Income Tax Officer, Ward-4, Morbi V. Ravi V. Hirani, Morbi

MA 24/RJT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1469 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 6 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 29-09-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 26-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

MA No. 23 & 24/RJT/2019 A.Y. 2008-09 & 2009-10 1 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER M.A. No.23/RJT/2019 (In IT(SS) No. 86/RJT/2018) Assessment Year: 2008-09 AND M.A. No.24/RJT/2019 (In IT(SS) No. 87/RJT/2018) Assessment Year: 2009-10 The Income Tax Officer vs. Ravi V. Hirani Ward-4, PAN: ACEPH 8554 L Morbi 21-Shriram Society, Block No. 5, Ravapar Road, Morbi (Applicant/Appellant) (Respondent) Applicant by : Shri B. D. Gupta, Ld. Sr. DR Respondent by : None Date of hearing : 30.09.2022 Date of pronouncement : 07.10.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These Miscellaneous Applications are filed by the Revenue in respect of order dated 30/07/2018 passed by the Tribunal. 2. The Ld. DR submitted that the appeal was dismissed on technical ground that “tax effect in this case does not exceed the prescribed monetary limit which is now revised at Rs. 50.00 lakhs vide Circular No. 17/2019 dated 08.08.2019, hence the appeal is not maintainable and requires to be dismissed.” The Ld. DR submitted that par 10 of Circular No. 03 of 2018 wherein it is directed that “cases where prosecution has been filed by the Department and is pending in the court should be contested on merit notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 of or there is no tax effect.” Thus, the Ld. DR prayed that the MA No. 23 & 24/RJT/2019 A.Y. 2008-09 & 2009-10 2 order dated 30.07.2018 passed in the appeal be recalled and the matter may be decided on merit. 3. At the time of hearing none appeared on behalf of the assessee despite giving notice. The notice was duly served to the assessee, therefore, we are proceeding in the present Misc. Application. 4. We have heard Ld. DR and perused all the relevant material available on record. From the perusal of the records and after going through Para 10 of the Circular No. 3 of 2018 dtd. 11.07.2018 and the Criminal Complaint u/s 276CC of the Income Tax Act, 1961 filed by the Revenue before Hon’ble Chief Judicial Magistrate at Rajkot being Criminal Case No. 2832/2016 which is pending, is governed by Para 10 of Circular No. 3 of 2018. Therefore, we are recalling the order dated 30.07.2018, thereby restoring the appeals being IT(SS) Nos. 86/RJT/2018 and 87/RJT/2018 for fresh hearing on merit. The Registry is directed to place the above appeals for regular hearing after giving notice to the parties accordingly. Thus, both the Miscellaneous Applications filed by the Revenue are allowed. 5. In result, both the Miscellaneous Applications filed by the Revenue are allowed. Order pronounced in the open Court on this 7 th day of October, 2022. Sd/- Sd/- (ANNAPURNA GUPTA) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 7 th day of October, 2022 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY MA No. 23 & 24/RJT/2019 A.Y. 2008-09 & 2009-10 3 Assistant Registrar Income Tax Appellate Tribunal Rajkot Bench, Rajkot \