Nirma Consumer Care Ltd.,, Ahmedabad v. The ACIT., Cent.Circle-1(1),, Ahmedabad

ITA 1004/AHD/2006 | 2000-2001
Pronouncement Date: 17-04-2014

Appeal Details

RSA Number 100420514 RSA 2006
Bench Ahmedabad
Appeal Number ITA 1004/AHD/2006
Duration Of Justice 7 year(s) 11 month(s) 23 day(s)
Appellant Nirma Consumer Care Ltd.,, Ahmedabad
Respondent The ACIT., Cent.Circle-1(1),, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 17-04-2014
Appeal Filed By Assessee
Bench Allotted A
Tribunal Order Date 17-04-2014
Date Of Final Hearing 02-04-2014
Next Hearing Date 02-04-2014
Assessment Year 2000-2001
Appeal Filed On 24-04-2006
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD BEFORE SHRI MUKUL KR. SHRAWAT JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI ACCOUNTANT MEMBER ITA NO.1004/AHD/2006 A.Y. 2000-01 NIRMA CONSUMER CARE LTD. NIRMA HOUSE ASHRAM ROAD AHMEDABAD. VS ACIT CENTRAL CIRCLE- 1(1) AHMEDABAD. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI O.P. BATHEJA SR.D.R. ASSESSEE(S) BY : S/SHRI S.N. SOPARKAR AND PAREEN SHAH AR / DATE OF HEARING : 02/04/2014 / DATE OF PRONOUNCEMENT: 17/04/2014 / O R D E R PER SHRI MUKUL KUMAR SHRAWAT JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE ASSESSEE ARISING FRO M THE ORDER OF LEARNED CIT(A)-I AHMEDABAD DATED 08.02.2006. WE H AVE BEEN INFORMED THAT VIDE A CONSOLIDATED ORDER DATED 30 TH OF JULY 2010 THIS APPEAL HAD ALREADY BEEN DECIDED. HOWEVER ADVERTENT LY GROUND NO.4 COULD NOT BE DECIDED. THEREAFTER THE ASSESSEE HAS MOVED A MISC. APPLICATION WHICH WAS ALLOWED BY HONBLE ITAT A B ENCH AHMEDABAD IN MA NO.127/AHD/2012 (ARISING OUT OF ITA NO.1004/A HD/2006 AY.2000-01) ORDER DATED 13.09.2013. THE RESPECTED C O-ORDINATE BENCH HAS RECALLED THE EARLIER ORDER DATED 30 TH OF JULY 2010 FOR THE LIMITED PURPOSE TO ADJUDICATE GROUND NO.4. IN CONSEQUENCE T HEREUPON THIS APPEAL HAS AGAIN BEEN FIXED FOR HEARING. GROUND NO.4 OF TH E ASSESSEE READS AS UNDER: ITA NO.1004/AHD/2006 NIRMA CONSUMER CARE LTD. VS. ACIT CENTRAL CIRCLE-1 (1) AHMEDABAD. A.Y.2000-01 - 2 - IN LAW AND IN THE FACTS AND CIRCUMSTANCES OF THE A PPELLANTS CASE THE LEARNED CIT(A) HAS GROSSLY ERRED IN NOT ADMITTING T HE APPELLANTS GROUND REGARDING ALLOWANCE OF PREVIOUS YEAR EXPENSE S RECORDED IN THE ACCOUNTING YEAR 2001-02 AND PERTAINING TO THE CURRE NT ASSESSMENT YEAR. 2. AT THE OUTSET WE HAVE BEEN INFORMED THAT THE IS SUE WHICH HAS BEEN RAISED THROUGH THIS GROUND WAS DECIDED BY ITAT A BENCH IN THE SAID CONSOLIDATED ORDER IN ITA NO.497/AHD/2005 (A.Y.2001 -02 DATED 30 TH OF JULY 2010) (SUPRA) AS PER PARAGRAPHS 17 AND 18 FOR READY REFERENCE REPRODUCED BELOW: 17. THE NEXT ADDITIONAL ISSUE IN THIS APPEAL OF AS SESSEE IN ITA NO.497/AHD/2005 IS AS REGARDS TO ASSESSING OFFICER HAS GROSSLY ERRED IN NOT ALLOWING CLAIM OF PREVIOUS YEAR EXPENSES OF RS. 28 31 104/- ACCOUNTED IN ASSESSMENT YEAR 2002-03 BUT PERTAINING TO CURRENT ASSESSMENT YEAR. 18. WE HAVE HEARD THE RIVAL CONTENTIONS AND GONE TH ROUGH THE FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THIS ISSUE WAS N EVER RAISED BEFORE ANY OF THE AUTHORITIES BELOW AND THE FACTS ARE NOT EMANATING OUT OF THE ORDER OF ASSESSING OFFICER OR THAT OF THE CIT(A). T HIS IS ENTIRELY A NEW ISSUE AND FACTS NEEDS INVESTIGATION AT THIS STAGE WE CANNOT ADMIT THIS AND ACCORDINGLY THE SAME IS DISMISSED AS UNADMITTED . 3. MOREOVER AFTER HEARING BOTH THE SIDES WE ARE A LSO OF THE OPINION THAT IN THE CASE OF SUN ENGINEERING WORKS 198 ITR 297 (SC) IT WAS HELD THAT IN REASSESSMENT PROCEEDINGS IT IS NOT OPE N TO THE ASSESSEE TO ASK FOR A REVIEW OF THE ITEM UNCONNECTED WITH THE ESCAP EMENT OF INCOME. SINCE THE ADMITTED FACTUAL POSITION IS THAT IMPUGN ED ORDER HAS BEEN PASSED U/S.143(3) R.W.S. 147 DATED 29 TH OF MARCH 2005 THEREFORE IN OUR CONSIDERED OPINION THE AUTHORITIES BELOW HAVE RIGHT LY DISALLOWED THE CLAIM. RESULTANTLY THIS GROUND OF THE ASSESSEE IS HEREBY DISMISSED. 3.1 THE FINAL RESULT OF THIS APPEAL SHALL REMAIN TH E SAME AS PRONOUNCED VIDE PARAGRAPH 25 IN THE EARLIER ORDER (SUPRA) QUOT ED AS UNDER: ITA NO.1004/AHD/2006 NIRMA CONSUMER CARE LTD. VS. ACIT CENTRAL CIRCLE-1 (1) AHMEDABAD. A.Y.2000-01 - 3 - 25. IN THE RESULT ALL THE ASSESSEES APPEALS ARE PARTLY ALLOWED AND THAT OF REVENUES APPEAL ARE DISMISSED. SD/- SD/- (ANIL CHATURVEDI) (MUKUL KR . SHRAWAT) ACCOUNTANT MEMBER JUD ICIAL MEMBER AHMEDABAD; DATED 17/04/2014 PRABHAT KR. KESARWANI SR. P.S. / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A)-III AHMEDABAD 5. / DR ITAT AHMEDABAD 6. / GUARD FILE. / BY ORDER / ( DY./ASSTT.REGISTRAR) / ITAT AHMEDABAD