TMI Blog2019 (8) TMI 1438X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there is apparent mistake in the order of ITAT for adjudicating the C.O. No. 41/Ahd/2015 filed by the assessee. Accordingly, miscellaneous application of the assessee is allowed to the extent of correcting the finding of the ITAT. Miscellaneous application filed by the assessee is allowed. - M.A. No. 172/Ahd/2019, 185/Ahd/2019 (IN ITA No. 305/Ahd/2015, CO No. 41/Ahd/2015) - - - Dated:- 7-8-2019 - Shri Amarjit Singh, Accountant Member And Smt. Madhumita Roy, Judicial Member Revenue by: Shri Nimesh Vayawala, AR Assessee by: Shri Vinod Tanwani, Sr. DR ORDER Amarjit Singh, The assessee has filed this miscellaneous application against the decision of ITAT vide ITA No. 305/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2010-11 and 2011-12 The matter nos ITA no. 2693/Ahd/2014 and CO no 01/Ahd/2015 for 2010-11 and ITA no 305/Ahd/2015 and CO no 41/Ahd/2015 2011-12. Both the appeals were heard one after the another. The CO no 01/Ahd/2015 was not pressed and the hearing for appeal no A.Y. 2010-11 was concluded. Then after the appeal for A.Y. 2011-12 was taken up. The Hon'ble ITAT has noted that CO 41 /And/2015 was not pressed. In fact only CO no 01/Ahd/2015 for the year was not pressed. The CO for A.Y. 2011-12 was against the finding of the CIT(A) that steam is not power. In this connection the Hon'ble ITAT with due respect correctly arrived at concurrence with the coordinate bench in the case of west coast paper mills MU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed The assessee has also relied upon the following decisions in the paper book Deputy C.I.T. vs. Vishal Fabrics Pvt. Ltd. (Page No. 128 to 140 of paper book filled on 11/12/2018) A.C.I.T. Vs. J.H. Kharawala Pvt. Ltd. (Page No. 112 to 123 of paper book filled on 11/12/2018) (both the above decisions allow steam as power for 80 IA) In view of the above the finding of the ITAT that CO no 41/Ahd/2015 was not pressed is a mistake and has to be rectified. In fact, the CO for A.Y. 2011-12 was argued and hence the reference to West Coast Paper Mills. For the sake of argument, it is taken that CO was not argued then also the decision has to be on merits. We shall like to place on recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed. The order requires the modification to that extent. When the ITAT has agreed that steam is in form of power the order has to be modified to that extent As the Ahmedabad ITAT has earlier taken the view the bench cannot differ from the same. Extract from the order of Sun Pharmaceuticals Linrted ITA No. 922/ 929/234/1237 of 2017. Moreover, we are bound to follow the order of this Tribunal in the own case of the assessee in the earlier year as the facts are identical in the impugned issue before us. It is also important to note that the Ld. DR has not brought anything on record contrary to the argument advanced by the Ld. Counsel for the assessee and the finding of the Ld. CIT-(A). 38.1 We also place our r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Income Tax, Special Range-2, Calcutta 104 taxmann.com 215 (High Court of Calcutta) 4. Considering the material referred by the assessee in his submission and the material fact that Cross Objection of the assessee was dismissed on the ground that it was not pressed, we allow the miscellaneous application of the assessee to the limited extent of ground no. 4 of the Revenue, however, C.O. No. 41/Ahd/2015 of the assessee to be adjudicated a fresh after considering the material referred by the assessee. In respect of ground no. 4 of the Revenue it is noticed that Para No. 17 and Para No. 18 of the order are mistakenly reported while adjudicating the ground no. 4 of the Revenue, therefore in place of Para 17 and Para 18 the findings ..... X X X X Extracts X X X X X X X X Extracts X X X X
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