Alpha Hi Tech Fuel Ltd., V. The Deputy Commissioner of Income Tax, Snr Circle, Surendranagar

MA 76/RJT/2010

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 7339 (ITAT-RAJKOT)
• Duration Of Justice: 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-12-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 24-12-2010
• Assessment Year: 2000-2001
• Appeal Filed On: 16-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AVINASH KUMAR
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI A.L. GEHLOT (AM) AND SHRI D.T. GARASIA (JM) M.A. NO.08/RJT/2010 & MAS 76 TO 79/RJT/2010 (ARISING OUT OF I.T.A. NOS. 578 TO 581/RJT/2009) (ASSESSMENT YEARS 2000-01 TO 2003-04) ALPHA-HI TECH FUEL LTD VS THE DY.CIT, SNR CIRCLE AT : LAKHTAR, DIST : SURENDRANAGAR SURENDRANAGAR PAN : AAACA4258P (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI KALPESH DOSHI RESPONDENT BY: SHRI AVINASH KUMAR O R D E R A.L. GEHLOT : THESE MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE AND ARE ARISING OUT OF THE ORDER DATED 21-08-2009 PASSED BY THE TRIBUNAL IN ITA NOS.578 TO 581/RJT/2009 FOR THE ASSESSMENT YEARS 2000-01 TO 2003-04. M.A. NO.08/RJT/2010 IS A CONSOLIDATED MISCELLANEOUS APPL ICATION FOR ALL THE YEARS WHEREAS MAS NO.76 TO 79/RJT/2010 ARE INDEPENDENT MI SCELLANEOUS APPLICATIONS FOR EACH YEAR. SINCE THE ASSESSEE HAS FILED INDIVI DUAL MISCELLANEOUS APPLICATIONS FOR EACH YEAR, THE MISCELLANEOUS APPLICATION NO.08/ RJT/2010 BECOMES INFRUCTUOUS. 2. THE ASSESSEE RAISED FOLLOWING GROUNDS WHICH ARE REPRODUCED BY THE ITAT ON PAGE 1 OF ITS ORDER: 1. THE LEARNED ASSESSING OFFICER HAS ERRED IN RE-O PENING THE CONCLUDED ASSESSMENT OF A.Y. 2000-01, 2001-02, 2002 -03 AND 2003-04 U/S 147 WITHOUT ANY FRESH INFORMATION; 2. WITHOUT PREJUDICE TO GROUND NO.1, LEARNED CIT(A) HAS ERRED IN UPHOLDING ORDER OF THE ASSESSING OFFICER IN DENY ING DEDUCTION U/S 80JJA; AND MA NO.08/RJT/2010 2 3. THE ITAT WHILE DECIDING THOSE FOUR APPEALS IN IT A NOS 578 TO 581/RJT/2009 WHEREIN THE APPEALS HAVE BEEN DISMISSE D BY ORDER DATED 21-08- 2009. THE LD.AR SUBMITTED THAT THE ITAT HAS NOT DE CIDED GROUND NO.1. AS REGARDS GROUND NO.2, LD.AR SUBMITTED THAT THE ITAT HAS NOT CONSIDERED VARIOUS SUBMISSIONS AND JUDGMENTS CITED BY THE ASSESSEE INC LUDING THE JUDGMENT OF JURISDICTIONAL HIGH COURT. 4. AFTER HEARING LEARNED REPRESENTATIVES OF THE PAR TIES WE FIND THAT THE ITAT HAS NOT DECIDED GROUND NO.1 AS ALSO HAS NOT CONSIDE RED VARIOUS JUDGMENTS INCLUDING THE JUDGMENT OF JURISDICTIONAL HIGH COURT . NON ADJUDICATION OF GROUND OF APPEAL AND NON CONSIDERATION OF JUDGMENT OF JURISDI CTIONAL HIGH COURT AMOUNTS TO MISTAKE APPARENT FROM RECORD. WE, THEREFORE, RECAL L THE ABOVE ORDER DATED 21- 08-2009 PASSED BY THE ITAT TO DECIDE THESE APPEALS AFRESH. THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR HEARING IN DUE COUR SE. 5. IN THE RESULT, MISCELLANEOUS APPLICATIONS NO.76 TO 79/RJT/2010 ARE ALLOWED AND MISCELLANEOUS APPLICATION NO,.08/RJT/2010 IS DI SMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 31-12-2010 SD/- SD/- (D.T. GARASIA) (A.L. GEHLOT) JUDICIAL MEMBER ACCOUNTANT MEMBER RAJKOT, DT : 31 ST DECEMBER, 2010 PK/- COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-V, AHMEDABAD 4. THE CIT-XVI, AHEMDABAD 5. THE DR (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, RAJKOT MA NO.08/RJT/2010 3