The DCIT, Circle-5(2), Ahmedabad V. Shri Vipinbhai Somabhai Pujara, Ahmedabad

MA 10/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6970 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 09-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVATIA
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD [ CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO. 10/AHD/2020 (IN ./IN ITA NO.602/AHD/2019) ( /ASSESSMENT YEAR : 2009-10) THE DCIT. CIRCLE-5 AHMEDABAD / VS. VIPINBHAI SOMABHAI PUJARA A-11, AMIJYOT APARTMENT NR. APOLO HOSPITAL AMBAWADI, AHMEDABAD ./ ./PAN/GIR NO. : AFUPP 6021 P ( /APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI DILEEP KUMAR, SR.DR / RESPONDENT BY: SHRI S.N. DIVATIA, AR / DATE OF HEARING 04/09/2020 / DATE OF PRONOUNCEMENT 9/09/2020 / O R D E R PER RAJPAL YADAV, VICE PRESIDENT: THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF THE REVENUE POINTING OUT AN APPARENT ERROR IN THE O RDER OF THE TRIBUNAL DATED 14/08/2019 PASSED IN ITA NO.602/AHD/2004 FOR AY 200 9-10. 2. IT IS PLEADED IN THE APPLICATION THAT APPEAL OF THE REVENUE BEARING ITA NO.602/AHD/2019 WAS DISMISSED ON THE GROUND THAT TA X EFFECT INVOLVED IN THE APPEAL BY VIRTUE OF RELIEF GIVEN BY THE CIT(A) IS B ELOW RS.50 LAKHS. THE REVENUE HAS FURTHER PLEADED THAT, IN FACT, TAX EFFE CT IS OF RS.54,54,771/- MA NO.10/AHD/2020 (IN ITA NO.602/AHD/2019) DCIT VS. VIPINBHAI SOMABHAI PUJARA ASST.YEAR 2009 -10 - 2 - WHICH IS MORE THAN RS.50 LAKHS AND, THEREFORE, ITS APPEAL OUGHT NOT TO HAVE BEEN DISMISSED BY APPLYING CIRCULAR NO.17 OF 2019 D ATED 08/08/2019. 3. THE LD.COUNSEL FOR THE ASSESSEE WAS UNABLE TO CONTROVERT THIS CONTENTION AND AGREED THAT TAX EFFECT WAS MORE THAN RS.50 LAKH S AND APPEAL OF THE REVENUE OUGHT NOT TO HAVE BEEN DISMISSED WITH THE H ELP OF THIS CIRCULAR. 4. CONSIDERING THE ABOVE FACT, WE RECALL OUR ORDER TO THE ABOVE EXTENT AND RESTORE ITA NO.602/AHD/2019 FOR AY 2009-10 TO I TS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 21/12/2020 . NO NOTICE WILL BE ISSUED AS THIS DATE OF HEARING HAS DULY BEE N INFORMED TO BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILE D BY THE REVENUE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 9/09/2020 SD/- SD/- ( WASEEM AHMED ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER VICE PRESIDENT AHMEDABAD; DATED 9/09/2020 # . . , . $ . . / T.C. NAIR, SR. PS ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. %&' ( / CONCERNED CIT 4. ( ( ) / THE CIT(A)-5, AHMEDABAD 5. )* + $$&' , &' , % / DR, ITAT, AHMEDABAD 6. + ./ / GUARD FILE. / BY ORDER, ) $ //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD