The ITO, Sabarkantha Ward-3, Sabarkantha V. The Kamran Vikas Co.-Op. Credit Society Ltd., Sabarkantha

MA 13/AHD/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3583 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-06-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 11-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S SHUKLA
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.13/AHD/2019 (IN ITA NO. 218/AHD/2017) (ASSESSMENT YEAR: 2010-11) ITO S. K. WARD-3 HIMATNAGAR VS. THE KAMRAN VIKAS CO. OPERATIVE SOCIETY LTD. AT & PO-ILOL, TALAV, TA- HIMATNAGAR, SABARKANTHA- 383001 [ PAN NO. AAAAT5890Q ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI S. S. SHUKLA, SR. DR RESPONDENT BY : SHRI SANJAY R. SHAH, AR DATE OF HEARING 19/03/2021 DATE OF PRONOUNCEMENT 09/06/2021 O R D E R PER MS. MADHUMITA ROY - JM: BY FILING OF THIS MISCELLANEOUS APPLICATION THE REV ENUE HAS SOUGHT FOR RECALLING OF THE ORDER DATED 27.07.2018 WHEREBY AND WHEREUNDER THE MATTER WAS DISMISSED DUE TO LOW TAX EFFECT IN TERMS OF CBDT CI RCULAR DATED 11.07.2018. THE CONTENTION MADE BY REVENUE BEFORE US IS THIS THAT T HERE IS AN ERROR APPARENT ON THE FACE OF THE RECORD SINCE IN TERMS OF THE SAID CIRCU LAR THE MATTER IS REQUIRED TO BE ADMITTED ON THE BASIS OF THE REVENUE AUDIT OBJECTIO N AS ALREADY PRAISED BY THE LD. AR AT THE TIME OF HEARING OF THE MATTER. 2. ON THE CONTRAST THE LD. AR RELIED UPON THE JUDGM ENT PASSED BY THE CO-ORDINATE BENCH WHEREIN AN IDENTICAL ISSUE FOLLOWING THE JUDG MENT PASSED BY THE HONBLE - 2 - MA N O.13/AHD/2019(IN ITA NO.218/A/17) ITO VS. THE KAMRAN VIKAS CO. OP. SOCIETY LTD. ASST.YEAR 2010-11 BOMBAY HIGH COURT THE MISCELLANEOUS APPLICATION HAS BEEN REJECTED WITH THE OBSERVATION THAT AUDIT OBJECTION CANNOT BE A GROUND FOR RECALLING OF THE ORDER. 3. WE HAVE HEARD THE PARTIES AND PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD. IT ALSO APPEARED THAT DURING THE HEARING OF THE MA TTER ON 25.07.2018 THOUGH THE POINT OF AUDIT OBJECTION WAS RAISED BY THE LD. DR W AS NOT PROVIDED TO US BY THE DEPARTMENT. APART FROM THAT WE HAVE CONSIDERED THE JUDGMENT PASSED BY THE HONBLE BOMBAY HIGH COURT WHICH HAS BEEN DULY TAKEN CARE OF BY THE CO-ORDINATE BENCH IN ITA NO. 218/AHD/2017 AS RELIED UPON BY THE LD. AR I N REGARD TO THE RECALLING OF ORDER IN A MISCELLANEOUS APPLICATION PREFERRED BY T HE REVENUE ON THE GROUND OF AUDIT OBJECTION IN VIEW OF THE CIRCULAR DATED 11.07.2018. WHILE DEALING WITH THE ISSUE THE CO-ORDINATE BENCH HAD ALREADY CONSIDERED THE JUDGME NT AND ORDER PASSED BY THE HIGHER FORUM BY THE BOMBAY HIGH COURT AND KEEPING I N VIEW THE SAME WE HOLD THAT THERE IS NO ERROR APPARENT ON THE FACE OF THE RECOR DS FOR WHICH THE ORDER NEEDS TO BE RECALLED AT ALL. HENCE, THE MISCELLANEOUS APPLICAT ION IF FOUND TO BE DEVOID OF ANY MERIT AND, THUS, DISMISSED. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE RE VENUE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 09/06/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 09/06/2021 TANMAY, SR.PS TRUE COPY - 3 - MA N O.13/AHD/2019(IN ITA NO.218/A/17) ITO VS. THE KAMRAN VIKAS CO. OP. SOCIETY LTD. ASST.YEAR 2010-11 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 04/06/2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07/06/2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 09/06/2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S /06/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09/06/2021 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