 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 9 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 04-08-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 04-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

M.A. No.75/RJT/2019 Assessment Year: 2014-15 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A. No.75/RJT/2019 (Arising out of C.O. No.02/RJT/2018) Assessment Year: 2014-15 Senor Metals Pvt. Ltd., vs. Dy. Commissioner of Income Tax, Plot No.353, Near Dared, Circle-1, Jamnagar. GIDC, Phase-II Jamnagar – 361 004. [PAN – AAGFK 0580 R] (Appellant) (Respondent) Appellant by : Shri Dushyant Maharshi, AR Respondent by : Shri B.D. Gupta, DR Date of hearing : 05.08.2022 Date of pronouncement : 14.09.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the assessee in respect of order dated 20.08.2019. 2. The Ld. AR submitted that the Revenue’s appeal was dismissed on account of low tax effect but the assessee has filed Cross Objection No.2/RJT/2018 for disallowed of Rs.2,61,000/- under Section 40a(ii) of the Act and being deduction of education cess claimed in view of Circular No.91/58/66-ITJ(19) dated 18 th May, 1967 but the said Cross Objection was also dismissed by the Tribunal vide order dated 28.02.2019. The Ld. AR submitted that the Cross Objection may be recalled as the issue related to education cess is in favour of the assessee and the same be decided on merit. 3. The ld. DR submitted that the Cross Objection has separate ground and the same should be dealt with by the Tribunal separately/independently. M.A. No.75/RJT/2019 Assessment Year: 2014-15 Page 2 of 2 4. We have heard both the parties and perused all the relevant material available on record. Prima Facie it appears that the Cross Objection is related to the deduction of education cess and thus it is separate appeal than from the Revenues appeal which was dismissed on account of low tax effect. Therefore, the Cross Objection is restored and the same has to be decided on merit. We recall the order dated 20.08.2019 to that extent and restore the Cross Objection. The Registry is directed place the Cross Objection No.2/RJT/2018 for fresh hearing on the issue of education cess on merit on 19 th Sept 2022. The Registry is directed to issue notice to both the parties. 5. In the result, Miscellaneous Application filed by the assessee is allowed. Order pronounced in the open Court on this 14 th day of September, 2022. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 14 th day of September, 2022 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Rajkot Bench, Rajkot