Income Tax Appellate Tribunal - Ahmedabad
Nirma Ltd.,, Ahmedabad vs The Dcit., Circle-3(1)(1),, Ahmedabad on 17 December, 2018
MA No.29/Ahd/2018 (In ITA No.558/Ahd/2005) Assessment Year: 2001-02 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD 'A' BENCH, AHMEDABAD [Coram: Pramod Kumar Vice President and Mahavir Prasad JM] M.A. No.29/Ahd/2018 (In ITA No.558/Ahd/2005) Assessment Year: 2001-02 Nirma Limited, ..........................Applicant Nirma House, Ashram Road, Ahmedabad - 09.
[PAN: AAACN 5350 N] Vs. Dy. Commissioner of Income Tax, .........................Respondent Circle-3(1)(1), Ahmedabad.
Appearances by
Himanshu Shah for the applicant
S.K. Dev for the respondent
Date of concluding the hearing : 16.11.2018
Date of pronouncement : 17.12.2018
O R D E R
Per Pramod Kumar, Vice President:
By way of this Miscellaneous Petition the assessee applicant points out our attention to the fact that while disposing of the appeal of the assessee vide order dated 26.02.2014 the Tribunal has not dealt with the following additional grounds raised by the assessee.
"1. The Learned A.O. ought to have treated and may kindly be directed to allow Sales Tax Incentives of Rs.12,56,007/- in respect of Bhavnagar Division and Rs.19,06,13,799/- in respect of Alindra Division being backward area development subsidy allowed during the year, as capital receipt not chargeable to tax.
2. In law and in facts and circumstances of the Appellant's case, the learned CIT(A) has grossly erred in confirming disallowance of P.F. Rs.22,44,748/- and E.S.I. Rs.50,450/- paid after the end of the previous year. The same were paid before due date of filing of return of income."MA No.29/Ahd/2018
(In ITA No.558/Ahd/2005) Assessment Year: 2001-02 Page 2 of 2
2. We have heard the rival contentions and perused the material on record. Learned Representatives fairly agree that, while the additional grounds of appeal was indeed filed by the assessee and were placed on record, the Tribunal did not deal with the same by way of a speaking order. In view of this admitted position, in our considered view, the right course of action will be to recall the order dated 26.02.2014 for the limited purpose of dealing with the application seeking disposal of additional grounds of appeal. Ordered, accordingly.
3. In view of our direction above, we direct the Registry to place the matter before the bench for the limited purpose of dealing with the application for admission of additional grounds as indicated above and fix the matter for hearing on 21st February, 2019.
4. In the result, Miscellaneous Application filed by the assessee is allowed in the terms indicated above. Pronounced in the open court today on the 17th day of December, 2018.
Sd/- Sd/-
Mahavir Prasad Pramod Kumar
(Judicial Member) (Vice President)
Ahmedabad, dated the 17 th day of December, 2018
PBN/*
Copies to: (1) The appellant (2) The respondent
(3) CIT (4) CIT(A)
(5) DR (6) Guard File
By order
Assistant Registrar
Income Tax Appellate Tribunal
Ahmedabad benches, Ahmedabad