The ITO, Ward-1(3), JAMNAGAR V. Shri Rajubhai N. Gorania, JAMNAGAR

MA 2/RJT/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2638 (ITAT-RAJKOT)
• Duration Of Justice: 2 year(s) 8 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 15-09-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 16-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect
• Section: 147; 144; 264

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, राजकोट 瀈यायपीठ 瀈यायपीठ瀈यायपीठ 瀈यायपीठ, , , , राजकोट IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Misc.Application No.02/RJT/2020 IN ITA No.329/RJT/2016 Assessment Year : 2009-10 ITO,Ward-1(3) Jamnagar. Vs Shri Rajubhai N.Gorania 56-57, Khodiyar Colony Nr.Samundra Sales Opp: Khodiyar Temple Jamangar. PAN : AJCPG 7512 N (Applicant) (Responent) Assessee by : Shri Chetan Agarwal, Ld.AR Revenue by : Shri B.D. Gupta, Sr.DR स ु नवाई क तार ख/D a t e o f H e a r i n g : 1 6 / 0 9 / 2 0 2 2 घोषणा क तार ख /D a t e o f P r o n o u n c e m e n t : 2 8 0 9 / 2 0 2 2 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER The Misc.Application has been filed by the Department seeking recall of order qua present appeal passed by the Tribunal dismissing Revenue’s appeal dated 20.8.2019 in a bunch of appeals consisting of 264 appeals during the special drive to identify and dispose of appeals where tax effect is below Rs.50 lakhs pursuant to the CBDT Circular No.17 of 2019 dated 8.8.2019. MA No.2/Rjt/2020 2 2. The department pleaded in the MA that tax involved in the present appeal is Rs.52,35,177/-, and therefore, monetary limited prescribed by the CBDT in the above circular does not affect the Revenue’s appeal In TA No.329/RJT/2019, and therefore, the impugned order of the ITAT qua the above, be recalled and thereafter, appeal may be adjudicated on merit. The ld.DR has also filed a note showing tax effect involved in the appeal vide letter dated 20.6.2022 which are as under: 2. In this connection, calculation of tax as per order u/s 144 r.w.s. 147 dated and as per appeal effect order dated is as under: SrNo Order /dated Tax Surcharge EC Total 1. 144 nvs 147 dtd 18.03.2016 4639879 463988 153116 5256983 2 Appeal effect order dtd 16.06.2016 21229 0 637 21866 Tax Effect (1-2) 4618650 463988 152479 5235117 The ld.counsel of the assessee was unable to counter the above. 3. On due consideration of facts and record, we are of the view that tax calculation shown by the Department in the MA requires consideration at the end of the Tribunal, and considering that the tax effect according to the said calculation exceeds the limit prescribed for withdrawing appeals by the Department therefore, we are inclined to recall the impugned order of the Tribunal passed qua ITA No.329 /Rjt/2016 (At serial no.83). Thus, order of the Tribunal dated 20.8.2019 (supra) qua the present appeal of the Revenue is hereby recalled and restored to its original number for hearing afresh. The Registry is directed to list the appeal of the Revenue for MA No.2/Rjt/2020 3 hearing in regular course of time. Notice be sent to the parties accordingly. 4. In the result, MA of the Revenue is allowed. Order pronounced in the Court on 28 th September, 2022 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad, dated 28/09/2022