The DCIT, Circle-1(3), Vadodara V. Shri Kantilal M. Thakkar, Baroda

MA 130/AHD/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4108 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-05-2022
• Appeal Filed By: Department
• Order Result: PartlyAllowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 21-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect; Tax effect
• Section: 119

Judgement Text

, ‘C’ । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SHRI WASEEM AHMED, ACCOUNTANT MEMEBR MISCELLANEOUS APPLICATION No. 118 & 129/Ahd/2020 (In IT(SS) A No. 90/Ahd/2017) ( Assess ment Ye ar : 2010-11) DC IT Ce ntr al C ir cle -2 , V ado da ra / V s . An il K. T h ak ka r 10, R ok ad na th S oc i et y, Nea r Ha ri bh akt i Ext en si on , Ra ce C o urs e, Bar od a / /P A N / G IR N o . : A BC P T 6 7 5 8 P ( Appellant) . . ( / Respondent) & MISCELLANEOUS APPLICATION No. 119 & 130/Ahd/2020 (In IT(SS) A No. 93/Ahd/2017) ( Assess ment Ye ar : 2010-11) DC IT Ce ntr al C ir cle -2 , V ado da ra / V s . Ka nt ila l A. T ha k k ar 10, R ok ad na th S oc i et y, Nea r Ha ri bh akt i Ext en si on , Ra ce C o urs e, Bar od a / /P A N / G IR N o . : A BC P T 6 7 6 3 E ( Appellant) . . ( / Respondent) & MISCELLANEOUS APPLICATION No. 131/Ahd/2020 (In IT(SS) A No. 91/Ahd/2017) ( Assess ment Ye ar : 2010-11) DC IT Ce ntr al C ir cle -2 , V ado da ra / V s . Da ks ha be n A. T ha kk ar 10, R ok ad na th S oc i et y, Nea r Ha ri bh akt i MA No. 118, 119, 129 to 132/Ahd/2020 (Anil K. Thakkar & Ors.) - 2 - Ext en si on , Ra ce C o urs e, Bar od a / /P A N / G IR N o . : A A Q P T 3 4 4 4 B ( Appellant) . . ( / Respondent) & MISCELLANEOUS APPLICATION No. 132/Ahd/2020 (In IT(SS) A No. 92/Ahd/2017) ( Assess ment Ye ar : 2010-11) Th e In co me T ax O ffi ce r W ar d 1( 3) (2 ), Pe tl a d / V s . Raj es h K an til al T ha kk ar 10, R ok ad na th S oc i et y, Nea r Ha ri bh akt i Ext en si on , Ra ce C o urs e, Bar od a / /P A N / G IR N o . : A BC P T 6 7 6 3 E ( Appellant) . . ( / Respondent) /Appellant by : Sh ri V. K . Si ng h, S r. D. R. / Respondent by : Smt. Urvashi Shodhan, A.R. D a t e o f H e a r i n g 08/04/2022 !"# /D a t e o f P r o n o u n c e m e n t 31/05/2022 ORDER PER MAHAVIR PRASAD, JM: The captioned Miscellaneous Applications have been filed at the instance of Revenue. However, out of these six miscellaneous applications two application have been filed in duplicate vide M/A. No. 118/Ahd/2020 & M.A. No. 129/Ahd/2020 arising out of IT(SS)A No. 90/Ahd/2017 and M.A. No. 119/Ahd/2020 & M.A. No. 130/Ahd/2020 arising out of IT(SS)A No. 93/Ahd/2017. Since, these two Miscellaneous Applications are MA No. 118, 119, 129 to 132/Ahd/2020 (Anil K. Thakkar & Ors.) - 3 - duplicate, therefore, we dismiss M.A. Nos. 118 & 119/Ahd/2020. Now, M.A. Nos. 129 to 132/Ahd/2020 will survive. 2. Revenue has stated that these Income Tax Appeals were dismissed on account of low tax effect. But, same are covered by exception in para 10 of Amendment dated 20.08.2018 to CBDT Instruction No.03/2018 dated 11.07.2018 which contemplates as under: "10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect: (a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where addition relates to undisclosed foreign income/undisclosed. foreign assets (including financial assets)/ undisclosed foreign bank account. (e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ ED/ DRI/ SFIO/ Directorate General of GST Intelligence (DGGI). (f) Cases where prosecution has been filed by the Department and is pending in the Court." 3. Revenue states that cases are pending before the Chief Judicial Magistrate under s. 276(c)(2) of the Act and requested that since agricultural case pertains to above said Income Tax Appeals are pending in Criminal Court, therefore, same should be restored to these original numbers. On the other hand, learned counsel on behalf of the assessee requested these appeals are time barred by 35 days. 4. We have heard both the parties. Same is not sustainable because these Miscellaneous Applications were filed on MA. Nos. 129 & 130/Ahd/2017 on 01.06.2020, M.A. No. 131/Ahd/2020 on 09.06.2020 & MA No. 118, 119, 129 to 132/Ahd/2020 (Anil K. Thakkar & Ors.) - 4 - M.A. No. 132/Ahd/2020 on 05.05.2020 during the pandemic time and delay can be condoned in view of the Hon’ble Supreme Court vide its order in Suo Moto Writ Petition (Civil) No(s).3/2020 dated 23.03.2020 which ultimately was extended upto 28 th February, 2022 in Miscellaneous Application No.21 of 2022 dated 10 th January, 2022. 5. In view of the above, since criminal cases are pending, we restore these four Miscellaneous Applications to these original numbers and two Miscellaneous Applications i.e. M.A. Nos. 118 & 119/Ahd/2020 are dismissed as same are duplicate. 6. In the result, the miscellaneous applications filed by the Revenue i.e. M.A. Nos. 129,130,131 & 132/Ahd/2020 are partly allowed and M.A. Nos. 118 & 119/Ahd/2020 are dismissed as same are duplicate. Sd/- Sd/- (WASEEM AHMED) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 31/05/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ / Revenue 2 द / Assessee ' ( )* + / Concerned CIT 4 + - / CIT (A) . / 0 1 2 2 )*3 )* #3 45द ( द / DR, ITAT, Ahmedabad 6 1 78 9 / Guard file. By order/ द श 3 उ / 4 )* #3 45द ( द । This Order pronounced in Open Court on 31/05/2022