The ACIT, Circle-4(1)(1), Ahmedabad V. Shri Sanjaykumar Haribhai Patel , Ahmedabad

MA 189/AHD/2020

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8461 (ITAT-AHMEDABAD)
• Duration Of Justice: 20 year(s) 6 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-11-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 03-11-2022
• Assessment Year: misc
• Appeal Filed On: 16-04-2002
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KRISHNA PRAJAPATI
• Keywords: Audit objection; Tax effect
• Section: 254(2)

Judgement Text

Page 1 of 3 आयकर अपीलीय अिधकरण, अहमदाबाद ᭠यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A No.189/Ahd/2020 in अपील सं./ITA No.1927/Ahd/2019 िनधाᭅरण वषᭅ/Asstt. Year: 2014-2015 A.C.I.T., Circle-4(1)(1), Ahmedabad. Vs. Shri Sanjaykumar Haribhai Patel, 401, Shubham Complex, Opp. Navrangpura Derasar, Navrangpura, Ahmedabad. PAN: ALQPP3785L (Applicant) (Respondent) Revenue by : Shri Krishna Prajapati, A.R Assessee by : Shri Mukesh Thakwani, Sr. D.R सुनवाई कᳱ तारीख/Date of Hearing : 04/11/2022 घोषणा कᳱ तारीख /Date of Pronouncement :16/11/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The Revenue by way of this Miscellaneous Application is seeking to recall the consolidated order passed by the ITAT in ITA No. 1927/Ahd/2019 vide order dated 06/08/2020 on the reasoning there is a mistake apparent from the record within the meaning of the provision of section 254(2) of the Act. M.A No.189/Ahd/2020 ITA no.1927/Ahdt/2019 Asstt. Year 2014-15 Page 2 of 3 2. It was submitted in the Miscellaneous Application filed by the Revenue that the appeal bearing No.1927/Ahd/2019 has to be contested on merit and the same cannot be dismissed on account of Low Tax Effect. It was for the reason that the case of the revenue falls under the exception provided under the CBDT Circular No. 3 of 2018 dated 11/07/2018 in pursuance to para 10(c) of such Circular. As such the proceedings were initiated based on the Audit Objection which was accepted by the Revenue. 3. In view of the above, the Ld. DR submitted that there is a mistake apparent from the record in the order of the ITAT and therefore the same needs to be recalled for fresh adjudication on merit. 4. Per contra, the Ld.AR, could not controvert the argument advanced by the Ld. DR of the Revenue. As such the Ld. AR conceded that the case of the revenue falls under the exception provided under CBDT Circular as discussed above. 5. Heard the rival contention of both the parties and perused the materials available on record. As the appeal filed by the revenue has to be adjudicated on merit in pursuance to the para 10(c) of the CBDT Circular No. 3 of 18 dated 11/07/2018 irrespective of the quantum involved in the dispute, therefore we hold that there is a mistake which is apparent from record within the meaning of provision of section 254(2) of the Act. Accordingly, we recall the order passed by the ITAT and restore to its original number for fresh adjudication on merit. Further registry is directed to list the case for hearing dated 27/12/2022. As the date of hearing has been pronounced in the open court, there is no need to issue the separate notice intimating the date of hearing to either of the parties. M.A No.189/Ahd/2020 ITA no.1927/Ahdt/2019 Asstt. Year 2014-15 Page 3 of 3 Hence, the Miscellaneous Application filed by the Revenue is allowed. 6. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the Court on 16/11/2022 at Ahmedabad. Sd/- Sd/- (SUCHITRA KAMBLE) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 16/11/2022 Manish