AI Insights
The case involves a Miscellaneous Application (MA No. 110/Ahd/2022) filed by the Revenue against an order of the Income Tax Appellate Tribunal dated 05.08.2022, which dismissed the Revenue's appeal due to the low tax effect involved. The original appeal had been disposed of on 18.01.2018 but was later recalled on 29.04.2022 for a fresh hearing. The Tribunal's decision to dismiss the appeal was based on the tax effect limit set by Circular No. 5 of 2019. The Revenue's contention that the dismissal was infructuous was rejected by the Tribunal, leading to the dismissal of the Miscellaneous Application.
Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 125624 (ITAT-AHMEDABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
19-01-2023
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Next Hearing Date
19-01-2023
Assessment Year
2010-2011
Appeal Filed On
12-12-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER M. A . N o . 11 0 / Ah d/2 0 2 2 ( I n I T( SS ) A N o. 3 8 3/ A h d/2 01 3 ) ( As s e s s me nt Y ea r: 2 0 10 - 11 ) A . C.I . T . C e n tr a l C ir cle 2 ( 1 ) ( 1) , A h me da ba d बनाम/ Vs . S h ri K an u b ha i M. Pa t el 6 0 2, Sh il p B u il di ng , N e a r M u ni c ip a l M ar k e t, C . G . R o ad , N a v r a n g pu r a , A h m e da b ad - 3 80 0 09 थायी लेखा सं./जीआइआर सं./P A N/ G I R N o . : A E H P P 4 9 2 6 P (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Ms. Leena Lal, Sr.DR यथ क ओर से / Respondent by : None स ु नवाई क तार ख / D a t e o f H e a r i ng 20/01/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 20/01/2023 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This Misc. Application is filed by the Revenue in respect of order dated 05.08.2022 passed by the Tribunal. 2. The Ld. DR submitted that since in the present case the Tribunal already disposed off the Revenue’s appeal vide order dated 18.01.2018, the present order dated 05.08.2022 dismissing the Revenue’s appeal on account of low tax effect becomes infructuous. MA No. 110/Ahd/2022 (ACIT vs. Shri Kanubhai M. Patel) A.Y. 2010-11 - 2 - 3. We have heard Ld. DR and perused all the relevant material available on record. The contention of the Ld. DR that order dated 18.01.2018 should have been taken into account and therefore, order dated 05.08.2022 does not survive, is incorrect as the original order dated 18.01.2018 was recalled by the Tribunal vide order dated 29.04.2022 thereby restoring the appeal for fresh hearing. Since the appeal is below the tax effect limit as per Circular No. 5 of 2019, the Tribunal has rightly dismissed the appeal. There is no need to interfere with the order of the Tribunal. The Misc. Application filed by the Revenue does not survive. 4. In result, Misc. Application filed by the Revenue is dismissed. This Order pronounced on 20/01/2023 Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/01/2023 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, Ahmedabad
