The ACIT, Circle-1, Bhavnagar V. M/s. Shiv Build India, Bhavnagar

MA 109/AHD/2020

AI Insights

The case involves the Income Tax Department (Revenue) and M/s. Shiv Build India, concerning an appeal initially dismissed by the Tribunal due to the tax effect being below Rs. 50 lakh, as per CBDT instruction No. 17/2019. However, the Revenue filed a Miscellaneous Application citing an audit objection dated 20.05.2011, which was accepted by the Department, leading to the recall of the Tribunal's earlier decision and restoration of the appeal for a fresh hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 125703 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-03-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 02-03-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 18-03-2020
• Laws Referred To: CBDT instruction No. 17/2019, Circular No. 3 of 2018 dated 20.08.2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 64

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & MS. SUCHITRA KAMBLE, JUDICIAL MEMBER M. A . N o . 10 9 / A h d/ 20 20 ( I n I TA N o . 7 3 /A h d /20 1 8 ) ( A s se ss m e nt Y e a r : 20 08- 0 9 ) AC I T C ir c l e- 1 , B h av na g ar V s . M/ s . S hiv B ui ld I nd ia 7, V i r b h a dr a si n h S h o pp in g C e n tr e , N ila m b a u g C h o w k , B h a v na g a r-3 64 0 0 1 [ P AN N o. A A UF S 0 98 9G ] (Appellant) .. (Respondent) Appellant by : Shri Dr. Mukesh Jain, Sr. D.R. Respondent by : Shri Parimalsinh B Parmar, A.R. D a t e of H ea r i ng 03.03.2023 D a t e of P r o no u n ce me nt 15.03.2023 O R D E R PER SUCHITRA KAMBLE - JM: This Miscellaneous Application is filed by the Revenue in respect of the order dated 27.08.2019 passed by the Tribunal. 2. The Ld. D.R. submitted that this appeal of the Revenue was dismissed by the Tribunal vide order dated 27.08.2019 following the CBDT instruction No. 17/2019 thereby dismissing the matter as tax-effect was less than Rs. 50 lakh. The Ld. D.R. submitted that the present case falls under exception in Para 10 Column (c) of Circular No. 3 of 2018 dated 20.08.2018. The audit objection was raised in the above mentioned case by the letter dated 20.05.2011 in respect of non-deduction of TDS of payment made to sub- contractor and labour expenses. The Department has accepted the audit objections. Therefore, the Ld. D.R. submitted that the matter may be recalled. M.A No.109/Ahd/2020 (in ITA No. 73/Ahd/2018) ACIT vs. M/s. Shiv Build India) Asst.Year– 2008-09 - 2 - 3. The Ld. A.R. submitted that the present appeal comes under the exceptions. 4. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the present appeal comes under the exception envisaged in Para 10 (C) of Circular No. 3 of 2018 dated 20.08.2018 as there was an audit objection, therefore, we are recalling the order dated 27.08.2019 passed by the Tribunal and restoring the appeal for fresh hearing. The Registry is directed to place the appeal being ITA No. 73/Ahd/2018 for A.Y. 2008-09 for fresh hearing on 12.04.2023. Parties are informed in open court. Hence, no notice is required. Hence, the Miscellaneous Application filed by the Revenue is allowed. 5. In result, the Miscellaneous Application filed by the Revenue is allowed. This Order pronounced in Open Court on 15/03/2023 Sd/- Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER (SUCHITRA KAMBLE) JUDICIAL MEMBER Ahmedabad; Dated 15/03/2023 TANMAY, Sr. PS 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. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad