The Dy.WIT., Circle-5, Ahmedabad v. Ratnamani Metals & Tubes Ltd.,, Ahmedabad

MA 278/AHD/2009 | 2002-2003
Pronouncement Date: 22-01-2010 | Result: Allowed

Appeal Details

RSA Number 27820524 RSA 2009
Bench Ahmedabad
Appeal Number MA 278/AHD/2009
Duration Of Justice 5 month(s) 1 day(s)
Appellant The Dy.WIT., Circle-5, Ahmedabad
Respondent Ratnamani Metals & Tubes Ltd.,, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 22-01-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted A
Tribunal Order Date 22-01-2010
Assessment Year 2002-2003
Appeal Filed On 20-08-2009
Judgment Text
- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A AHMEDABAD BEFORE S/SHRI T.K. SHARMA JM AND D.C.AGRAWAL AM DY. COMMISSIONER OF WEALTH-TAX CIR.5 AHMEDABAD. V/S . RATNAMANI METAL & TUBES (P) LTD. 17 RAJMUGAT SOCIETY NARANPURA AHMEDABAD PAN NO. (APPELLANT) .. (RESPONDENT) APPELLANT BY :- SMT. NEETA SHAH SR.DR RESPONDENT BY:- SHRI P. D. SHAH O R D E R PER D.C.AGRAWAL ACCOUNTANT MEMBER. THESE MISCELLANEOUS APPLICATIONS ARISING OUT OF CO MMON ORDER DATED 30.01.2009 PASSED BY THE TRIBUNAL IN WTA NOS. 25 26 & 27/AHD/2007 FOR A.YS. 2002-03 2003-04 & 2004-05 H AS BEEN FILED BY THE REVENUE. 2. IN THIS APPLICATION IT HAS BEEN STATED THAT THE APPEALS WERE FILED AGAINST THE DECISION OF CWT(A) IN DELETING THE ADDI TION MADE ON ACCOUNT OF LOAN LIABILITIES CLAIMED AGAINST VEHICLES. THE T RIBUNAL HAS DISMISSED THE APPEALS OF THE REVENUE HOLDING THAT THE TAX EFF ECT INVOLVED IN THE M.A.NOS. 278 TO 280/AHD/2009 ARISING OUT OF WTA NOS.25 26 & 27/AHD/2007 ASST. YEARS :2002-03 2003-04 & 2004-05 2 APPEALS IS BELOW THE LIMIT PRESCRIBED BY THE BOARD FOR FILING APPEAL BEFORE THE TRIBUNAL. WHILE DECIDING THE ISSUE THE TRIBUNA L HAS IGNORED THE FACT THAT THE APPEALS WERE FILED IN VIEW OF THE FACT THA T THE ISSUE IS COVERED UNDER PARA 8(C) OF BOARDS INSTRUCTION NO.5 OF 2008 . PARA 8(C) OF THE BOARDS INSTRUCTION NO.5/2008 DATED 15.05.2008 ARE AS UNDER :- 8. EXCEPTIONAL CASES (APPEAL TO BE FILED IRRESPECT IVE OF TAX EFFECT) (A) . (B) . (C) WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT. THEREFORE IT IS REQUESTED TO DECIDE THE ISSUE ON M ERITS. IT MAY ALSO BE NOTED THAT THE DEPARTMENT HAD ALREADY TAKEN A GROUN D OF APPEAL BY WAY OF A NOTE THAT THE APPEAL BEFORE THE ITAT IS FILED IN VIEW OF ISS UE COVERED UNDER PARA 8(C) OF THE BOARDS INSTRUCTION NO.5 OF 2008. 3. AFTER HEARING THE LD. REPRESENTATIVES AND GOING THROUGH THE ORDER OF THE TRIBUNAL WE ARE OF THE VIEW THAT THE ISSUE RAISED BY THE REVENUE HAS NOT BEEN PROPERLY APPRECIATED AND CONSIDERED. T HEREFORE WE ARE OF THE VIEW THAT IT WILL MEET THE ENDS OF JUSTICE IF THE COMMON ORDER OF THE TRIBUNAL IS RECALLED AND THE ISSUE IS DECIDED ON ME RIT. WE DO ACCORDINGLY. THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR HEA RING ON 17/3/2010. THIS DATE HAS BEEN PRONOUNCED IN THE PRESENCE OF BOTH TH E PARTIES IN THE OPEN COURT. 3 4. IN THE RESULT MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE ALLOWED. SD/- SD/- (T.K. SHARMA) (D.C.AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD DATED : 22/1/2010 MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD ORDER PRONOUNCED IN OPEN COURT ON 22/1/2010