The DCIT, Circle-2(3), Surat V. Shri Thakorbhai M. Patel, Surat

MA 25/AHD/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1324 (ITAT-SURAT)
• Duration Of Justice: 2 year(s) 10 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 16-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ANUPAMA SINGLA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIUAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER MA NO. 25/AHD/2017 ARISING OUT OF . . /. I.T.A NO.887/AHD/2011 WITH CO NO. 107/AHD/2012 / ASSESSMENT YEAR:2003-04 DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 2(3) SURAT SHRI THAKORBHAI M PATEL, 121 SAI RACHNA ROW HOUSE , NEAR L. P. SAVANI SCHOOL , NEAR PETROL PUMP, ADAJAN SURAT PAN: AAFPP 7101G APPELLANT / RESPONDENT /ASSESSEE BY NONE /REVENUE BY MRS. ANUPAMA SINGLA, SR.D.R. / DATE OF HEARING: 06.12.2019 /PRONOUNCEMENT ON 06 .12.2019 /O R D E R PER O. P. MEENA,AM: 1. THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE IS SEEKING TO RECALL OF THE ORDER OF TRIBUNAL WHEREBY THE APPEAL OF THE REVENUE WAS DISMISSED BY THE TRIBUNAL ON THE GROUND THAT DEPARTMENT HAS FAILED TO SERVE HEARING NOTICE UPON THE ASSESSEE,VIDE ITS ORDER DATED 02.02.2016. 2. THE LD. SR. D.R. SUBMITTED THAT THE DEPARTMENT HAS DULY SERVED THE NOTICE OF WHICH PROOF WAS ALSO FILED THEREFORE, DISMISSING OF APPEAL ON THIS GROUND IS MISTAKE APPARENT FROM RECORD. HOWEVER, THE LD. SR. D.R. ALSO SUBMITTED THAT TAX EFFECT INVOLVED IN THIS CASE IS AT RS. 24,99,072 HENCE, MA PETITION FILED BY THE REVENUE BECOMES INFRUCTUOUS DUE TO REVISION IN MONETARY LIMIT TO RS. 50 LAKH. 3. WE HAVE HEARD THE LD. SR. D.R. AND FIND THAT DUE TO REVISE MONETARY LIMIT PRESCRIBED BY THE BOARD TO RS. 50 LAKH FOR FILING OF APPEAL, THIS MA PETITION HAS BECOMES AS INFRUCTUOUS, HENCE, IT IS THEREFORE, DISMISSED. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE REVENUE IS DISMISSED. 5. THE ORDER PRONOUNCED IN THE OPEN COURT ON 06.12.2019 SD/- SD/- (SANDEEP GOSAIN) (O.P.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER SURAT: DATED: 6 TH DECEMBER, 2019/OPM COPY OF ORDER SENT TO- ASSESSEE/AO/PR. CIT/ CIT (A)/ ITAT (DR)/ GUARD FILE OF ITAT. BY ORDER // TRUE COPY // ASSISTANT REGISTRAR, SURAT