Income Tax Appellate Tribunal - Ahmedabad
The Jt.Cit (Osd) Circle-3(1)(2),, ... vs M/S. Reckitt Benckiser Healthcare ... on 27 May, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "D" BENCH
Before: Shri Rajpal Yadav, Judicial Member
And Shri Amarjit Singh, Accountant Member
M.A. Nos. 40 & 41/Ahd/2019
(In ITA Nos. 1366 & 1780/Ahd/2015)
Assessment Year 2009-10 & 2010-11
Joint Co mmissioner of Reckitt Benckiser
Inco me Tax(OSD), Healthcare India Ltd.
Circle-3(1)(2), Vs (Formerly known as
Ahmedabad Paras Pharmaceuticals
(Appellant) Ltd.), Near C.N.
Vidhalaya, Ahmedbad-
3800015,
PAN: AAACP9268J
(Respondent)
Revenue by: Shri Mudit Nagpal, Sr. D.R.
Assessee by: Shri Malay Kalavadia, A.R.
Date of hearing : 05-04-2019
Date of pronounce ment : 27-05-2019
आदेश /ORDER
PER : AMARJIT SINGH, ACCOUNTANT MEMBER:-
The revenue has filed Miscellaneous Application No. 40/Ahd/2019 and 41/Ahd/2019 against the order of ITAT dated 27th August, 2018 vide 1366/Ahd/2015 and ITA No. 1780/Ahd/2015 pertaining to assessment years 2009-10 and 2010-11 respectively.
M.A. Nos. 40 & 41/Ahd/2019 (In I.T.A Nos.1366 & 1780/Ahd/2015) A.Y. 2009-10 & 2010-11 Page No 2 JCIT vs. M/s. Reckitt Benckiser Healthcare Pvt. Ltd.
2. In both the Miscellaneous Applications of the revenue it is stated that ground of appeal of the revenue pertaining to the issue of reducing the deduction u/s. 80IC was not adjudicated in respect of both the assessment years as referred above in this order. In this regard, vide Miscellaneous Application No. 40, the revenue has given the detail of ground of appeal vide para 4 of the MA which was not adjudicated. The relevant part as per para 4 of the Miscellaneous Application is reproduced as under as under:-
"4. However, on perusal of the above-referred order, it is noticed that grounds of appeal of the Revenue deleting the additions/disallowances made on various grounds reducing the deduction u/s.80IC of the IT. Act have not been adjudicated, which are as under:
i) Deletion of addition of Rs. 1,32,64,686/- made on account of disallowance of deduction on foreign exchange gain u/s.80IC of the Act;
ii) Deletion of addition of Rs.35,59,463/- made on account of disallowance of deduction on exports benefit u/s.80IC of the Act;
iii) Deletion of addition of Rs. 14,26,979/- made on account of disallowance of deduction on scrap value u/s.80IC of the Act;
iv) Deletion of addition of Rs.54,42,994/- made on account of disallowance of deduction u/s.80IC on expenses disallowed u/s.40(a)(ia) of the Act.
5. Therefore, on these grounds of appeal, the case is required to be decided on merit."
Similarly in the Miscellaneous application no. 41/Ahd/2018 pertaining to the similar issue for assessment year 2010-11, the relevant part of the ground mentioned in para 4 of the MA which was not adjudicated is reproduced as under:-
"4. However, on perusal of the above-referred order, it is noticed that grounds of appeal of the Revenue deleting the additions/disallowances made on various grounds reducing the deduction u/s.80IC of the IT. Act have not been adjudicated, which are as under:
Deletion of addition of Rs.27,26,726/- made on account of disallowance of deduction on scrap value u/s.80IC of the Act;
Deletion of addition of Rs. 1,28,98,950/- made on account of disallowance of deduction u/s.80IC on expenses disallowed u/s.40(a)(ia) of the Act.
5.Therefore, on these grounds of appeal, the case is required to be decided on merit."
3. We have heard the rival contentions. On perusal of the material on record, it is noticed that both the above grounds of appeals pertaining to assessment year 2009-10 and 2010-11 were not adjudicated vide ITA No. 1366/ahd/2016 and 1780/Ahd/2016 passed on 27th August, 2018. M.A. Nos. 40 & 41/Ahd/2019 (In I.T.A Nos.1366 & 1780/Ahd/2015) A.Y. 2009-10 & 2010-11 Page No 3 JCIT vs. M/s. Reckitt Benckiser Healthcare Pvt. Ltd.
Considering the aforesaid said facts, we observe that there is an apparent mistake from the record as the aforesaid grounds of appeals of the revenue were remained to be adjudicated, therefore, we allow both the miscellaneous applications of the revenue to the extent of adjudicating the aforesaid grounds of appeals. Therefore, the registry is directed to list this appeal to its original nos. to hear the remaining grounds of appeals as supra in due course.
4. In the result, both the Miscellaneous Applications of the Revenue are allowed subject to the terms and condition as mentioned above in this order.
Order pronounced in the open court on 27-05-2019 Sd/- Sd/-
(RAJPAL YADAV) (AMARJIT SINGH)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad : Dated 27/05/2019
आदेश क त ल प अ े षत / Copy of Order Forwarded to:-
1. Assessee
2. Revenue
3. Concerned CIT
4. CIT (A)
5. DR, ITAT, Ahmedabad
6. Guard file.
By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपील य अ धकरण,
अहमदाबाद