The Income Tax Officer, Ward-1, , Bhuj-Kutch V. M/s. Capital Associates, Bhuj-Kutch

MA 12/RJT/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2637 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-09-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 12-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PATEL
• Keywords: Tax effect; Tax effect
• Section: 264

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट 瀈यायपीठ 瀈यायपीठ瀈यायपीठ 瀈यायपीठ, , , , राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Misc.Application No.12/RJT/2020 IN ITA No.224/RJT/2018 Assessment Year : 2014-15 ITO, Ward-1 Bhuj. Vs M/s.Capital Associates B-1, Ground Floor Pranbavraj Apartment Bhanushali Nagar Bhuj-Kutch. PAN : AAHFC 9126 A (Applicant) (Responent) Assessee by : Ms.Devina, Patel, ld.AR Revenue by : Shri B.D. Gupta, Sr.DR स ु नवाई क तार ख/D a t e o f H e a r i n g : 1 6 / 0 9 / 2 0 2 2 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 2 8 / 0 9 / 2 0 2 2 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER This Misc.Application has been filed by the Department seeking recall of order dated 20.8.2019 qua present appeal passed by the Tribunal dismissing the Revenue’s appeal in a bunch of appeals consisting of 264 appeals during the special drive to identify and dispose of appeals where tax effect was below Rs.50 lakhs pursuant to the CBDT Circular No.17 of 2019 dated 8.8.2019. MA No.13 to 16/Rjt/2020 2 2. The ld.DR at the outset fairly admitted that the present application is wrongly filed under the impression that the tax effect in the appeal is above Rs.50 lakhs. Therefore, he sought to withdraw the same. In view of this submission of the ld.DR, MA of the Revenue stands dismissed as withdrawn. 3. In the result, MA of the Revenue is dismissed as withdrawan Order pronounced in the Court on 28 th September, 2022 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 28/09/2022