The DCIT, Circle-3(3), Ahmedabad V. Late Dineshchandra A. Patel, L/H Sudhaben Dineshchandra Patel, Ahmedabad

MA 274/AHD/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7791 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 16-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P PATHAK
• Assessee Lawyers: M K PATEL
• Keywords: Set aside

Judgement Text

, A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SMT. MADHUMITA ROY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 274/AHD/2018 A.Y. 2 013-14 ( IN I.T.A. NO. 364/AHD/2018 - A.Y. 2013-14 ) THE D.C.I.T. CIRCLE 3(3), AHMEDABAD / VS. LATE DINESHCHANDRA A. PATEL L/H SUDHABEN DINESHCHANDRA PATEL 14, MANICHANDRA SOCIETY, NR. SURDHARA CIRCLE, THALTEJ, AHMEDABAD - 380054 ./ ./ PAN/GIR NO. : AASPP1632M ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI O. P. PATHAK, SR.D.R. / RESPONDENT BY : SHRI M. K. PATEL, A.R. / DATE OF HEARING 05/04/2019 !'# / DATE OF PRONOUNCEMENT 24/04/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATION HAS BEEN FI LED AT THE INSTANCE OF REVENUE SEEKING RECTIFICATION OF AP PELLATE ORDER IN ITA NO. 364/AHD/2018 DATED 06.07.2018 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT CONCERNING AY 2 013-14. M.A. NO. 274/AHD/18 [DCIT VS. LATE DINESHCHANDRA A. PATEL] A.Y. 2013-14 - 2 - 2. AS PER THE AFORESAID ORDER OF ITAT, THE EX PARTE ORDER OF THE CIT(A) APPEALED AGAINST BY THE ASSESSEE WAS SET ASIDE AND RESTORED BACK TO THE FILE OF THE CIT(A) OR PASSING SPEAKING ORDER AFTER GRANTING REASONABLE OPPORTUNITY TO THE ASSESS EE. THE REVENUE SEEKS TO CHALLENGE THE AFORESAID ACTION OF THE ITAT IN THE LIGHT OF DECISION OF THE HONBLE GUJARAT HIGH C OURT IN THE CASE OF PR.CIT VS. ASHOKJI CHANDUJI THAKOR. 3. IN THE CONTEXT, WE OBSERVE THAT IT WAS INCUMBENT UPON THE CIT(A) TO STATE THE POINTS FOR DETERMINATION AND DE CISION THEREON AND THE REASON FOR THE DECISION IN TERMS OF SECTION 250(6) OF THE ACT NOTWITHSTANDING NONAPPEARANCE BY THE ASSESSEE. THE CIT(A) IN THE INSTANT CASE HAS SIMPLY DISMISSED THE APPEAL OF THE ASSESSEE WITHOUT LOOKING AT THE VARIOUS GROUNDS AT ALL. THEREFORE, THE ACTION OF THE CIT(A) WAS IN DEPARTUR E WITH THE PROVISIONS OF THE LAW. THEREFORE, SUCH ORDER OF TH E CIT(A) WAS NOT SUSTAINABLE IN THE OPINION OF THE ITAT. SUCH O RDER OF THE ITAT IS NOT AMENABLE TO RECTIFICATION WITHIN THE SW EEP OF SECTION 254(2) OF THE ACT. THE JUDGMENT OF THE HON BLE GUJARAT HIGH COURT IN ASHOKJI CHANDUJI THAKOR (SUPRA) WAS R ENDERED ON THE PREMISE THAT CIT(A) HAD PASSED EX PARTE ORDER AND DECIDED THE APPEAL ON MERITS AS PER PARA 8 OF THE ITS JUDGM ENT. THIS IS M.A. NO. 274/AHD/18 [DCIT VS. LATE DINESHCHANDRA A. PATEL] A.Y. 2013-14 - 3 - NOT TRUE IN THE INSTANT CASE. THEREFORE, THE JUDGM ENT OF THE HONBLE GUJARAT HIGH COURT IS RENDERED IN DIFFERENT FACT SITUATION PROVIDES NO HELP IN THE INSTANCE CASE. T HUS, WE SEE NO WARRANT TO ENTERTAIN THE RECTIFICATION APPLICATION OF THE REVENUE. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS DISMISSED. SD/- SD/- (MADHUMITA ROY) (PRADIP KUMAR KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 24/04/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- &. / REVENUE 2. / ASSESSEE (. )*+ , / CONCERNED CIT 4. ,- / CIT (A) /. 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7. 289 : / GUARD FILE. BY ORDER / 4 /5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 24/04/2019