Appeal Details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 0636 (ITAT-JABALPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 1 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
17-02-2021
Appeal Filed By
Department
Order Result
Allowed
Bench Allotted
DB
Assessment Year
2009-2010
Appeal Filed On
31-12-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, JABALPUR BENCH , JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER & SANJAY A RORA, ACCOUNTANT MEMBER MA NO.26/JAB/2019 (IN ITA NO.195/JAB/2018) ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD-1(1), JABALPUR VS. SHEEL RANI JAIN 1025, DIXITPURA ROAD, JABALPUR [PAN:AEUPJ 2838K] (APPLICANT) (RESPONDENT) APPLICANT BY SHRI I. B. KHANDEL, DR RESPONDENT BY SHRI ABHISHEK OSWAL, ADVOCATE DATE OF HEARING 17/02/2021 DATE OF PRONOUNCEMENT 17/02/2021 ORDER PER SANJAY ARORA: THIS IS A MISCELLANEOUS APPLICATION UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) IN RESPECT OF AN ORDER U/S. 254(1) DATED 23.08.2019 BY THE TRIBUNAL IN THE ASSESSEES CASE F OR ASSESSMENT YEAR (AY) 2009-10, WHICH IS IN FACT A COMBINED ORDER FOR 96 A PPEALS. 2. THE REVENUE HAS PER INSTANT PETITION CLAIMED THA T ITS APPEAL IS COVERED UNDER PARA 10(C) OF THE BOARD CIRCULAR NO.3 OF 2018 DATED 11.07.2018 ISSUED U/S. 168A OF THE ACT AND, THEREFORE, THE SAME HAS B EEN WRONGLY DISMISSED BY THE TRIBUNAL, PRAYING FOR ITS RECALL FOR ADJUDICATION O N MERITS. MA NO.26/JAB/2019(AY 2009-10) ITO VS. SHEEL RANI JAIN 2 3. WE HAVE HEARD THE PARTIES. A PERUSAL OF THE GRO UNDS OF APPEAL, FORMING PART OF THE FORM 36 (I.E., MEMO OF APPEAL) IN THE C APTIONED APPEAL, CLARIFIES THE STATED POSITION, I.E., OF THE INSTANT APPEAL HAVING BEEN FILED AS THE SAME WAS COVERED UNDER THE STATED EXCEPTIONAL CLAUSE OF THE CIRCULAR DRAAWIGN AN EXCEPTION TO THE REVENUES APPEALS BEING NOT MAINTA INABLE FOR LOW TAX-EFFECT (GROUND 2). THERE HAS THEREFORE CLEARLY BEEN A MIST AKE BY THE TRIBUNAL IN TREATING THE SAID APPEAL AS NOT MAINTAINABLE U/S. 2 68A READ WITH THE EXTANT BOARD CIRCULARS, I.E., NO.3/2018 DATED 11.07.2018 AND 17/ 2019 DATED 08.08.2019. WE, THEREFORE, ACCEPT THE REVENUES APPLICATION AND DIR ECT FOR RECALL OF ITS CAPTIONED APPEAL FOR ADJUDICATION ON MERITS. THE DATE OF HEAR ING FOR THE SAME, AS OBSERVED BY THE BENCH AT THE CONCLUSION OF THE HEARING, WOUL D BE ON 19.04.2021. 4. IN THE RESULT, THE REVENUES MISCELLANEOUS APPLI CATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 17, 2021 SD/- SD/- (N.R.S.GANESAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17/02/2021 RS / / TRUE COPY //
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