The ACIT, Bhopal V. Shri Anish Gupta, Bhopal

MA 18/IND/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3779 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 09-07-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 23-04-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P SETHIA
• Assessee Lawyers: APARNA KARAN
• Keywords: Tax effect

Judgement Text

PAGE 1 OF 2 - M.A.NO.18/IND/10 SHRI ANEESH GUPTA, BHOPAL IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH : INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI V.K. GUPTA, ACCOUNTANT MEMBER PAN NO. : - M.A.NO.18/IND/2010 (ARISING OUT OF I.T.A.NO.79/IND/08) A.Y.2004-05 ACIT, 1(1), BHOPAL VS SHRI ANEESH GUPTA, C1, BDA COLONY, SHIVAJI NAGAR, BHOPAL. APPLICANT RESPONDENT APPLICANT BY : SHRI O.P.SETHIA, C.A. RESPONDENT BY : SMT. APARNA KARAN, SR. DR DATE OF HEARING : 09.07.2010 O R D E R PER V.K. GUPTA, A.M. THROUGH THIS MISC. APPLICATION, THE REVENUE IS SEEK ING RECALL OF THE ORDER OF THE TRIBUNAL IN I.T.A.NO. 79/IND/2008 DATED 13.10.2008, WHEREIN THE TRIBUNAL DISMISSED THE APPEAL OF THE RE VENUE ON ACCOUNT OF SMALL TAX EFFECT I.E. QUANTUM OF TAX BEING LESS THA N RS. 2 LAKHS. NOW THE REVENUE HAS SUBMITTED THAT, IN FACT, THE TAX INVOLV ED IS RS. 2,15,638/-. THIS FACT IS ALSO ACCEPTED BY THE LD.COUNSEL FOR T HE ASSESSEE. HOWEVER, THE LD. COUNSEL SUBMITTED THAT THIS APPEAL WAS COVE RED ON MERITS BY THE PAGE 2 OF 2 - M.A.NO.18/IND/10 SHRI ANEESH GUPTA, BHOPAL ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR SU BSEQUENT YEAR. AT THIS STAGE, THE LD. SR. DR SUBMITTED THAT, IN THIS APPEA L, TWO ISSUES WERE INVOLVED AND ONLY ONE OF SUCH ISSUES WAS ALSO INVOL VED IN THE NEXT YEAR. HENCE, PROPER COURSE WOULD BE TO RECALL THE ORDER A ND FIX THE APPEAL FOR HEARING ON MERITS, WHEREIN THE CONTENTIONS OF THE A SSESSEE COULD BE EXAMINED. WE ARE IN AGREEMENT WITH THESE SUBMISSION S OF THE LD. SENIOR D.R. AND THERE IS AN APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL AS THE TAX EFFECT INVOLVED IS MORE THAN RS. 2 LAKHS. ACCOR DINGLY, WE RECALL THE ORDER OF THE TRIBUNAL IN I.T.A.NO. 709/IND/2008 AND FIX THE SAME FOR HEARING ON 12TH JULY,2010. AS THE DATE IS PRONOUNCE D IN THE OPEN COURT, NO SEPARATE NOTICE SHALL BE SENT. 2. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E REVENUE IS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 09 TH JULY, 2010. SD/- SD/- (JOGINDER SINGH) (V. K. GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 09 TH JULY, 2010. CPU* 097