The ACIT, Circle-1(1)(1), Baroda V. M/s. Inox Leisure Ltd., Vadodara

MA 11/AHD/2022

AI Insights

The case involves the Income Tax Department (Revenue) seeking to recall an earlier ITAT order due to an oversight where a specific ground of appeal was not adjudicated. This ground pertained to the assessment year 2012-2013 and was part of the appeal in ITA No. 2531/AHD/2016. Both parties acknowledged the inadvertent omission, and the Tribunal decided to recall the order for a fresh adjudication of the mentioned ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135625 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-03-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 24-04-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

आयकर आयकरआयकर आयकर अपी अपीअपी अपीलीय लीयलीय लीय अिधकरण अिधकरणअिधकरण अिधकरण, अहमदाबाद अहमदाबादअहमदाबाद अहमदाबाद यायपीठ यायपीठ यायपीठ यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’ BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA No.11/Ahd/2022 in आयकर अपील सं./ITA No. 2531/AHD/2016 िनधा रण िनधा रणिनधा रण िनधा रण वष वष वष वष /Asstt. Year: 2012-2013 A.C.I.T, Circle-1(1)(1), Vadodara. Vs. M/s. Inox Leisure Limited, 2 nd Floor, ABS Tower, Old Padra Road, Vadodara-390007. PAN: AAACI6063J (Applicant) (Respondent) Revenue by : Shri Bandish Soparkar, Sr. D.R Assessee by : Shri Atul Pandey, Sr.D.R सुनवाई क तारीख/Date of Hearing : 31/03/2023 घोषणा क तारीख /Date of Pronouncement: 11/04/2023 आदेश आदेशआदेश आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The Revenue by way of this miscellaneous application is seeking to recall the order passed by the ITAT in ITA No. 2531/AHD/2016 on the reasoning that there is a mistake apparent from the record. 2. The Revenue in the Miscellaneous Application submitted that the ITAT in ITA No. 2531/Ahd/2016 vide order dated 28/09/2021 has inadvertently did not M.A No.11/Ahd/2022 in ITA no.2531/AHD/2016 A.Y. 2012-13 2 adjudicate the issue raised by it in ground No. 1 which amounts to a mistake apparent from the record. Therefore, it was prayed to recall the order of the ITAT for fresh adjudication to the extent of the ground No. 1 raised in the memo of appeal. 3. On the other hand, the Ld. AR for the assessee fairly conceded that there is an apparent mistake in the order of the ITAT occurred inadvertently for not adjudicating the ground of appeal raised by the revenue. 4. We have heard the rival contentions of both the parties and perused the materials available on record. Admittedly, the revenue has raised ground No. 1 in ITA No. 2531/Ahd/2016 for the AY 2012-13 which has not been adjudicated by the ITAT inadvertently. Therefore, a mistake apparent from the record has crept in the order of the ITAT which needs to be rectified within the meaning of provision of section 254(2) of the Act. Accordingly, we recall the order of the ITAT to the extent of adjudicating the ground No. 1 in ITA No. 2531/Ahd.2016. Hence, the Miscellaneous Application filed by the revenue is allowed. Accordingly, the Registry is directed to fix the hearing on 03/05/2023. As the date of hearing was pronounced in the open court, the requirement for issuing the separate notice is dispensed with. 5. In the result, the Miscellaneous Application filed by the revenue is allowed. Order pronounced in the Court on 11/04/2023 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 11/04/2023 Manish