The DCIT, Circle-5,, Ahmedabad v. Parle International Pvt. Ltd.,, Ahmedabad

ITA 1438/AHD/2010 | 1992-1993
Pronouncement Date: 13-08-2010 | Result: Dismissed

Appeal Details

RSA Number 143820514 RSA 2010
Bench Ahmedabad
Appeal Number ITA 1438/AHD/2010
Duration Of Justice 3 month(s) 9 day(s)
Appellant The DCIT, Circle-5,, Ahmedabad
Respondent Parle International Pvt. Ltd.,, Ahmedabad
Appeal Type Income Tax Appeal
Pronouncement Date 13-08-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 13-08-2010
Date Of Final Hearing 06-08-2010
Next Hearing Date 06-08-2010
Assessment Year 1992-1993
Appeal Filed On 04-05-2010
Judgment Text
- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI BHAVNESH SAINI JM AND D.C.AGRAWAL A M DY CIT CIR.5 AHMEDABAD. VS. M/S PARLE INTERNATION AL LTD. PLOT NO.101 GIDC VATVA AHMEDABAD. (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- NONE REVENUEBY:- SHRI R. K. DHANESTA DR O R D E R PER D. C. AGRAWAL ACCOUNTANT MEMBER . THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A) DATED 12.02.2010 RAISING FOLLOWING GROUND:- (1) THE LD. CIT(A)-XI AHMEDABAD HAS ERRED IN LAW AND O N FACTS IN DIRECTING THE AO TO VERIFY THE APPELLANTS CONTENTI ON WITH REGARD TO INTEREST U/S 244A OF RS.16 008/- OF THE ACT. 2. THUS THE REVENUE IS APPARENTLY AGGRIEVED AGAINST THE ORDER OF LD. CIT(A) AS TO WHY HE HAS DIRECTED THE AO TO VERIFY T HE CONTENTION OF THE ASSESSEE. 3. THE FACTS OF THE CASE ARE THAT AO PASSED AN ORDE R UNDER SECTION 154 ON 24.01.2008 WHEREIN HE HAS WITHDRAWN INTEREST GRA NTED U/S 244A. ACCORDING TO THE AO THERE IS A MISTAKE IN THE CALCU LATION OF INTEREST. AS PER PROVISIONS OF SECTION 244A NO INTEREST IS PAYAB LE IF THE AMOUNT OF ITA NO.1438/AHD/2010 ASST. YEAR :1992-93 2 REFUND IS LESS THAN 10% OF THE TAX DETERMINED. ORDE R IN THIS CASE WAS PASSED U/S 143(3) R.W.S. 254 ON 28.12.2007 WHEREIN INCOME WAS DETERMINED AT RS.4 89 63 355/-. AFTER THE ORDER TH E ASSESSEE WAS ISSUED REFUND WHICH INCLUDED CERTAIN AMOUNT OF INTEREST PA ID BY THE DEPARTMENT BUT BY THE IMPUGNED ORDER U/S 154 THE AO WITHDREW T HIS INTEREST EARLIER SO GRANTED UNDER SECTION 244A(1)(A) ON THE GROUND T HAT TAX REFUND SO GRANTED IS LESS THAN 10% OF THE TAX DETERMINED. 4. BEFORE LD. CIT(A) THE ASSESSEE CONTENDED THAT PR OVISIONS OF SECTION 244 A(1)(A) ARE NOT APPLICABLE ON THE FACTS OF THE PRESENT CASE WHEREAS PROVISIONS OF SECTION 244A(1)(B) ARE APPLICABLE. TH E LD. CIT(A) GAVE FOLLOWING DIRECTIONS :- 2.1 I HAVE CONSIDERED THE WRITTEN SUBMISSIONS SUBM ITTED BY THE APPELLANT. APPELLANTS CONTENTION THAT THEIR CASE I S FALLING U/S 244A(1)(B) AND NOT U/S 244A(1)(A) APPEARS TO BE CORRECT IN WH ICH CASE THE PROVISO TO SECTION 244A(1)(A) RELIED ON BY THE AO IS NOT APPLI CABLE. AO IS DIRECTED TO VERIFY THE APPELLANTS CONTENTIONS AND MODIFY TH E IMPUGNED ORDER. SUBJECT TO VERIFICATION THE GROUND OF APPEAL IS AL LOWED. 5. NONE APPEARED ON BEHALF OF THE ASSESSEE. WE HAVE HEARD THE LD. DR. IN OUR CONSIDERED VIEW THERE IS NOTHING WRONG I N THE DIRECTION GIVEN BY THE LD. CIT(A). THE AO HAS TO VERIFY THE CONTENT ION OF ASSESSEE AS TO WHETHER ASSESSEES CASE FALLS U/S 244A(1)(B) AND GI VE A CLEAR FINDING. ACCORDINGLY WE DO NOT FIND ANY MERIT IN THE APPEAL FILED BY THE REVENUE THE SAME IS DISMISSED. 3 6. IN THE RESULT THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER WAS PRONOUNCED IN OPEN COURT ON 13/8/2010. SD/- SD/- (BHAVNESH SAINI) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBE R AHMEDABAD DATED : 13/8/2010. MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD