The ITO, Ward-3(3)(4), Ahmedabad V. Shri Prafulchandra J. Agarwal, Ahmedabad

MA 102/AHD/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6381 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-04-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 04-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

M.A. NO.102/AHD/2016 (IN ITA NO.1918/AHD/2014) ASSESSMENT YEAR: 2008-09 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR AM AND S.S. GODARA JM] M.A. NO.102/AHD/2016 (IN ITA NO.1918/AHD/2014) ASSESSMENT YEAR: 2008-09 INCOME TAX OFFICER, WARD 3(3)(4), AHMEDABAD. ..................APPELLANT VS. PRAFULCHANDRA J. AGARWAL, ............................RESPONDENT 4 TH FLOOR, KADAM JUDGES BUNGALOW ROAD, BODAKDEV, AHMEDABAD 380 054. [PAN : AABPA 3656 P] APPEARANCES BY PRASOON KABRA & RAJNEESH YADAV FOR THE APPLICANT S.N. DIVATIA FOR THE RESPONDENT HEARING CONCLUDED ON: 19.01.2018 ORDER PRONOUNCED ON : 18.04.2018 O R D E R PER PRAMOD KUMAR, AM: BY WAY OF THIS MISCELLANEOUS APPLICATION, THE ASSES SING OFFICER APPELLANT POINTS OUT THAT THE TAX EFFECT INVOLVED IN THE APPEAL BEFO RE US WHICH WAS SUMMARILY DISPOSED OF VIDE OUR ORDER DATED 15.12.2015 ON THE GROUND THAT TAX EFFECT IS LESS THAN RS.10 LAKHS, IS ACTUALLY RS.62,11,380/-. THE ASSESSING OFFICER APPELLANT PRAYS THAT IN VIEW OF THE TAX EFFECT BEING MUCH HIGHER THAN RS.10 LAKHS, THE TRIB UNALS ORDER DATED 15.12.2015 SUMMARILY DISMISSING THE APPEAL SHOULD BE RECALLED. 2. LD. COUNSEL FOR THE ASSESSEE, ON THE OTHER HAND, SUBMITS THAT A PLAIN READING OF THE GROUNDS OF APPEAL WOULD SHOW THAT THE TAX EFFEC T INVOLVED IS ACTUALLY LESS THAN RS.10 LAKHS. HE SUBMITS THAT IN ACCORDANCE WITH GROUND N O 1(A) OF THE DEPARTMENTAL APPEAL WHAT HAS BEEN CHALLENGED IS DELETION OF DISALLOWANC E OF RS.12.06,342/- OUT OF TOTAL DISALLOWANCE OF RS.1,23,15,922/-. M.A. NO.102/AHD/2016 (IN ITA NO.1918/AHD/2014) ASSESSMENT YEAR: 2008-09 PAGE 2 OF 2 3. WHILE THE LEARNED COUNSEL FOR THE ASSESSEE HAS I NITIAL RESERVATION ON THE STAND OF THE ASSESSING OFFICER IN AS MUCH AS THERE WAS CLEAR LY A TYPOGRAPHICAL ERROR IN THE APPEAL AND UNLESS TYPOGRAPHICAL ERROR IS RECTIFIED, TAX EFFECT IS LESS THAN RS.10 LAKHS. LD. COUNSEL FOR THE ASSESSEE FAIRLY CONCEDES THAT T HE ACTUAL TAX EFFECT INVOLVED IS MUCH MORE THAN RS.10 LAKHS. HE WAS GRACIOUS ENOUGH IN N OT OPPOSING THIS APPEAL ON THIS TECHNICALITY, WHEN IT WAS SO PUT TO THE LD COUNSEL, HE SUBMITTED THAT HE HAS A STRONG CASE ON MERIT. 4. ONCE IT IS NOT IN DISPUTE THAT ACTUAL TAX EFFECT INVOLVED IS MORE THAN RS.10 LAKHS, IT IS ALSO NOT IN DISPUTE THAT AS SPECIFICALLY STATED IN OUR ORDER DATED 15.12.2015 THE DEPARTMENT WAS INDEED GRANTED LIBERTY TO POINT OUT ANY SUCH LAPSES IN COMPUTATION OF THE TAX EFFECT BEING LESS THAN RS.10 LAKHS AND IT W AS SPECIFICALLY ASSURED BY US THAT IN SUCH EVENT SUMMARILY DISPOSED OF APPEAL WILL BE REC ALLED. IN THESE CIRCUMSTANCES, IN OUR CONSIDERED VIEW, IT WILL BE FIT AND PROPER TO R ECALL THE IMPUGNED ORDER AND POST THIS APPEAL FOR FRESH HEARING IN THE FIRST WEEK OF JULY 2018. THE ASSESSEE WILL HAVE LIBERTY TO RAISE ALL SUCH POINTS AS HE MAY DEEM FIT AND PROPER . WITH THESE OBSERVATIONS, THE IMPUGNED ORDER IS RECALLED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 18 TH DAY OF APRIL, 2018. SD/- SD/- S.S. GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEM BER) DATED: 18 TH APRIL, 2018. PBN/* COPIES TO: (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD