Core Health Care Ltd., (Liquidated Company), Ahmedabad V. The DCIT, Circle-3(1)(1), Ahmedabad

MA 183/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5284 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2005-2006
• Appeal Filed On: 29-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.183/AHD/2019 (IN ITA NO. 1410/AHD/2015) (ASSESSMENT YEAR : 2005-06) CORE HEALTHCARE LTD., (LIQUIDATED COMPANY) JIVABHAI CHAMBERS, B/H SWASTIK SUPER MARKET, ASHRAM ROAD, AHMEDABAD 380 009. VS. DCIT, CIRCLE 3(1)(1), AHMEDABAD. [PAN NO. AAACC 6252 H] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI HIMANSHU SHAH, A.R. RESPONDENT BY : SHRI VINOD TANWANI, SR. D.R. DATE OF HEARING 05.07.2019 DATE OF PRONOUNCEMENT 20.08.2019 O R D E R PER MS. MADHUMITA ROY - JM: BY WAY OF THIS MISC. APPLICATION THE ASSESSEE IS S EEKING FOR RECALLING OF THE ORDER DATED 29.03.2019 PASSED BY THE HONBLE TRIBUNAL WHE REBY AND WHEREUNDER THE ASSESSEES APPEAL BEING ITA NO.1410/AHD/2015 FOR A.Y. 2005-06 HAS BEEN DISMISSED ON MERIT. 2. THE CASE OF THE ASSESSEE IS THIS THAT THE GROUND ADJUDICATED BEFORE US BY WAY OF ORIGINAL APPLICATION IN RESPECT OF THE VALIDITY OF THE NOTICE U/S 148 OF THE INCOME TAX ACT, 1961 DATED 11.01.2013 AND CONFIRMING RE-ASSESSMENT PASSED U/S 143(3) R.W.S. 147 OF THE ACT DATED 21.03.2013 HAS NOT BEEN ADJUDICATED ON ME RIT. HENCE, THE PRAYER HAS BEEN - 2 - MA N O.183/AHD/2019(IN ITA NO.1410/A/15) CORE HEALTHCARE LTD. VS DCIT) ASST.YEAR 2005-06 MADE TO RECALL THE ORDER PASSED BY THE HONBLE TRIB UNAL AND TO HEARD THE MATTER AFRESH ON THE MAINTAINABILITY OF THE RE-ASSESSMENT PROCEEDING . 3. HEARD THE RESPECTIVE PARTIES, PERUSED THE RELEVA NT MATERIALS AVAILABLE ON RECORD. IT APPEARS FROM THE RECORDS BEFORE US THAT THE GROUNDS TAKEN BY THE ASSESSEE REGARDING THE VALIDITY OF ISSUANCE OF NOTICE U/S 148 OF THE ACT A ND CONFIRMING OF RE-ASSESSMENT ORDER PASSED U/S 143(3) R.W.S. 147 OF THE ACT HAS REALLY NOT BEEN ADJUDICATED BY THE LEARNED TRIBUNAL WHICH IS AN ERROR APPARENT ON THE FACE OF THE RECORD. HENCE, WE RECALL THE ORDER. THE REGISTRY IS DIRECTED TO KEEP THE MATTER ON BOAR D ON 22.08.2019. SINCE THE LEARNED ADVOCATE IS PRESENT BEFORE US AT THE TIME OF HEARIN G OF THIS MISC. APPLICATION, SERVICE OF NOTICE UPON THE ASSESSEE IS DISPENSED WITH. 4. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 20/08/2019 SD/- SD/- ( WASEEM AHMED) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 20/08/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD