The Asstt. Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad V. Shri Nilesh Rameshchandra Shah, Ahmedabad

MA 108/AHD/2022

AI Insights

The case involves the Revenue's application to recall an order dated 15.06.2022, which had rejected their appeal due to low tax effect. The recall was sought based on new information from the Maharashtra Sales Tax Authority, which indicated that the respondent had undergone an assessment and penalty under specific sections of the Income-tax Act. The Tribunal found that the case fell under the exception clause of a circular that allows for reconsideration in certain circumstances, thus allowing the recall of the order and setting a date for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125038 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-07-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 08-12-2022
• Laws Referred To: Income-tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o. 1 0 8 /A h d/2 02 2 ( I n I TA N o . 2 6 7 /A h d/2 02 0 ) (A s se s s m e n t Y e a r : 2 0 10 - 1 1 ) T h e A s si s t a nt Co mm is s i on e r o f I nc om e - ta x C ir c l e- 2( 1 )( 1 ) , A h m e dab ad बनाम/ V s . S h ri N i le s h R a m e s h c h an dr a S h a h P r o p. S h a gu n A r t, 8 , R a m S h ya m A p a r t me nt , N r . L . G . H o s p it a l , Ma n i n a ga r , A h m e d a b ad - 3 80 0 08 थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A FQ P S 3 0 7 0 R (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Ms. Saumya Pandey Jain, Sr.DR यथ क ओर से/Respondent by : Ms. Nupur Shah, AR स ु नवाई क तार ख / D a t e o f H e a r i ng 21/07/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 02/08/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The Miscellaneous Application has been filed by the Revenue seeking recall of the order dated 15.06.2022 passed by the Co-ordinate Bench in the appeal filed by the Revenue being ITA No. 267/Ahd/2020 for A.Y. 2010-11, whereby and whereunder the appeal filed by the department stood rejected due to low tax effect. 2. However, it appears from the records and submitted by the Ld. DR that on the basis of information from Maharashtra Sales Tax Authority, assessment under Section - 2 - MA No. 108/Ahd/2022(in ITA No.267/A/20) ACIT vs. Shri Nilesh R. Shah Asst.Year – 2010-11 147 r.w.s. 143(3) of the Act was passed on 14.03.2016 and consequential penalty levied. The case is, therefore, falls under the exception Clause No. 10(e), Circular being No.3/2018 as amended on 20.08.2018. In that view of the matter, the Ld. DR prays for recalling of the order passed by the Ld. Tribunal. Ld. AR has not been able to controvert such submissions made by the Ld. DR. 3. Having heard the Ld. Counsel appearing for the parties, having regard to the facts and circumstances of the case, we, therefore, taking into consideration the exception Clause No. 10(e), Circular being No.3/2018 as amended on 20.08.2018 found applicable in the instant case and allow this Miscellaneous Application for hearing of the same by the Bench. The registry is directed to fix the matter on board for hearing on 11.08.2023. 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. This Order pronounced on 02/08/2023 Sd/- Sd/- (ANNAPURNA GUPTA) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 02/08/2023 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A). 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ!धकरण, अहमदाबाद / ITAT, Ahmedabaditio .11.2019Date on which is placed before the Dictating Member 20.11.2019ther Member...ate on which the approved draft comes to the Sr..................