M/s. Sameer E-Clipse(Products) P.Ltd.,, Baroda v. Income Tax Officer, Ward-4(3),, Baroda

MA 251/AHD/2018 | 2011-2012
Pronouncement Date: 16-03-2021 | Result: Allowed

Appeal Details

RSA Number 25120524 RSA 2018
Assessee PAN AAGCS7973R
Bench Ahmedabad
Appeal Number MA 251/AHD/2018
Duration Of Justice 2 year(s) 5 month(s) 28 day(s)
Appellant M/s. Sameer E-Clipse(Products) P.Ltd.,, Baroda
Respondent Income Tax Officer, Ward-4(3),, Baroda
Appeal Type Miscellaneous Application
Pronouncement Date 16-03-2021
Appeal Filed By Assessee
Tags in ita345-ahd-2014
Order Result Allowed
Bench Allotted B
Tribunal Order Date 16-03-2021
Last Hearing Date 05-03-2021
First Hearing Date 05-03-2021
Assessment Year 2011-2012
Appeal Filed On 18-09-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD BEFORE SHRI WASEEM AHMED ACCOUNTANT MEMBER AND SMT. MADHUMITA ROY JUDICIAL MEMBER MA NO.251/AHD/2018 A.Y. 2011-12 (IN ITA NO.3495/AHD/2014 AY 2011-12) SAMEER E-CLIPS (PRODUCTS) PVT.LTD. 903/10 GIDC INDUSTRIAL ESTATE MAKARPURA VADODARA -390 010 / VS. THE INCOME TAX OFFICER WARD-4(3) BARODA ./ ./ PAN/GIR NO. : AAGCS 7973 R ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : MS. AMRIN PATHAN AR / RESPONDENT BY : SHRI L.P. JAIN SR.DR / DATE OF HEARING 05/03/2021 !'# / DATE OF PRONOUNCEMENT 16 /03/2021 / O R D E R PER WASEEM AHMED ACCOUNTANT MEMBER: THE ASSESSEE BY WAY OF THIS MISCELLANEOUS APPLICATI ON IS SEEKING TO RECALL THE ORDER OF THE ITAT PASSED IN ITA NO. 3 495/AHD/2014 FOR AY 2011-12 DATED 04/04/2018 ON THE REASONING THAT THER E IS A MISTAKE APPARENT FROM RECORD WITHIN THE MEANING OF THE PROV ISIONS OF SECTION 254(2) OF THE INCOME TAX ACT 1961. 2. THE ASSESSEE IN THE APPLICATION PLEADED THAT THE APPEAL FILED BY IT WAS DISMISSED BY THE ITAT AFTER PLACING RELIANCE IN ITS OWN CASE FOR THE AY 2008-09 BEARING ITA NO. 506/AHD/2013 VIDE ORDER DATED 10/04/2017 ON THE REASONING THAT THE FACTS OF THE PRESENT APPE AL IS IDENTICAL TO THE MA NO.251/AHD/2018 (IN ITA NO.3495/AHD/2014) SAMEER E-CLIPS (PRODUCTS) PVT.LTD. VS. ITO ASST .YEAR - 2011-12 - 2 - FACTS OF THE CASE FOR THE AY 2008-09. HOWEVER IT IS PERTINENT TO NOTE THAT THE CO-ORDINATE BENCH OF ITAT IN ITS OWN CASE FOR T HE AY 2009-10 IN ITA NO. 2338/AHD/2013 VIDE ORDER DATED 23/11/2017 H AS ALLOWED THE APPEAL IN FAVOUR OF ASSESSEE. BUT THE ITAT HAS NOT CONSIDERED THE SUBSEQUENT ORDER IN THE OWN CASE OF THE ASSESSEE. A CCORDINGLY IT WAS SUBMITTED THAT THE NON-CONSIDERATION OF THE ORDER O F THE CO-ORDINATE BENCH IS A MISTAKE APPARENT FROM RECORD. 3. THE ASSESSEE ALSO CONTENDED THAT THERE WAS AN AD DITIONAL GROUND RAISED BY IT VIDE LETTER DATED 19/04/2017 BUT THE S AME HAS NOT BEEN CONSIDERED BY THE ITAT IN ITS ORDER. 4. THE ASSESSEE AT THE TIME OF HEARING BEFORE THE TRIBUNAL FAILED TO APPEAR DUE TO UNAVOIDABLE REASON AND THEREFORE AN EX-PARTE ORDER WAS PASSED. IN VIEW OF THE ABOVE THE LD.AR BEFORE US SUBMITTED THAT A MISTAKE APPARENT FROM RECORD CREPT IN THE ORDER OF THE ITAT AND THEREFORE THE SAME IS TO BE RECALLED UNDER THE PRO VISIONS OF SECTION 254(2) OF THE ACT. 5. ON THE OTHER HAND THE LD. DR OPPOSED ON RECALLI NG OF THE ORDER OF THE ITAT ON THE GROUND THAT THE ITAT IN ITS OWN CAS E FOR AY 2008-09 HAS DECIDED THE ISSUE AGAINST THE ASSESSEE. 6. WE HAVE HEARD THE RIVAL CONTENTIONS OF BOTH THE PARTIES AND PERUSED THE MATERIALS ON RECORD. THE HONBLE APEX COURT IN THE CASE OF MA NO.251/AHD/2018 (IN ITA NO.3495/AHD/2014) SAMEER E-CLIPS (PRODUCTS) PVT.LTD. VS. ITO ASST .YEAR - 2011-12 - 3 - HONDA SIEL POWER PRODUCTS LTD. VS. CIT REPORTED IN 165 TAXMAN 307 HAS HELD THAT NON-CONSIDERATION OF THE ORDER OF THE CO- ORDINATE BENCH WILL AMOUNT TO A MISTAKE APPARENT FROM THE RECORD. 6.1. WE ALSO NOTE THAT THERE WAS AN ADDITIONAL GROU ND RAISED BY THE ASSESSEE VIDE LETTER DATED 19/04/2017 WHICH HAS NOT BEEN ADJUDICATED BY THE ITAT IN ITS ORDER DATED 04/04/2018. 7. FROM THE ABOVE THERE IS NO AMBIGUITY THAT THE O RDER OF THE ITAT SUFFERS FROM THE APPARENT MISTAKE SO FAR IT HAS NOT DEALT WITH THE ORDER OF THIS CO-ORDINATE BENCH AS WELL AS THE ADDITIONAL GR OUND RAISED BY THE ASSESSEE WAS NOT ADJUDICATED. ACCORDINGLY WE ARE INCLINED TO RECALL THE ORDER OF THE ITAT AND DIRECT THE REGISTRY TO FIX TH E CASE FOR HEARING ON 05/04/2021 . AS THE DATE OF HEARING HAS BEEN PRONOUNCED IN THE OPEN COURT THE REQUIREMENT FOR SENDING NOTICES TO THE P ARTIES FOR INFORMING THE DATE OF HEARING IS DISPENSED WITH. 8. IN THE RESULT MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 16/03/2021 SD/- SD/- ( MADHUMITA ROY ) (WASEEM AHMED) JUDICIAL MEMBER ACC OUNTANT MEMBER AHMEDABAD; DATED 16/03/2021 &. . .(. . / T.C. NAIR SR. PS MA NO.251/AHD/2018 (IN ITA NO.3495/AHD/2014) SAMEER E-CLIPS (PRODUCTS) PVT.LTD. VS. ITO ASST .YEAR - 2011-12 - 4 - / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. ) *+ / CONCERNED CIT 4. ( ) / THE CIT(A)-III BARODA 5. /01 ((*+ *+# ) / DR ITAT AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !' # / ITAT AHMEDABAD 1. DATE OF DICTATION 5.3.21(DICTATION PAD 7- PAGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 8.3.21 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.16.3.2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 16.3.23021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER