The Jt.. Commissioner of Income Tax(OSD), Circle-1(1)(2), Vadodara V. Late Shri Sajid R. Dhanani,(Through L/H Smt. Suchitra S. Dhanani), Indore

MA 107/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1288 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2021
• 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
• Assessee Lawyers: D K PARIKH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.107/AHD/2020 (IN ITA NO. 1640/AHD/2017) (ASSESSMENT YEAR: 2011-12) JCIT (OSD) CIRCLE-1(1)(2), BARODA VS. LATE SHRI SAJID R. DHANANI (THROUGH LEGAL HEIR SMT. SUCHITRA S. DHANANI) BF- 8/9 SCHEME NO. 74C, VIJAY NAGA, INDORE - 452010 [PAN NO. ABWPD8291K] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI R. R. MAKWANA, SR. DR RESPONDENT BY : SHRI D. K. PARIKH, AR DATE OF HEARING 07/05/2021 DATE OF PRONOUNCEMENT 07/07/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION HAS BEEN FILE D BY THE DEPARTMENT SEEKING TO RECALL THE ORDER DATED 30.07.2019 PASSED BY THE LD. TRIBUNAL. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIALS AVAILABLE ON RECORD. THE ITA NO. 1640/AHD/2017 FOR A.Y. 2011-12 RELATIN G TO THE PENALTY PROCEEDING STOOD DISMISSED AS INFRUCTUOUS ON THE PR EMISE THAT THE QUANTUM APPEALS HAVE BEEN ALLOWED IN FAVOUR OF THE ASSESSEE. IN FA CT, NO QUANTUM APPEALS AGAINST THE ADDITION CONFIRMED BY THE LD. CIT(A) HAS BEEN FILED BY THE ASSESSEE BEFORE US. - 2 - MA N O.107/AHD/2020(IN ITA NO.1640/A/17) JCIT VS. LATE SHRI SAJID R. DHANANI ASST.YEAR 2011-12 HENCE, DISMISSING THE APPEALS ON THE PREMISE AS MEN TIONED HEREINBEFORE AS AN ERROR APPARENT ON THE FACE OF THE RECORDS AND THUS THE MA TTER IS RECALLED FOR FRESH ADJUDICATION OF THE SAME ON MERIT. 3. THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON B OARD FOR HEARING ON 15.07.2021. SINCE BOTH THE PARTIES HAVE ALREADY ENTERED APPEARI NG BEFORE US TODAY; SERVICE OF NOTICE UPON THEM INFORMING THE DATE OF HEARING IS H EREBY DISPENSED WITH. REVENUES APPEAL IS, THEREFORE, ALLOWED. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE RE VENUE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 07 / 0 7 /20 2 1 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 07/07/2021 TANMAY, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 07/05/2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07/05/2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S /05/2021 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 07/07/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 07/07/2021 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