The DCIT, Circle-2(2), Surat V. Shri Pankaj P. Shah, Surat

MA 149/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5311 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: misc
• Appeal Filed On: 16-08-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G C DAXINI
• Keywords: Tax effect

Judgement Text

MA NO.149/AHD/2016 ( IN IT (SS) A NO. 204/AHD/2013 ) BLOCK PERIOD: F.Y. 1990 - 91 TO 1999 - 2000 & 2000 - 01 UPTO 17.08.2000 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND S S GODARA JM ] M.A. NO. 149 /AHD/ 2016 ( IN IT (SS) A NO. 204 /AHD/ 2013 ) BLOCK PERIOD : F.Y. 1990 - 91 TO 1999 - 2000 & 2000 - 01 UPTO 17.08.2000 ASSTT. COMMISSIONER OF I NCOME TAX, VS. SHRI PANKAJ P. SHAH, CIRCLE - 5, SURAT. 46/47, RIVER PALACE, NANPURA, SURAT 395 00 1. [PAN A KIPS 8900 K ] (APPELLANT) (RESPONDENT) A PPELLANT BY : SHRI G. C. DAXINI , SR. D.R. RE SPONDENT BY : SHRI J IMI P ATEL , A.R. DATE OF HEARING : 1 7 .0 3 .201 7 DATE OF PRONOUNCEMENT : 20 .0 3 .2017 O R D E R PER S.S. GODARA, JUDICIAL MEMBER : 1. BY WAY OF THIS MISCELLANEOUS APPLICATION, THE REVENUE POINTS OUT THAT WHILE TH IS T RIBUNAL S ORDE R DATED 15.12.2015 HAS DISMISSED THE APPEAL ON THE GROUND THAT TAX EFFECT INVOLVED IS LESS THAN THRESHOLD LIMIT OF RS.10 LAKHS, THE ACTUAL TAX EFFECT IN THE PRESENT APPEAL IS MORE THAN RS.10 LAKHS. IT IS SUBMITTED BY THE REVENUE THAT ON PERUSAL OF THE CAS E RECORDS, IT IS NOTICED TH A T THE TAX EFFECT INVOLVED IN THIS CASE IS RS.16,12,494/ - , WHICH IS MORE THAN TH E PRESCRIBED LIMIT OF RS.10 LAKHS PRESCRIBED BY THE BOARD FOR FILING APPEAL . THE REVENUE SUBMITS THAT A MISTAKE APPARENT FROM RECORD H A S CREPT IN TH E AFORESAID ORDER IN DISMISSING THE MAIN APPEAL . LEARNED AUTHORISED REPRESENTATIVE APPEARING AT ASSESSEE S BEHEST DOES NOT DISPUTE THE ABOVE COMPUTATION OF TAX EFFECT. MA NO.149/AHD/2016 ( IN IT (SS) A NO. 204/AHD/2013 ) BLOCK PERIOD: F.Y. 1990 - 91 TO 1999 - 2000 & 2000 - 01 UPTO 17.08.2000 PAGE 2 OF 2 2 . IN VIEW OF THE ABOVE DISCUSSION AND BEARING IN MIND THE FACT THAT THE TAX EFFEC T INVOLVED IN THE PRESENT APPEAL IS INDEED MORE THAN RS.10 LAKHS, WE HEREBY RECALL OUR ORDER DATED 15.12.2015 AND DIRECT THE REGISTRY TO FIX THE MATTER AFRESH FOR HEARING ON MERITS . 3 . IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON 20 TH DAY OF MARCH , 201 7 . SD/ - SD/ - PRAMOD KUMAR S S GODARA ( ACCOUNTANT MEMBER ) ( JUDICIAL MEMBER ) AHMEDABAD, THE 20 TH DAY OF MARCH , 2017 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD