Vadodara Enviro Channel Ltd.,(formerly known as Effluent Channel Project Ltd.), Vadodara V. Asstt. Commissioner of Income Tax, Circle 1(1)(2), Vadodara

MA 116/AHD/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3854 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 06-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH

Judgement Text

, ‘B’ । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR MISCELLANEOUS APPLICATION No. 115 & 116/Ahd/2021 (in ITA Nos. 2387/Ahd/2015 & 2094/Ahd/2017) ( Assess ment Ye ar : 2011-12) Va do da ra E nv ir o Ch an ne l Lt d. (F or me rly kn ow n as Eff lu en t Ch a nn el Pro je ct Lt d.) 4 t h F lo or , Co mme r c e Ce ntr e, S a ya ji gu nj , Va do dar a / V s . As stt . Co mmi s si on er of In co me T ax Ce ntr al C ir cle 1 (1 )( 2), Va do dar a / /P A N / G IR N o . : A A A C E 8 4 8 6 B ( Appellant) . . ( / Respondent) /Appellant by : Shri Rushin Patel, Advocate / Respondent by : Shri V. K. Singh, Sr. D.R. D a t e o f H e a r i n g 03/06/2022 !"# /D a t e o f P r o n o u n c e m e n t 21/06/2022 ORDER PER MAHAVIR PRASAD, JM: Both miscellaneous applications have been filed by the assessee against the Tribunal order dated 22.01.2021 for restoration of appeals. 2. Assessee moved an application under Vivad Se Vishwas Act, 2020. Same has been rejected by the Department, so, in view of the ITAT order dated 22.01.2021 wherein it is mentioned that because of some reasons if MA Nos. 115 & 116/Ahd/2021 [Vadodara Enviro Channel Ltd.] AY 2010-11 - 2 - application is not accepted, then either party can request ITAT for recalling the said order. In corporate VSV order, relevant para regarding recalling the order is as under: “In view of liberty granted to the appellant as per para 4 of the order passed by Hon’ble Bench dated 22.01.2021. The applicant most humbly requests the Hon’ble Bench that the aforesaid appeal may kindly be restored and the same may kindly be decided on merits of the case by fixing appropriate date of hearing.” 3. In the result, Miscellaneous Application filed on behalf of the assessee is allowed. The Registry is directed to refix the appeal on 30.06.2022 under estimation to both the parties. 4. In the result, both the miscellaneous applications filed by the assessee are allowed. Sd/- Sd/- ( ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 21/06/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ / Revenue 2 द / Assessee ' ( )* + / Concerned CIT 4 + - / CIT (A) . / 0 1 2 2 )*3 )* #3 45द ( द / DR, ITAT, Ahmedabad 6 1 78 9 / Guard file. By order/ द श 3 उ / 4 )* #3 45द ( द । This Order pronounced in Open Court on 21/06/2022