The DCIT, Circle-1(2), Baroda V. M/s. Niyati Construction Co., Baroda

MA 139/AHD/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7884 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 28-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N K GOYAL
• Assessee Lawyers: ABRAR A LAF AWALA
• Keywords: Audit objection; Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH BEFORE: SHR I AMARJIT SINGH , ACCOUNTANT MEMBER AND MS. MADHUMITA ROY , JUDICIAL MEMBER THE DY. CIT, CIRCLE - 1(2), VADODARA (APPELLANT) VS M/S. NIYATI CONSTRUCTION CO, E - 301 & E - 307, KALPVRUKSH COMPLEX, NEAR T.B. HOSPITAL, GOTRI ROAD, BARODA, PAN: AACFN0411E (RESPONDENT) REVENUE BY : S H RI N.K. GOYAL , SR. D . R. ASSESSEE BY: SHRI ABRAR A. LAF AWALA , A.R. DATE OF HEARING : 15 - 11 - 2 019 DATE OF PRONOUNCEMENT : 20 - 01 - 2 020 / ORDER P ER : AMARJIT SINGH, ACCOUNTANT MEMBER : - THIS MISCELLANEOUS APPLICATIO N IS ARISING OUT OF ITA NO. 3559/AHD/2016 ASSESSMENT YEAR 2010 - 11 VIDE ORDER DATED 13 - 08 - 2018 WHICH IS REPRODUCED AS UNDER: - 'ON THE FACTS AND IN THE CIRCUMSTANCES OF THE C ASE, AND IN LAW, HON'BLE ITAT ERRED IN DISMISSING THE APPEAL OF THE REVENUE IN VIEW OF THE CBDT INSTRUCTION NO.03/2018 IGNORING THE FACT THAT THE CASE IS COVERED BY EXCERPTION EXCEPTION AS PER CBDT INSTRUCTION NO. 03/2018 DATED 11.07.2018. M.A. NO. 139 /AHD/2019 (IN I T A NO . 3 5 59 / A HD/20 16 ) A SS ESSMENT YEAR 2010 - 11 M.A. NO. 139 /AHD/2019 ( I.T.A NO. 3559 /AHD/20 16 ) A.Y. 2010 - 11 PAGE NO DY. CIT VS. M/S. NIYATI CONSTRUCTION CO. 2 THE APPEAL TO HO N'BLE I.T.A.T. BY WAY OF MISC. APPLICATION IS BEING FILED ON ACCOUNT OF THE FACT THAT THE CASE IS COVERED BY EXCERPTION EXCEPTION AS PER CBDT INSTRUCTION NO.03/2018 DATED 11.07.2018. RELIEF CLAIMED IN M.A. IT IS THEREFORE PRAYED THAT THE HON'BLE I.T.A.T. 'C' BENCH, AHMEDABAD MAY RECALL ITS ORDER DATED 13.08.2018 IN I.T.A. NO. 3559/AHD/2016, IN THE CASE OF IN THE CASE OF M/S. NIYATI CONSTRUCTION CO., A.Y. 2010 - 1, WHEREIN THE HON'BLE I.T.A.T. 'D' BENCH, AHMEDABAD DISMISSED THE APPEAL OF THE DEPT ON ACCOUNT O F LOW TAX EFFECT INVOLVED AS PER CBDT INSTRUCTION NO.03/2018 DATED 11.07.2018. IT IS ALSO PRAYED THAT THE HON'BLE I.T.A.T. 'D' BENCH, AHMEDABAD MAY KINDLY DECIDE THE GROUNDS OF APPEAL RAISED BY THE DEPT ON MERITS OF THE CASE, CONSIDERING THE FACT THAT THE CASE IS COVERED BY EXCERPTION EXCEPTION AS PER CBDT INSTRUCTION NO.03/2018 DATED 11.07.2018. 2. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. ON PERUSAL OF THE MISCELLANEOUS APPLICATION AND COPIES OF THE DOCUMENTS FILED, IT IS NOTICED THAT ISSUE CONTESTED IN THE APPEAL WAS COVERED BY THE EXCEPTION CLAUSE AS PER CBDT INSTRUCTION NO. 3/2018 DATED 11 - 07 - 2018 BEING REVENUE AUDIT OBJECTION. THEREFORE, WE RECALL THE IMPUGNED ORDER DATED 13/08/2018 FOR ADJUDICATING THE APPEAL ON MERIT . THE REGISTRY IS DIRECTION TO FIX THIS CASE FOR HEARING ON 19 - 03 - 2020 AND ISSUE FRESH NOTICES OF HEARING TO BOTH THE PARTIES. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PR ONOUNCED IN THE OPEN C OURT ON 20 - 01 - 20 20 SD/ - SD/ - ( MADHUMITA ROY ) ( AMARJIT SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD : DATED 20 /01/2020 / COPY OF ORDER FORWARDED TO: - M.A. NO. 139 /AHD/2019 ( I.T.A NO. 3559 /AHD/20 16 ) A.Y. 2010 - 11 PAGE NO DY. CIT VS. M/S. NIYATI CONSTRUCTION CO. 3 1. ASSES SEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,