Bosch Rexroth (India) Ltd., Ahmedabad v. The DY.CIT(Asstt.),Spl.Range-1,, Ahmedabad

MA 404/AHD/2009 | 1985-86
Pronouncement Date: 12-02-2010 | Result: Allowed

Appeal Details

RSA Number 40420524 RSA 2009
Assessee PAN SSSVB9898F
Bench Ahmedabad
Appeal Number MA 404/AHD/2009
Duration Of Justice 2 month(s) 22 day(s)
Appellant Bosch Rexroth (India) Ltd., Ahmedabad
Respondent The DY.CIT(Asstt.),Spl.Range-1,, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 12-02-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 12-02-2010
Assessment Year 1985-86
Appeal Filed On 20-11-2009
Judgment Text
IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES B AHM EDABAD BEFORE S/SHRI N.S.SAINI A.M & SHRI MAHAVIR SINGH J.M. M.A.NO.404/AHD/2009 (ARISING OUT ITA NO.1132/AHD/2009 ASST.YEAR.1985-86 DRAFED:12.2.10 BOSCH REXROTH (INDIA) LTD. NR. VATVA RLY. STATION VATVA AHMEDABAD PAN NO.SSSVB9898F VS. ADDL. COMMISSIONER OF INCOME- TAX RANGE-1 AHMEDABAD (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : MRS . APAMA PARELKAR AR RESPONDENT BY: SHR I C.K. MISHRA SR. DR ORDER PER MAHAVIR SINGH J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE HAS REQUESTED FOR AMENDING THE ORDER PASSED BY THE TRIB UNAL IN ITA NO.1132/AHD/2006 DATED 04-09-2009. 2. AT THE OUTSET THE LD. COUNSEL FOR THE ASSESSEE S TATED THAT THE TRIBUNAL WHILE RELYING ON THE TRIBUNALS EARLIER ORDER IN TH E FIRST ROUND OF LITIGATION HAS MIXED THE WORDS IN PARA-4 WRONGLY. SHE STATED THAT THE MATTER WAS RESTORED BACK TO THE FILE OF CIT(A) AND THE CORRECT PARA-10 OF THE TRIBUNALS ORDER READS AS UNDER:- 10. IN OUR OPINION THE MATTER SHOULD BE RESTORED BACK TO THE FILE OF THE LD. CIT(A) IT APPEARS THAT HE WAS OF THE VIEW THAT THE RE WAS NO ACCEPTANCE ON THE PART OF HEC IN THIS RESPECT THAT RS.265000/- ARE NOT GOING TO BE PAID BY THEM TO THE ASSESSEE. THE OPINION OF THE LD . CIT(A) IT APPEARS IS MAINLY ON THE BASIS THAT THERE WAS O ACKNOWLEDGEMEN T ON THE PART OF HEC IN THIS RESPECT. IN OUR VIEW IF THE ACCOUNTS HAD BEEN CONFIRMED BY HEC THEN IT IS A CONSTRUCTIVE ACKNOWLEDGEMENT. THIS MA TTER HAS THEREFORE TO BE LOOKED FROM ALL THESE ANGLES BUT AFTER PROPER AS CERTAINMENT OF THE FACTS. THIS GROUND IS ALLOWED FOR STATISTICAL PURPOSES. 2 3. WE FIND THAT THE PLEA OF THE ASSESSEE IS CORRECT AS THE TRIBUNAL HAS COMMITTED A MISTAKE APPARENT FROM RECORD AS THE MAT TER WAS RESTORED BACK TO THE FILE OF THE CIT(A) AND TO THAT EXTENT WE AMEND OUR ORDER AND RESTORE THIS ISSUE TO THE FILE OF CIT(A). 4. IN THE RESULT MA OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12/02/2010. SD/- SD/- ( N.N.SAINI ) ( MAHAVIR SINGH ) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 12-02-2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-VI AHMEDABAD 5. THE DR ITAT AHMEDABAD 6. GUARD FILE (IN DUPLICATE) /TRUE COPY/ BY ORDER DR / AR ITAT AHMEDABAD