The ACIT, (Exemption) Circle-1, Ahmedabad V. Vyakti Vikas Kendra India, Ahmedabad

ITA 1290/AHD/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8919 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 04-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Smt. Annapurna Gupta, Accountant Member And Shri TR Senthil Kumar, Judicial Member The ACIT, (Exemption) Circle-1, Ahmedabad (Appellant) Vs Vyakti Vikas Kendra India Plot No. 271. Sri sri Gyan Mandir, B/h Shaligram Flat. Opp. Mayor Park, Satellite, Ahmedabad-380015 PAN No. AAATV1617L (Respondent) Appellant by : Shri Mudit Nagpal, CIT/DR Respondent by : Shri Bandish Soparkar, A.R. Date of hearing : 11-02-2022 Date of pronouncement : 14 -02-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present appeal has been filed by the Revenue against the order passed by the Commissioner of Income Tax (Appeals)-4, Ahmedabad, (in short referred to as CIT(A)), dated 25-02-2019, u/s. 250(6) of the Income Tax Act, 1961(hereinafter referred to as the “Act”) pertaining to Assessment Year (A.Y) 2008-09. 2. On the earlier date when the appeal came up for hearing on 10-02-22, Ld.Counsel for the assessee pointed out that the Revenue had filed two appeals against the same order of the CIT(A) and the earlier appeal in ITA ITA No. 1290/Ahd/2019 Assessment Year 2008-09 I.T.A No. 1290/Ahd/2019 A.Y. 2008-09 Page No ACIT (Exemption) vs. Vyakti Vikas Kendra India 2 No.687/Ahd/2019 already stood disposed by the ITAT vide its order dated 12-01- 22. Copy of the order was placed before us. Ld. DR was asked to file his submissions in writing in this regard before us. 3. During the course of hearing, today ,Ld.DR fairly admitted that it was a duplicate appeal filed by the department as pointed out by the Ld.Counsel for the assessee . He therefore pleaded withdrawing the same. An application in writing was filed before us in this regard, the contents of which are reproduced hereunder: 11.02.2022 The Dy./Asstt. Commissioner of Income Tax, (Exemption) Circle-1, Ahmedabad Sir/Madam, Sub: Appeal filed before the Hon’ble ITAT, Ahmedabad in the case of vyakti Vikas Kendra India, Ahmedabad – ITA NO. 1290/Ahd/2019- A.Y. 2008-09- Request for withdrawal of Departmental appeal- Reg. Kindly refer to the above 2. In this context, during the course of hearing today i.e. 11.02.2022, the Hon’ble Member ITAT, ‘B’ Bench, Ahmedabad has directed to the Sr. D.R., ITAT-2, Ahmedabad to withdraw the Departmental Appeal filed in the case of above named assessee i.e. ITA No. 1290/Ahd/2019 for A.Y. 2008-09. 2.1. On perusal of this office records, it is noticed that in the case of abovenamed assesse two appeals has been filed by the 0/o. DCIT (Exempt), Circle-1, Ahmedabad vide letter No. ACIT (Exemp)/Cir-1/Appeal/2019-20 dated 16.02.2019 (filed in the 0/o. ITAT, Ahmedabad on 08.02.2019- ITA No. 687/Ahd/2019- for A.Y. 2008-09 in ‘C’ Bench) and (ITA No. 1290/Ahd/2019- for A.Y. 2008-09 in ‘B’ Bench) 2.2 In this case, the Hon’ble Tribunal has passed an order on 12.01.2022 in ITA No. 687/Ahd/2019 for A.Y. 2008-09. Further, on perusal of facts of case of both the appeals filed by your office. It is found that both the same. I.T.A No. 1290/Ahd/2019 A.Y. 2008-09 Page No ACIT (Exemption) vs. Vyakti Vikas Kendra India 3 3. In view of the above facts, I am directed by the Sr. D.R., ITAT-2, Ahmedabad to request you to withdraw the pending Departmental appeal in ITA No. 1290/Ahd/2019 for A.Y. 2008-09 immediately without fail. Yours faithfully (C.M. Vasani) Income Tax Officer, (ITAT)-2 For Sr. D.R., ITAT, ‘B’ Bench, Ahmedabad 4. In view of the above since admittedly the appeal of the Revenue against the impugned order of the Ld.CIT(A) already stands adjudicated vide order dated 12-01- 22, the present appeal is dismissed as infructuous. Order pronounced in the open court on 14-02-2022 Sd/- Sd/- (TR SENTHIL KUMAR) (ANNAPURNA GUPTA) JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER Ahmedabad : Dated 14/02/2022 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद