Income Tax Appellate Tribunal - Ahmedabad
Gmm Pfaulder Ltd.,, Ahmedabad vs Assessee on 2 March, 2012
आयकर अपीलीय अिधकरण,
अिधकरण, अहमदाबाद Ûयायपीठ 'ए
ए' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
" A " BENCH, AHMEDABAD
सव[ौी मुकुल कुमार ौावत, Ûयाियक सदःय एवं ौी ए.मोहन अलंकामोनी,लेखा सदःय के सम¢ ।
BEFORE SHRI MUKUL Kr.SHRAWAT, JUDICIAL MEMBER AND SHRI
A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER
MA No.179/Ahd/2011
[ आयकर अपील सं./ in I.T.A. No.1476/Ahd/2006 ]
( िनधा[रण वष[ / Assessment Year : 2002-03)
GMM Pfaudler Ltd. बनाम/ The Asst.CIT
B. Jadav Chambers Vs. Circle-4
3 r d Floor Ahmedabad
Ashram Road
Ahmedabad
ःथायी ले खा सं . /जीआइआर सं . / PAN/GIR No. : AABCG 5063A
(अपीलाथȸ /Applicant) .. (ू×यथȸ/Respondent)
अपीलाथȸ ओर से/Applicant by :
Ms.Urvashi Shodhan, A.R.
ू×यथȸ कȧ ओर से/ Respondent by :
Mr.Samir Tekriwal, Sr.D.R.
सुनवाई कȧ तारȣख/
/ Date of Hearing : 02/03/2012
घोषणा कȧ तारȣख /Date of Pronouncement : 16/03/2012
आदे श/O R D E R
PER SHRI MUKUL Kr. SHRAWAT, JUDICIAL MEMBER :
This Miscellaneous Application has been filed by the Assessee on 14/11/2011 arising from the order of the ITAT "A" Bench Ahmedabad bearing ITA No.1476/Ahd/2006 for A.Y. 2002-03 dated 11/02/2011.
2. From the side of the Applicant-assessee, ld.AR Ms.Urvashi Shodhan appeared and placed reliance on the following paragraphs of the Miscellaneous Application.
"2. The Honble Tribunal has passed a combined order for various years and the Miscellaneous Application is in respect of appeal order in assessee's appeal for Asst.Year: 2202-03 in ITA No: 1476/A/06 MA No.179/Ahd/2011 (out of ITA No.1476/Ahd/2006) GMM Pfaudler Ltd. vs. ACIT Asst.Year -2002-3 -2- regarding Ground No:11 relating to erroneous exclusion of 90% of sale of scrap for the purpose of deduction under s.80hhc. The ground is discussed at para 33 and 34 of the order.
3. The Honble Tribunal was kind enough to adjudicate the said ground and decided the same in favour of the applicant at Para 35 on page 24 of the Order by recording the findings and conclusion in the eighth line as follows:
Para 35: "Here in the present case the scrap is business income generated from manufacturing activities and is, therefore, part of business profit but is not akin to commission, brokerage, interest rent etc. any part thereof cannot be excluded from the business profit.
The Honble Tribunal thus accepted the ground that while computing 80HHC deduction, scrap sale is not to be excluded from business profit. However, in the line immediately following, the Tribunal through oversight has stated that "Therefore, this ground of assessee is rejected" instead of stating that"..... this ground of assessee is allowed."
3. Having heard the submissions of both the sides, we are convinced that para 35 of the order of the Tribunal dated 11/2/2011(supra) the word "REJECTED" has wrongly been typed and the same deserves to be replaced by the word "ALLOWED". We direct accordingly.
4. In the result, Miscellaneous Application filed by the assessee is allowed.
Sd/- Sd/-
(ए.मोहन अलंकामोनी) (मुकुल कुमार ौावत)
लेखा सदःय Ûयाियक सदःय
( A. MOHAN ALANKAMONY ) ( MUKUL Kr. SHRAWAT )
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated / /2012
टȣ.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
MA No.179/Ahd/2011
(out of ITA No.1476/Ahd/2006)
GMM Pfaudler Ltd. vs. ACIT
Asst.Year -2002-3
-3-
आदे श कȧ ूितिलǒप अमेǒषत/Copy
षत of the Order forwarded to :
1. अपीलाथȸ / The Applicant (By Assessee)
2. ू×यथȸ / The Respondent
3. संबंिधत आयकर आयुƠ / Concerned CIT
4. आयकर आयुƠ(अपील) / The CIT(A)-VI, Ahmedabad
5. ǒवभागीय ूितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / Learned Departmental Representative, ITAT, Ahmedabad
6. गाड[ फाईल / Guard file.
आदे शानुसार/ BY ORDER, स×याǒपत ूित //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) उप/ आयकर अपीलीय अिधकरण, अिधकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation.......................2.3.12
2. Date on which the typed draft is placed before the Dictating Member 6.3.12.................. Other Member.....................
3. Date on which the approved draft comes to the Sr.P.S./P.S.................
4. Date on which the fair order is placed before the Dictating Member for pronouncement......
5. Date on which the fair order comes back to the Sr.P.S./P.S....................3.12
6. Date on which the file goes to the Bench Clerk..................................3.12
7. Date on which the file goes to the Head Clerk..................................
8. The date on which the file goes to the Assistant Registrar for signature on the order..........................
9. Date of Despatch of the Order..................