The ACIT Circle-4(1)(1), Ahmedabad V. Shri Dipen M Desai, Ahmedabad

MA 14/AHD/2022

AI Insights

The case involves a Miscellaneous Application (M.A. No.14/Ahd/2022) filed by the Assistant Commissioner of Income Tax against Dipen Mahendrabhai Desai concerning the Assessment Year 2013-14. The application was in response to a previous Tribunal order that dismissed the Revenue's appeal due to low tax effect. However, the Revenue contended that the appeal should be reconsidered under the exemption clause of the CBDT Circular No.3 of 2018, specifically Clause-10(c), which pertains to cases with revenue audit objections. The Tribunal agreed with the Revenue's position, noting the presence of a revenue audit objection, and thus recalled the earlier order for a fresh hearing.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 129863 (ITAT-AHMEDABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-12-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 01-12-2022
• Assessment Year: misc
• Appeal Filed On: 19-02-2029
• Laws Referred To: CBDT Circular No.3 of 2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

M.A. No.14/Ahd/2022 Assessment Year: 2013-14 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A. No.14/Ahd/2022 (In ITA No.1332/Ahd/2019) Assessment Year: 2013-14 Asstt. Commissioner of Income Tax, vs. Dipen Mahendrabhai Desai, Circle – 4(1)(1), Ahmedabad. 17, Parimal Society, Core House Lane, Ambawadi, Ahmedabad. [PAN – ACYPD 2742 A] (Appellant) (Respondent) Assessee by : Shri S.N. Divatia, AR Revenue by : Shri Rakesh Jha, Sr. DR Date of hearing : 02.12.2022 Date of pronouncement : 14.12.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the Department in respect of order dated 10.11.2021 passed by the Tribunal. 2. The Ld. DR submitted that the Tribunal vide order dated 10.11.2021 dismissed the appeal of the Revenue due to low tax effect, but the appeal calls under the exemption clause of objection as per Clause-10(c) of CBDT Circular No.3 of 2018 dated 11.07.2018. Therefore, the Ld. DR submitted that the appeal may be recalled for fresh hearing on merit. 3. The Ld. AR submitted that the appeal comes under the purview of exemption clause as given in Clause 10(c) of CBDT Circular. 4. We have heard both the parties and perused all the relevant material available on record. Since the appeal filed by the Revenue falls under Clause-10(c) of Circular M.A. No.14/Ahd/2022 Assessment Year: 2013-14 Page 2 of 2 No.3/2018 dated 11.07.2018 there is a revenue audit objection bearing AQ No.18 dated 19.04.2017 of Indian Audit & Accounts Department, Income Tax Revenue Audit, Ahmedabad. Therefore, the Revenues appeal comes under the exemption and the provisions of low tax effect as per the Circular will not be applicable in relation to exemption as per Clause 10(c) of the said Circular. Therefore, we are recalling the order dated 10.11.2021 passed by the Tribunal and direct the Registry to place the appeal being ITA No.1332/Ahd/2019 for fresh hearing on 25.01.2023. The Miscellaneous Application filed by the Revenue is allowed. 5. In the result, the Miscellaneous Application is allowed. Order pronounced in the open Court on this 14 th day of December, 2022. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 14 th day of December, 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