The DCIT, Circle-1(2), Baroda V. Shri Anirudh P. Shethi, Baroda

MA 106/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3032 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Keywords: Rectification of order; Tax effect

Judgement Text

, B IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD ( CONVENED THROUGH VIRTUAL COURT ) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 106/AHD/2020-AY 2011- 12 ( IN I.T.A. NO. 345/AHD/2015-AY 2011-12 ) THE DCIT CIRCLE 1(2), 2 ND FLOOR, AAYKAR BHAVAN, RACE COURSE CIRCLE, BARODA / VS. SHRI ANIRUDH P. SETHI B-228, ANAND BAUG SOCIETY, MAKARPURA, BARODA ./ ./ PAN/GIR NO. : ANBPS5743A ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI R. R. MAKWANA, SR.D.R. / RESPONDENT BY : NONE / DATE OF HEARING 18/06/2021 !'# / DATE OF PRONOUNCEMENT 18/06/2021 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF REVENUE SEEKING RECTIFICATION OF ORDER DATED 03.09.2019 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. M.A. NO. 106/AHD/2020 [DCIT VS. SHRI ANIRUDH P. SETHI] A.Y. 2011-12 - 2 - 2. WHEN THE MATTER WAS CALLED FOR HEARING, THE LEAR NED DR FOR THE REVENUE FAIRLY SUBMITTED THAT THE GROUND FOR MI SCELLANEOUS APPLICATION PREFERRED AGAINST THE ORDER OF THE ITAT DOES NOT SURVIVE FOR THE REASON THAT THE TAX EFFECT AS PER THE WORKI NG MADE IN THIS REGARD COMES BELOW RS.50 LAKHS AND THEREFORE CBDT C IRCULAR NO.17 OF 2019 DATED 08/08/2019 HAS BEEN RIGHTLY APP LIED BY THE TRIBUNAL FOR DISMISSAL OF APPEAL ON THE GROUND OF L OW TAX EFFECT. 3. IN VIEW OF THE ASSERTIONS MADE IN PRECEDING PARA , THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISS ED. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS DISMISSED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMAR KE DIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 18/06/2021 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER PRONOUNCED IN OPEN COURT ON 18/06/2 021