The ITO, Ward-4(3), Ahmedabad V. ICALL (INDIA) LTD., Ahmedabad

MA 245/AHD/2008

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6794 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-08-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 22-10-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B C MEENA
• Assessee Lawyers: P M MEHTA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND SHRI A. K. GARO DIA, AM) M. A. NO.245/AHD/2008 (IN ITA NO. 1791/AHD/2007 & C. O. NO.168/AHD/2007: AY: 2003-04) THE INCOME TAX OFFICER, WARD -4(3), 1 ST FLOOR, NAVJIVAN TRUST BUILDING, B/H GUJARAT VIDHYAPITH, AHMEDABAD VS M/S. I. CALL (INDIA) LTD., ADANI HOUSE, MITHAKALI SIXTH ROAD, AHMEDABAD 380 015 PA NO. AAACI 1843 K (APPLICANT) (RESPONDENT) APPLICANT BY SHRI B.C. MEENA, DR RESPONDENT BY SHRI P. M. MEHTA, AR DATE OF HEARING: 12-08-2011 DATE OF PRONOUNCEMENT: 12-08-2011 ORDER PER BHAVNESH SAINI : THE REVENUE HAS FILED THIS MISC. APPLICATION IN DEPARTMENTAL APPEAL IN ITA BNO.1791/ AHD/2007 WHICH WAS DECIDED BY THE TRIBUNAL VIDE ORDER DATED 11-09- 2007. 2. THE LEARNED DR SUBMITTED THAT EARLIER THE TRIBUN AL VIDE ORDER DATED 11-09-2007 DISMISSED THE DEPARTMENTAL APPEAL IN LIMINE HOLDING THAT THE TAX EFFECT WAS BELOW RS.2 LACS AND , THEREFORE, FOLLOWING THE CBDT CIRCULAR THE APPEAL OF THE REVEN UE WAS DISMISSED IN LIMINE. THE LEARNED DR SUBMITTED THAT IN FACT THE TAX EFFECT IS MUCH MORE THAN THE STIPULATED TAX EFFECT OF RS.2 LACS FOR FILING APPEAL TO THE TRIBUNAL. THEREFORE, THE ORDER OF THE TRIBUNAL MAY BE RECALLED AND THE APPEAL MAY BE FIXED FOR HEARING ON MERIT. THE LEARNED COUNSEL FOR THE ASSESSEE CONCEDED THAT THE TAX EFFECT IS MORE THAN RS.2 LACS AND AS SUCH THE ORDER OF THE TR IBUNAL SHALL HAVE MA NO.245/AHD/2008 (IN ITA NO.1791/AHD/2007& CO NO. 168/AHD/2007) ITO, WARD- 4(3), AHMEDABAD VS M/S. I. CALL (INDIA) LTD. 2 TO BE RECALLED AND THE DEPARTMENTAL APPEAL SHALL HA VE TO BE DECIDED ON MERIT. 3. ON CONSIDERATION OF THE SUBMISSIONS OF THE PARTI ES, WE ARE OF THE VIEW THAT THE ORDER OF THE TRIBUNAL DATED 11-09 -2007 SHALL HAVE TO BE RECALLED BECAUSE ACCORDING TO THE PARTIES THE TA X EFFECT IS MORE THAN RS.2 LACS AND AS SUCH THE DEPARTMENTAL APPEAL SHOULD NOT HAVE BEEN DISMISSED IN LIMINE AND SHALL HAVE TO BE DECID ED ON MERIT. WE ACCORDINGLY, RECALL THE ORDER DATED 11-09-2007 IN T HE DEPARTMENTAL APPEAL IN ITA NO.1791/AHD/2007 AND RESTORE THE DEPA RTMENTAL APPEAL TO ITS ORIGINAL NUMBER. OFFICE IS DIRECTED T O FIX THE DEPARTMENTAL APPEAL FOR HEARING ON MERIT. NOTICE TO BOTH PARTIES BE ISSUED IN DUE COURSE. 4. IN THE RESULT, THE MISC. APPLICATION OF THE REVE NUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 12-08-2011 SD/- SD/- (A. K. GARODIA) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT/- COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD