The Dy.CIT, Central Circle2(1), Ahmedabad V. Smt. Shardaben Shankarji Thakor, Ahmedabad

MA 208/AHD/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0634 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 5 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R P MEENA
• Assessee Lawyers: KHYATI CHUGH
• Keywords: Rule of consistency; Set aside
• Section: 208; 254(2); 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER) (THROUGH VIRTUAL COURT) M.A. NOS: 208 TO 212/AHD/2019 (IN IT(SS)A NOS. 112 TO 116/AHD/2015) (ASSESSMENT YEARS: 2005-06 TO 2009-10) THE I.T.O., WARD-3(3)(5), AHMEDABAD V/S SHARDABEN SHANKARJI THAKOR SHARDA NIVAS, NANO THAKORVAS, AMBALI GAM, BOPAL, AHMEDABAD PAN NO. AEXPT 0449P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.P. MEENA, SR. D.R. RESPONDENT BY : SHRI TUSHAR HEMANI, SR. ADV. & KHYATI CHUGH ( )/ ORDER DATE OF HEARING : 18 -12-2020 DATE OF PRONOUNCEMENT : 22-12-2020 PER MAHAVIR PRASAD, JUDICIAL MEMBER 1. THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED AT THE INSTANCE OF THE REVENUE WHEREIN IT IS REQUESTED THAT IT(SS)A NOS. 112 TO 116/AHD/2015 VIDE ORDER DATED 27,12,2017 MAY KINDLY BE RECALLED AS HONBLE GUJARAT HIGH COURT M.A. NOS. 208 TO 212/AHD/2019 . A.YS. 2005-06 TO 2009-10 2 HAS ALREADY SET ASIDE THE IMPUGNED ORDER AND ALLOWED THE APPEAL BY THE APPLICANT. ' IDENTICAL DISALLOWANCE MADE IN EARLIER YEAR IN ASESSEE'S OWN CASE FOR SIMILAR REASON AND IDENTICAL FACTS AND SAME WERE DELETED BY THE PREDECESSOR OF THE ID. CIT(A)FOR ASSESSMENT YEAR 2008-09 AS ALSO IN A. Y. 2009-10. 10. IN SUPPORT OF ITS CONTENTION, ASSESSEE ALSO FILED A COPY OF THE ORDER OF THE ID. CIT(A). THE REVENUE HAS NOT PREFERRED ANY APPEAL AGAINST THE SAID ORDER, MEANING THEREBY THAT ORDER OF ID. CIT(A) GOT FINALITY. THUS, ON THE PRINCIPLE OF CONSISTENCY, WE ALLOW THIS GROUND OF APPEAL AND DIRECT THE A.O. TO ALLOW MILLING EXPENSES OF RS.36,48,850/ INCURRED FOR JOB WORK ASSIGNED M'S JYOTINDRA INDUSTRIES TREATING THEM AS GENUINE. ' 2. IT IS PERTINENT TO MENTION HERE THAT ASSESSE SMT. SHARDABEN SHANKARJI THAKOR HAS NEVER FILED ANY APPEAL BEFORE THE HONBLE GUJARAT HIGH COURT. 3. ON THE OTHER HAND, LD. A.R. CONTENDED THAT PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED AGAINST THE MISCELLANEOUS APPLICATION WHICH WAS DISMISSED ON 21/12./2018 AND SAME CANNOT BE ENTERTAINED. 4. IN SUPPORT OF ITS CONTENTION, LD. A.R. CITED AN ORDER OF SPECIAL BENCH IN THE MATTER OF SHRI PADAM PRAKASH (HUF) VS. ITO [2011] 9 TAXMANN.COM 178 (DELHI) (SB) WHEREIN IT IS HELD THAT DISMISSAL OF MISCELLANEOUS APPLICATION CANNOT BE ENTERTAINED BY THE TRIBUNAL. 5. LD. A.R. ALSO CITED AN ORDER OF ITAT, AHMEDABAD IN M.A. NO. 208/AHD/2009 ORDER DATED 06/08/2008 WHEREIN IT IS HELD THAT ASSESSE CANNOT MOVE MISCELLANEOUS APPLICATION AGAINST ANY ORDER PASSED IN MISC. APPLICATION U/S. 254(2) OF THE ACT. M.A. NOS. 208 TO 212/AHD/2019 . A.YS. 2005-06 TO 2009-10 3 6. WE HAVE HEARD BOTH THE PARTIES, WE ARE AGREE WITH THE CONTENTION OF THE LD. A.R. AND HOLD THAT MISC. APPLICATION AGAINST THE ORDER OF ITAT PASSED U/S 254(2) OF THE ACT IS NOT MAINTAINABLE. 7. IN THE RESULT, MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DISMISSED. . ORDER PRONOUNCED IN OPEN COURT ON 22 - 12- 2020 SD/- SD/- (WASEEM AHMED) (MAHAVIR PRASAD) ACCOUNTANT MEMBER TRUE COPY JUDICIAL MEMBER AHMEDABAD: DATED 22 /12/2020 RAJESH COPY OF THE ORDER FORWARDED TO:- 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) 4. THE CIT CONCERNED. 5. THE DR., ITAT, AHMEDABAD. 6. GUARD FILE. BY ORDER DEPUTY/ASSTT.REGISTRAR ITAT,AHMEDABAD