The Income Tax Officer, Ward-1 (1) (3), Rajkot V. M/s. Tirupati Agencies, Rajkot

MA 13/RJT/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2636 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-09-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 20-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection; 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 T.R. SENTHIL KUMAR, JUDICIAL MEMBER Misc.Application No.13 to 16/RJT/2020 IN ITA No.362 to 365/RJT/2018 Assessment Year : 2008-09 TO 2011-12 ITO, Ward-1(1)(3) Rajkot. Vs M/s.Tirupati Agencies Prasang Commercial Complex Nr.Chitralekha Apartment 150 feet Ring Road, Rajkot. (Applicant) (Responent) Assessee by : Shri Mehul Ranpura, 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 These four Misc.Applications have been filed by the Department seeking recall of order qua present above appeals passed by the Tribunal dismissing Revenue’s appeals dated 20.8.2019 in a bunch of appeals consisting of 264 appeals during the special drive to identify and dispose of appeals where tax effect is below Rs.50 lakhs pursuant to the CBDT Circular No.17 of 2019 dated 8.8.2019. 2. The ld.DR at the outset submitted that the Tribunal has wrongly dismissed the appeals of the Department on account of low MA No.13 to 16/Rjt/2020 2 tax. The ld.DR submitted the Tribunal failed to consider the exclusionary clause of audit objection provided in Circular NO.3/2018 clause-10(c). It reads as under: “[10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (a) ............. (b) ................. (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) (e) (f) 3. A copy of audit objection made in this case was made available to us. The ld.counsel for the assessee did not object to the same if the appeals are recalled for hearing on merits. 4. Considering the submissions of the learned DR that the present appeal falls within the exceptions provided in Para 8(c) of above Board's Instruction on account of Revenue Audit Objection being accepted by the Department, and the ld.counsel for the assessee not contesting the submissions of the DR, we recall impugned order qua above four appeals dated 20.8.2019 passed in combined order in ITA No. 554/RJT/2012 and 264 others and restore the above appeals for hearing on merits in normal course. 5. In the result, all MAs of the Revenue are allowed. 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