Shri Maheshkumar Ishwarlal Bhojani, Ahmedabad V. The Income Tax Officer, Ward-5(3)(4), Ahmedabad

MA 104/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6964 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 16-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMAN K SHAH A R S
• Section: 13

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.104/AHD/2020 (IN ./IN CO NO.122/AHD/2016 ASSESSEE) [ CO ARISING OUT OF ITA NO.1947/AHD/2016 REVENUES APP EAL ] ( /ASSESSMENT YEAR : 2012-13) MAHESHKUMAR ISHWARLAL BOJANI C/O. KETAN H.SHAH, ADVOCATE 903, SAPHIRE COMPLEX NR.CARGO MOTORS, CG ROAD NAVRANGPURA, AHMEDABAD / VS. THE INCOME TAX OFFICER WARD-5(3)(4) AHMEDABAD ./ ./PAN/GIR NO. : ABWPB4012E ( /APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI KETAN SHAH & SHRI AMAN K. SHAH, ARS / RESPONDENT BY: SHRI DILEEP KUMAR, SR.DR / 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 A T THE INSTANCE OF THE ASSESSEE CONTENDING THEREIN THAT IN THE APPEAL OF T HE REVENUE BEARING ITA NO.1947/AHD/2016, ASSESSEE HAS FILED CROSS OBJECTIO N BEARING NO.122/AHD/2016. MA NO.104/AHD/2020 (IN CO NO.122/AHD/2016) MAHESHKUMAR ISHWARLAL BHOJANI VS. ITO ASST.YEAR 2012- 13 - 2 - 2. IT HAS BEEN FURTHER PLEADED THAT CBDT HAS ISSUED CIRCULAR NO.17 OF 2019, WHEREBY IT WAS PROVIDED THAT IF THE TAX EFFEC T INVOLVED BY VIRTUE OF RELIEF GIVEN BY THE CIT(A) IS BELOW RS.50 LAKHS, TH EN THAT ORDER OF THE CIT(A) WOULD NOT BE CHALLENGED BEFORE THE TRIBUNAL. 3. AFTER ISSUANCE OF THIS CIRCULAR, TRIBUNAL HAS ID ENTIFIED A LARGE NUMBER OF APPEALS FILED BY THE REVENUE CONTRARY TO THIS CI RCULAR AND VIDE ORDER DATED 14/08/2019, TRIBUNAL HAS DECIDED 628 APPEALS INCLUD ING CERTAIN CROSS OBJECTIONS. THE CROSS OBJECTION OF THE ASSESSEE BE ARING CO NO.122/AHD/2016 FOR AY 2012-13 (IN ITA NO.1947/AHD/ 2016 AY 2012-13) WAS ALSO DISMISSED WITHOUT ADDRESSING THE ISSUES AG ITATED IN THE CO. NO NOTICE WAS GIVEN TO THE ASSESSEE NOR ISSUES RAISED BY THE ASSESSEE HAVE BEEN TAKEN UP FOR DISCUSSION. THEREFORE, ASSESSEE SOU GHT TO REVIVE OF HIS CROSS OBJECTION. 4. AFTER HEARING BOTH THE PARTIES, WE ARE CONVINCED THAT THE ORDER OF THE TRIBUNAL IS SUFFERING FROM PATENT ERROR TO THE EXTE NT IT HAS DISMISSED THE CO OF THE ASSESSEE WITHOUT HEARING THE ASSESSEE AND WI THOUT DISCUSSING THE GROUNDS RAISED BY HIM. THEREFORE, WE RECALL THE OR DER OF THE TRIBUNAL TO THIS EXTENT AND RESTORE CO NO.122/AHD/2016 FOR ADJUDICAT ION ON MERITS. THE CROSS OBJECTION BE LISTED FOR HEARING IN REGULAR CO URSE. MA NO.104/AHD/2020 (IN CO NO.122/AHD/2016) MAHESHKUMAR ISHWARLAL BHOJANI VS. ITO ASST.YEAR 2012- 13 - 3 - 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE 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)-CONCERNED 5. )* + $$&' , &' , % / DR, ITAT, AHMEDABAD 6. + ./ / GUARD FILE. / BY ORDER, ) $ //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION..04.09.20 ( DICTATION-PAD 5-PAGES ATTACHED AT THE END OF THIS FILE ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07.09.20 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.9.9.20 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ...9.9.20 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER