The ITO, Ward-4(1)(1), Ahmedabad V. Siskaa Chemicals Limited, Ahmedabad

MA 13/AHD/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3357 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 30-06-2022
• Assessment Year: 2014-2015
• Appeal Filed On: 28-04-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263

Judgement Text

MA No.13/Ahd/2022 (Arising out of ITA No.697/Ahd/2019 A.Y. 2014-15 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. No.13/Ahd/2022 (Arising out of ITA No.697/Ahd/2019 Assessment Year: 2014-15 Income Tax Officer, vs. Siskaa Chemicals Limited, Ward – 4(1)(1), Ahmedabad. 601, Shivalik Abaise, Near Platinum Residency, Opp. Anandnagar Bus Stop, Anandnagar Road, Ahmedabad. [PAN – AAOCS 2423 E] (Appellant) (Respondent) Appellant by : Shri B.P. Makwana, Sr. DR Respondent by : None Date of hearing : 01.07.2022 Date of pronouncement : 03.08.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the Department/Revenue arising out of order dated 29.10.2021 passed by the Tribunal in ITA No.697/Ahd/2019 for the Assessment Year 2014-15. 2. The Ld. DR submitted that in paragraph no.1 of the Appellate Order it is mentioned that the appeal of the assessee was directed against the order of the Ld. CIT(A) vide order dated 06.03.2019 for A.Y. 2014-15 but the appeal of the assessee was actually filed against the order under Section 263 of the Income Tax Act, 1961 passed on 06.03.2019 by the then Pr. CIT-4, Ahmedabad. Therefore, the Ld. DR requested that the said error may be rectified. MA No.13/Ahd/2022 (Arising out of ITA No.697/Ahd/2019 A.Y. 2014-15 Page 2 of 2 3. We have heard the Ld. DR and perused all the relevant material available on record. There is mistake apparent on record. The order which is challenged by the assessee before the Tribunal was passed by the Pr. CIT-4, Ahmedabad and not by the CIT(A). Thus, the present Miscellaneous Application is allowed and paragraph no.1 is modified as under :- “1. This appeal has been filed by the Assessee is directed against the order of the Pr. CIT-4, Ahmedabad vide order dated 06/03/2019 for A.Y. 2014-15.” 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open Court on this 3 rd day of August, 2022. Sd/- Sd/- (ANNAPURNA GUPTA) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 3 rd day of August, 2022 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad