ITO, Ward-1(2)(5), , Ahmedabad V. Pravinkumar Hiralal Vora- HUF, Ahmedabad

MA 19/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1287 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 21-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Assessee Lawyers: P D SHAH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.19/AHD/2020 (IN ITA NO. 1961/AHD/2017) (ASSESSMENT YEAR: 2012-13) ITO WARD-1(2)(5) AAYAKAR BHAVAN, VEJALPUR, AHMEDABAD VS. PRAVINKUMAR HIRALAL VORA- HUF A-71, TIRTHBHUMI APARTMENT, NR. THAKORBHAI DESAI HALL LAW GARDEN, ELLISBRIDGE, AHMEDABAD-380006 [PAN NO. AACHV7617J] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI R. R. MAKWANA, SR. DR RESPONDENT BY : SHRI P. D. SHAH, AR DATE OF HEARING 07/05/2021 DATE OF PRONOUNCEMENT 07/07/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE REVENUE HAS FILED THE INSTANT MISCELLANEOUS APP EAL SEEKING TO RECALL THE ORDER DATED 06.08.2019 WHEREBY AND WHEREUNDER THE A PPEAL PREFERRED BY THE REVENUE IN ITA NO. 1961/AHD/2017 FOR A.Y. 2012-13 STOOD DIS MISSED DUE TO LOW TAX EFFECT. 2. THE CASE OF THE REVENUE IS THIS THAT THE ISSUE I NVOLVED IN THIS PARTICULAR APPEAL IS OF PENNY STOCK AND IN TERMS OF THE CBDT CIRCULAR NO. 23 OF 2019 DATED 06.09.2019 SUCH MATTER NEEDS TO BE HEARD ON MERIT AND NON-CONS IDERATION OF THE SAID CIRCULAR ISSUED BY THE CBDT WHILE DISMISSING THE APPEAL IS E RROR APPARENT ON THE FACE OF THE RECORDS AND THUS THE ORDER IS LIABLE TO BE RECALLED FOR HEARING OF THE MATTER ON MERIT. - 2 - MA N O.19/AHD/2020(IN ITA NO.1961/A/17) ITO VS. PRAVINKUMAR HIRALAL VORA-HUF ASST.YEAR 2012-13 3. ON THE OTHER HAND, THE LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THE ORDER WAS PASSED BY THE LD. TRIBUNAL ON 06.08.2019 WHEREAS THE CIRCULAR HAS BEEN ISSUED ON 06.09.2019 I.E. MUCH AFTER THE O RDER PASSED BY THE LD. TRIBUNAL AND, THEREFORE, THE CIRCULAR IS NOT APPLICABLE TO T HE APPEAL FILED BY THE REVENUE AND NON-CONSIDERATION OF THE SAME IS NOT AN ERROR APPAR ENT ON THE FACE OF THE RECORDS. ADMITTEDLY THE LD. TRIBUNAL PASSED THE ORDER ON 06. 08.2019 WHICH IS SOUGHT TO BE RECALLED AND CBDT CIRCULAR NO. 23 OF 2019 WAS ISSUE D ON 06.09.2019 ADMITTEDLY AFTER PASSING OF THE ORDER BY THE TRIBUNAL. WE, TH EREFORE, FIND SUBSTANCE IN THE SUBMISSION MADE BY THE LD. AR THAT SUCH CIRCULAR IS NOT HAVING ANY APPLICATION IN THE INSTANT CASE AND, THEREFORE, WE FIND NO ERROR APPAR ENT ON THE FACE OF THE RECORDS FOR WHICH THE ORDER NEEDS TO BE RECALLED. REVENUES MI SCELLANEOUS APPLICATION IS, THEREFORE, FOUND TO BE DEVOID OF ANY MERIT AND DISM ISSED. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE RE VENUE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 07/07/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 07/07/2021 TANMAY, 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