The Dy. CIT, Circle-1(2), Vadodara V. M/s. Web Gazer Software Company, Vadodara

MA 157/AHD/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0811 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-05-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 13-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

MA NO.157/AHD/2019 (IN ITA NO.1559/AHD/2017) ASSESSMENT YEAR: 2009-10 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD A BENCH, AHMEDABAD [CORAM: PRAMOD KUMAR, VICE PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER] M.A. NO.157/AHD/2019 (IN ITA NO.1559/AHD/2017) ASSESSMENT YEAR: 2009-10 DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(2), VADODARA. .. APPLICANT VS. WEB GAZER SOFTWARE COMPANY, .......... RESPONDENT 303/304, ARUNDEEP COMPLEX, RACE COURSE CIRCLE (SOUTH), BARODA. [PAN: AAAFW 2667 B] APPEARANCES BY S.K. DEV FOR THE APPLICANT JIMY PATEL FOR THE RESPONDENT DATE OF CONCLUDING THE HEARING : 17.05.2019 DATE OF PRONOUNCEMENT : 28.05.2019 O R D E R PER PRAMOD KUMAR, VICE PRESIDENT: BY WAY OF THIS RECTIFICATION PETITION, THE APPLICAN T ASSESSING OFFICER INVITES OUR ATTENTION TO THE FACT THAT WHILE THE DEPARTMENTAL A PPEAL WAS DISMISSED VIDE ORDER DATED 27.07.2018 ON ACCOUNT OF LOW TAX EFFECT, THIS IS A CASE COVERED BY EXCEPTIONAL CLAUSE SET OUT IN CBDT CIRCULAR DATED 11.07.2018 IN ASMUCH AS IT IS A CASE IN WHICH THE AUDIT OBJECTION HAS BEEN ACCEPTED BY THE DEPART MENT. 2. LEARNED DEPARTMENTAL REPRESENTATIVE INVITES OUR ATTENTION TO THE LIBERTY GRANTED VIDE PARA NO.3 TO THE ASSESSING OFFICER TO POINT OUT THE CASES WHICH ARE WRONGLY INCLUDED IN THE APPEALS SO SUMMARILY DISMIS SED, EITHER OWING TO WRONG COMPUTATION OF TAX EFFECT OR OWING TO SUCH CASES BE ING COVERED BY THE PERMISSIBLE MA NO.157/AHD/2019 (IN ITA NO.1559/AHD/2017) ASSESSMENT YEAR: 2009-10 PAGE 2 OF 2 EXCEPTIONS. IT IS IN THIS BACKDROP THAT WE ARE UR GED TO RECALL THE IMPUGNED ORDER DATED 27.07.2018 AND DIRECT THE REGISTRY TO FIX THE MATTER FOR HEARING ON MERITS. 3. LEARNED COUNSEL FOR THE ASSESSEE DOES NOT OPPOSE THE SUBMISSIONS SO MADE IN THE APPLICATION AND BY THE LEARNED DEPARTMENTAL REPRESENTATIVE. 4. IN VIEW OF THE ABOVE DISCUSSION AND BEARING IN M IND ENTIRETY OF THE CASE, WE DEEM IT FIT AND PROPER TO RECALL THE ORDER DATED 27 .07.2018 AND DIRECT THE REGISTRY TO FIX THE MATTER FOR HEARING ON 19.06.2019. ORDERED ACCORDINGLY. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 28 TH DAY OF MAY, 2019. SD/- SD/- MS. MADHUMITA ROY PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) AHMEDABAD, DATED THE 28 TH DAY OF MAY, 2019 PBN/* 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