The ACIT, Circle 2(2), Baroda V. Shri Navin K. Soni, Baroda

MA 120/AHD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1027 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 24-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P BHATHEJA

Judgement Text

, , , , IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BENCH, AHMEDABAD .., ! ! ! ! ' #$, BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER MA NO.120/AHD/2013 ( IN !./ IN I.T.A. NO.2236/AHD/2012) ( ' (' ' (' ' (' ' (' / / / / ASSESSMENT YEAR : 2005-06) ACIT CIRCLE-2(2) AAYAKAR BHAVAN, RACE COURSE CIRCLE, BARODA / VS. SHRI NAVIN K.SONI PROP.NAVIN JEWELLERS SB-21, WINDSOR PLAZA RC DUTT ROAD ALKAPURI BARODA ) !./*+ !./ PAN/GIR NO. : AFMPS 4644 H ( ), / // / APPLICANT ) .. ( -.), / RESPONDENT ) ), / / APPLICANT BY : SHRI O.P. BHATHEJA, SR.D.R. -.), 0 / / RESPONDENT BY : - NONE - ' 1 0 $2 / / / / DATE OF HEARING : 15/11/2013 34( 0 $2 / DATE OF PRONOUNCEMENT : 22/11/2013 5 / O R D E R PER SHRI KUL BHARAT, JUDICIAL MEMBER : BY THIS MISCELLANEOUS APPLICATION FILED ON 24/ 06/2013, THE REVENUE HAS REQUESTED FOR RECALLING THE ORDER DATED 07/12/2012 PASSED BY THE ITAT BENCH C AHMEDABAD IN ITA NO.2236/AH D/2012 FOR AY 2005-06. MA NO.120/AHD/2013 (IN ITA NO.2236 /AHD/2012) ACIT VS. SHRI NAVIN K.SONI ASST.YEAR 2005-06 - 2 - 2. THE LD.SR.DR SUBMITTED THAT AS PER INSTRUCTION N O.3/2011 DATED 9 TH FEBRUARY-2011 ISSUED BY THE CBDT, THE CASE OF THE R EVENUE FALLS UNDER EXCEPTION. 3. NONE APPEARED ON BEHALF OF THE ASSESSEE, HOWEVER , AN APPLICATION FOR ADJOURNMENT IS PLACED ON RECORD. AS PER THE RE VENUE, THE APPEAL IS MAINTAINABLE ON ACCOUNT OF THE FACT THAT IT FALLS U NDER EXCEPTION MENTIONED IN CLAUSE(C) OF PARAGRAPH NO.8 OF THE CBD T INSTRUCTION NO.3 OF 2011 DATED 09/02/2011. FROM THE LETTER DATED 10/06/2013 OF THE REVENUE, IT APPEARS THAT THIS FACT WAS NOT BROUGHT TO THE NOTICE OF THE TRIBUNAL THAT THE CASE OF THE REVENUE FALLS UNDER E XCEPTION MENTIONED IN CLAUSE(C) OF PARA-8 OF THE CBDT INSTRUCTION DATED 0 9/02/2011. THE REVENUE HAS ALSO NOT TAKEN ANY GROUND IN THE GROUND S OF APPEAL AS FILED ALONG WITH FORM NO.36. THEREFORE, IN OUR CONSIDERE D VIEW, THE REVENUE OUGHT TO HAVE BROUGHT THIS FACT AT THE TIME OF THE HEARING OF THE APPEAL AND NOW BRINGING TO THE NOTICE OF THE TRIBUNAL WOUL D BE BEYOND THE SCOPE OF THE PROVISIONS OF SECTION 254(2) OF THE I. T.ACT. HENCE, THE APPLICATION OF THE REVENUE IS REJECTED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN COURT ON THE DATE MENTIONED HER EINABOVE AT CAPTION PAGE SD/- SD/- ( .. ) (' #$) ( N.S. SAINI ) ( KUL BHARAT ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 22/11/2013 72.., .../ T.C. NAIR, SR. PS MA NO.120/AHD/2013 (IN ITA NO.2236 /AHD/2012) ACIT VS. SHRI NAVIN K.SONI ASST.YEAR 2005-06 - 3 - 5 0 -$8 98($ 5 0 -$8 98($ 5 0 -$8 98($ 5 0 -$8 98($/ COPY OF THE ORDER FORWARDED TO : 1. ), / THE APPELLANT 2. -.), / THE RESPONDENT. 3. !! $ ': / CONCERNED CIT 4. ':() / THE CIT(A)-V, BARODA 5. 8 #; -$ , , / DR, ITAT, AHMEDABAD 6. ;<' =1 / GUARD FILE. 5' 5' 5' 5' / BY ORDER, .8$ -$ //TRUE COPY// > >> >/ // / !* !* !* !* ( DY./ASSTT.REGISTRAR) , , , , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 15.11.13 (DICTATION-PAD 3-PA GES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 15.11.13 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH FAIR ORDER PLACED BEFORE OTHER MEMBER 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.22.11.13 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 22.11.13 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER