The DCIT, Gandhinagar Circle, Gandhinagar V. Visnagar Taluka Majoor Sahakari Mandli Ltd, Visnagar

MA 19/AHD/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3463 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 14-07-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 22-05-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Keywords: Audit objection; Tax effect
• Section: 80P; 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M. A . N os . 1 8 &19 /A h d/ 20 22 ( I n I TA N os . 15 2 9 & 1 53 0/ A h d/ 20 19 ) ( A s se ss m e nt Y e a r : 20 14- 1 5 &2 0 13 - 14 ) D C I T G a nd h in ag ar C ir c le G a nd h in ag ar V s . Vi s na ga r Ta lu k a M aj oo r Sa h ak ar i Ma nd a l i L td. , 1 s t Fl oo r , Da r b ar R oa d , Vi s na ga r , G u j ar a t- 3 84 3 1 5 [ P A N N o. A A A L V 0 00 6H ] (Appellant) .. (Respondent) Revenue by : Shri V. K. Singh, Sr. DR Assessee by : Shri H. V. Doshi D a t e o f H e a r i n g 15/07/2022 D a t e o f P r o n o u n c e m e n t 22/07/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The Revenue has filed these miscellaneous application seeking recall of the order dated 17.11.2021 whereby and whereunder the appeal preferred by Revenue was dismissed by the low tax effect. 2. The Ld. A.R. has submitted that the Revenue has not been able to substantiate the Audit Objection as claimed to have been raised. However, the instant application has been filed due to Revenue Audit Objection raised in respect to deduction under Section 80P of the Act which was accepted by the Department as it appears from the submissions alongwith supporting documents filed by the Ld. D.R. In that view of the matter we recall the order passed by the Coordinate - 2 - MA Nos.18&19/Ahd/2022(In ITA No.1529&1530/A/19) DCIT vs. M/s. Visnagar Taluka Majoor Sahkari Mandali Ltd. Asst.Year – 2014-15 & 2013-14 Bench on 17.11.2021. Hence, the Miscellaneous Applications filed by the Revenue are allowed. The Registry is directed to fix the matter afresh for hearing upon notice to the respective parties. 3. In the combined results, Misc. Applications filed by the Revenue are allowed. This Order pronounced in Open Court on 22/07/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 22/07/2022 TANMAY, Sr.PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 15/07/22 2. Date on which the typed draft is placed before the Dictating Member 15/07/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... 19/07/2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S 22 /07/2022 7. Date on which the file goes to the Bench Clerk 22/07/2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................