ALEMBIC GLASS INDUSTRIES LTD.,, Baroda v. THE DY.CIT, BARODA CIRCLE-1,, Baroda

MA 50/AHD/2008 | 1999-2000
Pronouncement Date: 12-03-2010 | Result: Allowed

Appeal Details

RSA Number 5020524 RSA 2008
Assessee PAN AABCA7953Q
Bench Ahmedabad
Appeal Number MA 50/AHD/2008
Duration Of Justice 1 year(s) 11 month(s) 23 day(s)
Appellant ALEMBIC GLASS INDUSTRIES LTD.,, Baroda
Respondent THE DY.CIT, BARODA CIRCLE-1,, Baroda
Appeal Type Miscellaneous Application
Pronouncement Date 12-03-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 12-03-2010
Assessment Year 1999-2000
Appeal Filed On 19-03-2008
Judgment Text
IN THE INCOME TAX APPELLLATE TRIBUNAL AHMEDABAD BENCHES B AHMEDABAD BEFORE S/ SHRI N.S.SAINI A. M & SHRI MAHAVIR SINGH J.M. M.A.NO.50/AHD/2008 (ARISING OUT ITA NO.4192 /AHD/2003 ASST.YEAR.1999-00 DATE OF HEARING:12.3.10 DRAFTED:12 3 10 ALEMBIC GLASS INDUSTRIES LTD. FINANCE DIVISION ALEMBIC ROAD VADODARA- 39003 PAN NO.AABCA7953Q VS. DCIT BARODA CIRCLE-1 BARODA (APPELLANT) (RESPONDENT) (ORIGINAL APPELLANT) (ORIGINAL RESPONDENT) APPELLANT BY : SHRI S.N. SOPARKAR RESPONDENT BY: SH RI SAMIR VAKIL SR. DR ORDER PER MAHAVIR SINGH J.M. BY WAY OF THIS MISCELLANEOUS APPLICATION (MA) THE ASSESSEE HAS REQUESTED FOR RE-CALLING OF THE ORDER PASSED BY THE TRIBUNAL IN ITA NO.4192/AHD/2003 DATED 31-10-2007 THAT THE ISSUE OF ESI AND P.F. CO NTRIBUTION MADE WITHIN THE DUE DATE OF FILING OF RETURN IS SQU ARELY COVERED BY THE HONBLE APEX COURT IN THE CASE OF CIT V. VINAY CEMENT LTD. (2007) 213 CTR 268 (SC) AND LD. COUNSEL FOR THE ASSESSEE URGED THE BENCH TH AT A SUBSEQUENT DECISION OF HONBLE APEX COURT IS A CLEAR MISTAKE APPARENT FROM THE RECORD OF THE TRIBUNAL AND THIS VIEW HAS BEEN HELD BY THE HONBLE JURISDIC TIONAL HIGH COURT IN THE CASE OF ACIT V. SAURASHTRA KUCH STOCK EXCHANGE LTD. (2007) 262 ITR 146 (GUJ) AND HONBLE APEX COURT HAS DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE IN THE CASE OF ACIT V. SAURASHTRA KUCH STOCK EXCHANGE LTD. (2008) 305 ITR 227 (SC). 2 2. AFTER HEARING THE BOTH SIDES WE FIND NOW THE HO NBLE APEX COURT HAS DECIDED THE ISSUE IN THE CASE OF VINAY CEMENT LTD. (SUPRA) HAS DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE. ACCORDINGLY WE RE-CALL THE ORDER OF THE TRIBUNAL. 3. IN THE RESULT ASSESSEES MA IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12/03/2010. SD/- SD/- (N.S.SAINI) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AHMEDABAD. DATE : 12-03-2010 DKP* COPY OF THE ORDER FORWARDED TO :- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A)-I BARODA 5. THE DR ITAT AHMEDABAD 6. GUARD FILE (IN DUPLICATE) BY ORDER /TRUE COPY/ DR / AR ITAT AHMEDABAD