The ITO, Ward-3(1)(1), Baroda V. M/s. Shreeji Buildtech, Baroda

MA 152/AHD/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4805 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 10-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: S.S. SHUKLA
• Section: 271(1)(c)

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. 152/Ahd/2020 (in IT(SS)A No. 350/Ahd/2014) ( Assess ment Ye ar : 2010-11) Th e In co me T ax O ffi ce r W ar d- 3( 1) (1 ), Va do dar a / V s . M / s. S hre ej i Bu il d tec h Dar sh na m Gr ee ns , Ma he sh nag ar S oc ., W a gh odi a Da bh oi Ri ng Ro ad, V ad od ar a 39 00 19 / /P A N / G IR N o . : A B O FS 3 9 3 7 R ( Appellant) . . ( / Respondent) /Appellant by : Sh ri M uk un d Bak sh i, A. R. / Respondent by : Shri S. S. Shukla, Sr. D.R. ु नव D a t e o f H e a r i n g 04/02/2022 !"# /D a t e o f P r o n o u n c e m e n t 08/04/2022 ORDER PER MAHAVIR PRASAD, JM: This miscellaneous application has been filed by the Revenue under s.254(2) of the Act against the Tribunal order dated 30.06.2021 to recall the impugned order. MA No. 152/Ahd/2020 [ITO vs. M/s. Shreeji Buildtech] AY 2010-11 - 2 - 2. This Miscellaneous Application has been instituted by the AO wherein it is mentioned that: “Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT while holding that "In the absence of any indictment against the assessee under Explanation 5A or section 271AAA of the Act. We see no reason to look into the same", without considering the fact that the AO in the body of penalty order had clearly established as to how the provision of Explanation 5A below section 271(1)(c) of the Act is squarely applicable to the facts of the assessee's case for A.Y.2010-11, however, in para 4 of the penalty order, the AO had inadvertently mentioned Explanation 1 instead of Explanation 5A below Section 271(l)(c) of the Act, which was mere typographical error. 2. It is prayed that the Hon'ble I.T.A.T may kindly recall its order dated 28.11.2019 in ITA No.350/Ahd/2014 on the issue of deletion of penalty u/s.271(1)(c) of the Act in the assessee's case for the A.Y.2010-11.” 3. We have heard both the parties. At the outset, learned AR contended that Miscellaneous Application filed by the Department is time barred by 44 days. We have considered the argument of the learned AR. Same is not sustainable because this Miscellaneous Application was instituted on 11.08.2020 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. 4. Now, we come to the merits of the Miscellaneous Application. After going through the Miscellaneous Application, we are of the view that the contents of this application is amount to review of our own order, which is not permissible in law, however, we do not find any apparent error in our MA No. 152/Ahd/2020 [ITO vs. M/s. Shreeji Buildtech] AY 2010-11 - 3 - order dated 28.11.2019. Therefore, Miscellaneous Application is dismissed. 5. 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 08/04/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ व / Revenue 2 व द / Assessee ' ( )* ु + / Concerned CIT 4 ु + - / CIT (A) . /व0 1 2 2न)*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 08/04/2022