Jt. CIT(OSD), Kheda Circle, Nadiad V. Shri Prahladray M. Shah, Kheda

MA 118/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0787 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1998-1999
• Appeal Filed On: 22-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: G C PIPARA
• Keywords: Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD B BENCH (BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER) M.A. NOS: 118 TO 129/AHD/2019 (IN ITA NOS. 1997 TO 2008/AHD/2015) (ASSESSMENT YEARS: 1998-99 TO 2003-04) THE JT. COMMISSIONER OF INCOME-TAX, KHEDA RANGE, NADIAD V/S SHRI PRAHLADRAY M SHAH, 23, SHYAMKUNJ SOCIETY, B/H. VAISHALI CINEMA, NADIAD, DIST-KHEDA-387002 (APPELLANT) (RESPONDENT) PAN: AGTPS8575P APPELLANT BY : SHRI DILEEP KUMAR, SR. D. R. RESPONDENT BY : SHRI G.C. PIPARA, A.R. ( )/ ORDER DATE OF HEARING : 06 -12-201 9 DATE OF PRONOUNCEMENT : 13 -12-2019 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED ON BEHALF OF THE REVENUE RECALLING THE ORDER DATED 05.09.2018 WHEREIN ITAT DISMISSED THE AB OVE SAID APPEALS OF THE REVENUE ON ACCOUNT OF LOW TAX EFFECT IN VIEW OF THE CBDT CI RCULAR NO. 03/2018 DATED 11.07.2018 WHEREIN IT WAS DECIDED BY THE BOARD THAT NO DEPARTMENTAL APPEAL SHOULD BE FILED BEFORE THE TRIBUNAL IF THE TAX EFFECT BY VIRT UE OF THE COMMISSIONER OF INCOME- M.A. NOS 118 TO 129AHD/2019 . A.YS. 1998-9 9 TO 2003-04 2 TAX(APPEALS)S ORDER IS BELOW RS. 20 LACS. THE BOAR D HAS PROVIDED EXCEPTIONS AT CLAUSE 10(F) OF BOARDS CIRCULAR AS AMENDED SUBSEQUENTLY ON 20.08.2018 [I.E. CASES WHERE PROSECUTION HAS BEEN FILED BY THE DEPARTMENT AND IS PENDING IN THE COURT] AS PROSECUTION COMPLAINTS FILED U/S 276CC AND 276D OF T HE ACT IN ASSESSEES CASE. 2. LD. D.R. INFORMED THAT IN ABOVE SAID CASES, PROSEC UTION COMPLAINTS HAVE BEEN FILED BY THE DEPARTMENT. THEREFORE, ABOVE SAID ORDER OF DISMIS SAL OF APPEAL SHOULD BE WITHDRAWN. 3. THE LD. A.R. FOR ASSESSEE COULD NOT REBUT THE PE TITION OF REVENUE FOR RESTORATION OF REVENUE APPEALS 4. WE HAVE HEARD BOTH THE PARTIES AND WE AGREE WITH THE CONTENTION OF THE LD. D.R. AND WE ALLOW MISCELLANEOUS APPLICATIONS AND RECALL ORDE R DATED 05.09.2018 PERTAINING TO ITA NOS. 1997 TO 2000/AHD/2015, ITA NOS 2001 TO 2004/AHD/ 2015 AND ITA NOS. 2005 TO 2008/AHD/2015. 5. IN THE RESULT, MISC. APPLICATIONS FILED BY THE R EVENUE ARE ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 13 - 12- 2019 SD/- SD/- (PRADIP KUMAR KEDIA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 13 /12/2019 COPY OF THE ORDER FORWARDED TO: - 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHME DABAD