The DCIT, Circle-1(3),, Vadodara V. Shri Indravadan A. Patel, Vadodara

MA 203/AHD/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5278 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 17-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD C BENCH AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. M.A. NO.203/AHD/2016 (IN ITA NO. 1134/AHD/2014) (ASSESSMENT YEAR:2009-10) DY. COMMISSIONER OF INCOME-TAX, CIRCLE-1(3), 3 RD FLOOR, ROOM NO.302, AAYAKAR BHAVAN, RACE COURSE CIRCLE, VADODARA APPELLANT VS. SHRI INDRAVADAN A PATEL, 1, PATEL SQUARE, ARUNACHAL ROAD, SUBHANPURA, VADODARA RESPONDENT PAN: ACWPP0631L /BY REVENUE : SHRI PRASOON KABRA, SR. D.R. /BY ASSESSEE : NONE /DATE OF HEARING : 03.03.2017 /DATE OF PRONOUNCEMENT : 03.03.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS REVENUES MISCELLANEOUS APPLICATION FILED U/S. 254(2) OF THE ACT SEEKS TO RECALL TRIBUNALS ORDER DATED 15.12.2015 D ISMISSING ITS MAIN APPEAL AS INVOLVING LOW TAX EFFECT THAN THAT DECLARED OF R S.10LACS DECLARED IN CBDT CIRCULAR NO.21/2015 DATED 10.12.2015. CASE CALLED TWICE. NONE APPEARS AT ASSESSEES BEHE ST DESPITE RPAD NOTICES ISSUED ON 30.11.2016 AND 17.02.2017. IT IS ACCORDINGLY PROCEEDED EX PARTE. M.A. NO. 203/AHD/2016 (DCIT VS. SHRI INDRAVADAN A P ATEL) A.Y. 2009-10 - 2 - 2. SHRI KABRA SUBMITS IN THE COURSE OF HEARING THAT THE ASSESSING OFFICER HAS FILED MEMORANDUM NO.1 WITH THE INSTANT PETITION STATING THAT THE NET TAX EFFECT INVOLVED IN REVENUES APPEAL HEREINABOVE IS RS.11,02,608/- WHICH TURNS OUT TO BE MORE THAN THE CBDTS PRESCRIBED THR ESHOLD AMOUNT OF RS.10LACS IN ITS CIRCULAR IN QUESTION. WE OBSERVE IN THESE FACTS THAT OUR ORDER DATED 15.12.2015 SUFFERS FROM AN APPARENT ERROR ON THE FACE OF RECORD. WE THEREFORE EXERCISE OUR JURISDICTION VESTED U/S.254( 2) OF THE ACT TO RECALL OUR ABOVESTATED ORDER. WE ACCORDINGLY DIRECT THE REGIS TRY TO FIX THE MAIN APPEAL ITA NO.1134/AHD/20144 FOR HEARING ON 22.06.2017 AFT ER ISSUING NOTICE TO THE ASSESSEE. 3. THIS REVENUES MISCELLANEOUS APPLICATION IS ALLO WED. [PRONOUNCED IN THE OPEN COURT ON THIS THE 03 RD DAY OF MARCH, 2017.] SD/- SD/- ( PRAMOD KUMAR ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 03/03/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0