The ACIT,(OSD)Cicle-8, Ahmedabad V. M/s. Sintex Industries Ltd., Ahmedabad

MA 8/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0109 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 23-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y P VERMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AT AHMEDABAD C BENCH BEFORE: SHRI D.K. TYAGI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTAN T MEMBER DCIT CENTRAL CIRCLE 8 AHMEDABAD (APPELLANT) VS. SINTEX INDUSTRIES LIMITED, 701-2, ABHIJEET-1, MITHAKHALI SIX ROAD, ELLISBRIDGE, AHMEDABAD PAN: AADCS 0858 E (RESPONDENT) REVENUE BY : SRI Y.P. VERMA, SR.D.R. ASSESSEE BY : SRI SANJAY R. SHAH, A.R. DATE OF HEARING : 05-04-2013 DATE OF PRONOUNCEMENT : 12-04-2013 / ORDER PER : D.K. TYAGI, JUDICIAL MEMBER:- THIS MISCELLANEOUS APPLICATION HAS ARISEN OUT OF T HE ORDER OF THIS TRIBUNAL IN ITA NO. 115/AHD/2009 WHICH IS PART OF C ONSOLIDATED ORDER IN M.A. NO. 08/AHD/2013 (ARISING OUT OF I.T.A. NO. 115/AHD /2009 ) ASSESSMENT YEAR:-2007- 08 M.A. NO.08/AHD/2013 A.Y. A.Y. 2007-08 PAGE NO DCIT VS. SINTEX INDUSTRIES LTD 2 ITA NOS. 4092/AHD/2008 AND 115/AHD/2009 WITH C.O. N O. 39/AHD/2009 DATED 13-01-2012. 2. THE M.A. FILED BY THE REVENUE READS AS UNDER:- THIS MISCELLANEOUS APPLICATION IS ARISING OUT OF O RDER PASSED BY THE ITAT, AHMEDBAD BENCH C AHMEDABAD IN REVENUE APPEA L IN ITA NO. 115/AHD/2009 DATED 13.01.2012. STATEMENT OF FACTS 1. THAT THE REVENUE FIELD APPEAL BEFORE THE HONBLE ITAT AGAINST THE DECISION OF LD. CIT(A) IN GRANTING PARTIAL RELI EF OF RS. 16,51,532/- TO THE ASSESSEE AGAINST THE TOTAL DISALLOWANCE OF R S. 40,05,028/- APPORTIONED ON PRO-RAT BASIS IN RESPECT OF VARIOUS EXPENSE RELATING TO DEDUCTION U/S. 80IA OF THE INCOME-TAX ACT. 2. THE ASSESSEE ALSO FILED APPEAL BEFORE THE HONBL E ITAT AGAINST THE DECISION FO LD. CIT(A) IN CONFIRMING THE DISALL OWANCE OF RS. 23.54 LACS RELATES TO THE DEDUCTION U/S. 80 IA OF THE ACT . THE HONBLE ITAT ADJUDICATED THE ISSUE RAISED BY THE ASSESSEE BY DIS MISSING THE APPEAL OF THE ASSESSEE. 3. THOUGH THE HONBLE ITAT ADJUDICATED THE ISSUE RA ISED BY THE ASSESSEE, THE HONBLE ITAT HAS NOT ADJUDICATED THE APPEAL FILED BY THE REVENUE ON THIS ISSUE ANYWHERE IN THE APPELLATE ORD ER. 4. THE ABOVE MISTAKE IS APPARENT FROM RECORDS, IT I S REQUESTED TO YOUR HONBLE ITAT TO RECTIFY THE MISTAKE AND PASS N ECESSARY ORDER ACCORDINGLY. I. ABHISHEK KUMAR DCIT, THE APPELLANT, DO HEREBY DE CLARE THAT WHAT IS STATED ABOVE IS TRUE TO THE BEST OF MY INFO RMATION & BELIEF. 3. AFTER HEARING BOTH THE PARTIES AND PERUSING THE RECORD, WE FIND THAT MISTAKE APPARENT FROM RECORD HAS CREPT IN ORDER DAT ED 13-01-2012 WHICH IS RECTIFIED BY MODIFYING OUR ORDER AS UNDER:- M.A. NO.08/AHD/2013 A.Y. A.Y. 2007-08 PAGE NO DCIT VS. SINTEX INDUSTRIES LTD 3 3.1. FIRST LINE OF PARA 5 BE READ AS UNDER:- GROUND NO. 2 IN THE ASSESSEES APPEAL AND GROUND NO. 1 IN THE REVENUES APPEAL INSTEAD OF GROUND NO. 2 IN THE ASSESSEES APPEAL AND GROUND N O.2 IN REVENUES APPEAL. 4. FURTHER IN THE END OF PARA 10 FOLLOWING LINE BE ADDED AS UNDER:- IN THE RESULT GROUND TAKEN BY ASSESSEE IS DISMISSE D AND THAT OF REVENUE IS ALLOWED. 5. IN THE RESULT, MA FILED BY THE REVENUE IS ALLOWE D. SD/- SD/- (A.MOHAN ALANKAMONY) (D.K.TYAGI) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD : DATED 12/04/2013 AK / COPY OF ORDER FORWARDED TO:- 1. / APPELLANT 2. / RESPONDENT 3. / CONCERNED CIT 4. - / CIT (A) 5. , ! , '# / DR, ITAT, AHMEDABAD 6. $% &' / GUARD FILE. BY ORDER/ , ( / ' ) ! , '# M.A. NO.08/AHD/2013 A.Y. A.Y. 2007-08 PAGE NO DCIT VS. SINTEX INDUSTRIES LTD 4 STRENGTHENED PREPARATION & DELIVERY OF ORDERS IN TH E ITAT 1) DATE OF TAKING DICTATION 05-04-2013 2) DIRECT DICTATION BY MEMBER STRAIGHT ON COMPUTER/LAPTOP/DRAGON DICTATE N.A. 3) DATE OF TYPING & DRAFT ORDER PLACE BEFORE MEMBER 08-04-2013 4) DATE OF CORRECTION 09-04-2013 5) DATE OF FURTHER CORRECTION XXXX 6) DATE OF INITIAL SIGN BY MEMBERS 10-04-2013 7) ORDER UPLOADED ON 12-04-2013 8) ORIGINAL DICTATION PAD HAS BEEN ENCLOSED IN THIS FILE YES 9) ORDER SENT TO BENCH CLERK 12-04-2013