The DCIT, Circle-1(1)(1), Baroda V. Shri Anirudh P. Shethi, Baroda

MA 146/AHD/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5056 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 12-12-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Keywords: Tax effect; Tax effect
• Section: 254(2); 22

Judgement Text

, ‘B’ । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR MISCELLANEOUS APPLICATION No. 146/Ahd/2021 (in I.T.A. No. 345/Ahd/2015) ( Assess ment Ye ar : 2011-12) Th e DC IT Cir cl e 1( 1)( 1) , Va do dar a / V s . Sh ri A nir u dh P . S eth i B- 22 8, An an d Ba ug So cie t y, Ma ka rp ura , Bar od a / /P A N / G IR N o . : A N BP S 5 7 4 3 A ( Appellant) . . ( / Respondent) /Appellant by : Shri Dinesh Singh, Sr. D.R. / Respondent by : None D a t e o f H e a r i n g 18/02/2022 !"# /D a t e o f P r o n o u n c e m e n t 08/03/2022 ORDER PER MAHAVIR PRASAD, JM: The captioned Miscellaneous Application has been filed at the instance of Revenue seeking rectification of order dated 03.09.2019 passed by the Tribunal under s. 254(2) of the Act. M . A . N o . 1 4 6 / A h d / 2 0 2 1 [ D C I T v s . S h r i A n i r u d h P . S e t h i ] A . Y . 2 0 1 1 - 1 2 - 2 - 2. At the time of hearing, it is noticed that two miscellaneous applications have been filed by the Revenue in ITA No.345/Ahd/2015. ITAT has dismissed this appeal on 03.09.2019 by observing as under: “4. The Learned DR for the Revenue fairly admitted the applicability of the CBDT Circular No. 17 of 2019. Accordingly, appeal of the Revenue is dismissed as not maintainable. However, it will be open to the Revenue to seek restoration of its appeal on showing inapplicability of the aforesaid CBDT Circular in any manner. 5. In the result, the appeal of the Revenue is dismissed.” 2.1 Thereafter, an M.A. No.106/Ahd/2020 for A.Y. 2011-12 was filed by the Revenue, which has been dismissed on 18.06.2021 by the ITAT with following observations: “2. When the matter was called for hearing, the learned DR for the Revenue fairly submitted that the ground for miscellaneous application preferred against the order of the ITAT does not survive for the reason that the tax effect as per the working made in this regard comes below Rs.50 Lakhs and therefore CBDT Circular No.17 of 2019 dated 08/08/2019 has been rightly applied by the Tribunal for dismissal of appeal on the ground of low tax effect. 3. In view of the assertions made in preceding para, the miscellaneous application of the Revenue is dismissed.” M . A . N o . 1 4 6 / A h d / 2 0 2 1 [ D C I T v s . S h r i A n i r u d h P . S e t h i ] A . Y . 2 0 1 1 - 1 2 - 3 - 2.2 Since, ITAT has already decided miscellaneous application as per law, no second miscellaneous application on same issue can be filed by the concerned party. 3. Therefore, in view of the above, miscellaneous application (M.A. No.146/Ahd/2021) filed by the Revenue is dismissed. 4. In the result, the miscellaneous application filed by the Revenue is dismissed. Sd/- Sd/- (ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 08/03/2022 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 08/03/2022