The ACIT, 3(1), Bhopal V. Shri Pradeep Kumar Chabdiay, Bhopal

MA 01/Ind/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6584 (ITAT-INDORE)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-05-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 31-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V J VORICHA
• Assessee Lawyers: S S DESH
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.01/IND/2018 (ARISING OUT OF ITA NO.20/IND/2004) ASSESSMENT YEARS: 1991-92 TO 2000-2001 & 01.04.2000 TO 16.05.2000 ACIT, 3(1), BHOPAL / VS. SHRI PRADEEP KUMAR CHHABARIA, NEW-1 IDGAH HILLS BHOPAL ( REVENUE ) ( R ESPONDENT ) P.A. NO. AANPC 8196R REVENUE BY SHRI V.J. VORICHA, SR. DR RESPONDENT BY SHRI S.S. DESHPANDE, CA DATE OF HEARING: 11.05.2018 DATE OF PRONOUNCEMENT: 11.05.2018 / O R D E R PER MANISH BORAD, A.M: THIS MISC. APPLICATION AT THE INSTANCE OF REVENUE I S ARISING OUT OF THE ORDER OF THE TRIBUNAL ITANO.20/IND/2004 DATED 1 3.07.2017. THROUGH THIS MISC. APPLICATION THE LD. DR SUBMITTED THAT TH E HON'BLE TRIBUNAL MADE AN APPARENT ERROR BY DISMISSING THE APPEAL OF REVENUE FOR LOW TAX EFFECT IN VIEW OF CBDTS CIRCULAR NO. 21/2015 DATED 10.12.2015. PRADEE P KUMAR CHHABARIA 2 2. THE LD. DR FURTHER SUBMITTED THAT THE TAX EFFECT IN THE INSTANCE CASE IS RS. 14,17,700/- WHICH IS MORE THAN RS.10 LACS AND ACCORDINGLY REQUESTED FOR RECALLING THE ORDER FOR FRESH HEARING . 3. ON THE OTHER HAND, LD. COUNSEL FOR THE ASSESSEE ACCEPTED THE CONTENTION OF THE LD. DR THAT THE TAX EFFECT IN THE INSTANCE REVENUES APPEAL IS MORE THAN RS.10 LACS. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD PLACED BEFORE US. THE CONTENTION OF THE REVENUE THAT THE T AX EFFECT IN ITA NO.20/IND/2004 WAS MORE THAN RS.10 LACS GOES UN-REB UTTED BY THE LD. COUNSEL FOR THE ASSESSEE. 5. WE, THEREFORE, ARE OF THE VIEW THAT AN APPARENT MISTAKE CROPPED UP IN THE IMPUGNED ORDER OF THE TRIBUNAL DISMISSING THE R EVENUES APPEAL ON ACCOUNT OF LOW TAX EFFECT IN VIEW OF CBDTS CIRCULA R NO. 21/2015 DATED 10.12.2015. WE, THEREFORE, DIRECT THE REGISTRY TO R ESTORE AND RE-FIX THE APPEAL AT ITS ORIGINAL NUMBER ON 29.05.2018. NO SEP ARATE NOTICE TO BE ISSUED TO BOTH THE PARTIES, AS THE DATE OF HEARING PRONOUNCED IN OPEN COURT. 6. IN THE RESULT, THIS MISC. APPLICATION FILED BY T HE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 .05.201 8 . SD/- (KUL BHARAT) SD/- (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER INDORE; DATED : 11/ 05/2018 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE