The ITO, Ward-3(1)(4), Baroda V. Rohit S. Luhana, Godhra

MA 170/AHD/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1523 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-10-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 05-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

MA Nos. 166 to 170/Ahd/2020 A.Ys. 2010-11 to 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND WASEEM AHMED, ACCOUNTANT MEMBER M.A. No. 166/AHD/202020 (In ITA No. 570/AHD/2018) Assessment Year: 2011-12 Income Tax Officer vs. KavitabenLuhana, Ward – 3 (1)(4), Opp: Swaminarayan Complex, Vadodara Bamroli Road, Godhara – 389001. PAN: AATPL5996P (Applicant/Appellant) (Respondent) AND M.A. Nos. 167 to 170/AHD/202020 (In ITA Nos. 571 to 574/AHD/2018) Assessment Years: 2010-11 to 2013-14 Income Tax Officer vs. Rohit S Luhana, Ward – 3 (1)(4), Opp: Swaminarayan Complex, Vadodara Bamroli Road, Godhara – 389001. PAN: AAZPL7925L (Applicant/Appellant) (Respondent) Applicant by : Shri Anand Kumar, Ld. Sr. DR Respondent by : Shri Ketan Shah, Advocate Date of hearing : 07.10.2022 Date of pronouncement : 07.10.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These Five Miscellaneous Applications are filed by the Revenue in respect of order dated 16.01.2020 passed by the Tribunal. 2. The Ld. AR submitted that the Tribunal has passed common order in Group of cases along with the assessees’ mentioned hereinabove on 16.01.2020. The Ld. AR further submitted that in other group cases as well, the department has filed Misc. Applications which were dismissed vide order dated 17.08.2021. Hence, the present MA Nos. 166 to 170/Ahd/2020 A.Ys. 2010-11 to 2013-14 Misc. Applications filed by the Revenue should be dismissed as the facts for filing the Misc. Applications are similar to that of group cases. 3. The Ld. DR submitted that though in the group of cases related to the assessee including the same facts, the misc. applications were dismissed, yet the matter may be accordingly decided by taking into account the misc. application filed by the department. 4. We have heard both the parties and perused all the relevant material available on record. The Tribunal in other group entities vide order dated 17.08.2021 has dismissed the revenue’s Misc. Application. Since, in the group cases were the common order dated 16.01.2020 was already decided by the Tribunal in respect of other group cases when the department filed Misc. Application, the present Misc. Application filed by the Revenue have to be dismissed as the issue is identical. No distinguishing facts were pointed out by the Ld. DR. Hence, the present five Miscellaneous Applications filed by the Revenue are dismissed. 5. In result, all the five Miscellaneous Applications filed by the Revenue are dismissed. Order pronounced in the open Court on this 7 th day of October, 2022. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 07 th day of October, 2022 /* 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 Bench, Ahmedabad