IDMC Limited, Anand V. Assistant Commissioner of Income Tax, Anand Circle, Anand

ITA 286/AHD/2022

AI Insights

The case involves IDMC Limited, the appellant, contesting an appellate order from the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, concerning an assessment order for the Assessment Year 2017-18. The primary issue arose from a clerical error in the appeal memo, where the assessment year was incorrectly stated as 2017-18 instead of 2018-19, leading to the dismissal of the appeal as withdrawn. Both parties agreed to set aside the previous order and remand the case for a decision on its merits.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114163 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-02-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 21-07-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member IDMC Limited, Plot No. 124-128 GIDC Estate Vitthal Udyognagar-388121 PAN: AAACI4631E (Appellant) Vs Assistant Commissioner of Income Tax Anand Circle, Anand (Respondent) Assessee Represented: Shri Yogesh Shah, A.R. Revenue Represented: Shri Rakesh Jha, Sr.D.R. Date of hearing : 28-02-2023 Date of pronouncement : 28-02-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee as against the Appellate order dated 25.05.2022 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “NFAC”), arising out of the Assessment order passed under section 143(3) of the Income ITA No. 286/Ahd/2022 Assessment Year 2017-18 I.T.A No. 286/Ahd/20122 A.Y. 2017-18 Page No IDMC Ltd. vs. ACIT 2 Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2017-18. 2. The solitary issue in this appeal is that the Appeal No. CIT(A), Vadodara-4/10643/2019-20 relating to the Assessment Year 2018-19 was to be withdrawn by the assessee, since in the appeal Memo in Form No. 35, the assessment year is wrongly quoted as 2017-18, which could not be rectified in e-filing e-portal of the Income Tax Department. However by mistake the appeal filed for the Assessment Year 2017-18 in Appeal No. CIT(A), Vadodara- 4/10414/2019-20 relating to the correct Assessment Year 2017-18 is dismissed as withdrawn by the Ld. CIT(A). Therefore the Ld. A.R. pleaded that the present Appellate order be set aside and restored to the file of the ld. CIT(A) to decide the case on merits. 3. The Ld. D.R. appearing for the Revenue has no objection in setting aside the appeal to the file of the Ld. CIT(A) for the A.Y. 2017-18. 4. Recording the above submissions, the impugned order dated 25.05.2022 in DIN & Order No. ITBA/NFAC/S/250/2022-23/1043161774(1) is set aside to the file of the Ld. CIT(A)-NFAC with a direction to decide the case on merits by giving opportunity to the assessee. I.T.A No. 286/Ahd/20122 A.Y. 2017-18 Page No IDMC Ltd. vs. ACIT 3 5. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 28 -02-2023 Sd/- Sd/- (WASEEM AHMED) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 28/02/2023 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