The ACIT, Circle-2(2)(1), Ahmedabad V. Jas Infraspace Pvt. Ltd., Ahmedabad

MA 28/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0923 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 29-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: S N SOPARKAR

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL, C BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED , ACCOUNTANT MEMBER M.A NO .28/AHD/2020 IN STAY PEITION NO.116/AHD/2019 (IN ITA NO.398/AHD/2018) / ASSTT. YEAR ( 2014 - 15 ) A .C.I.T, CIRCLE - 2( 1 )(2) , AHMEDABAD . VS JAS IN FRASPACE PVT. LTD. , 202/B/4/205, CITY CENTRE , NR. IDGAH GATE CIRCLE , ASARVA , AHMEDABAD. PAN : AACCJ7331E (APPLICANT) ( RESPON D ENT ) REVENUE BY : SH R I L.P . JAIN , SR. D.R ASSESSEE BY : SHRI S.N. SOPARKAR , SR.ADVOCATE / DATE OF HEARING : 04 / 12/2020 / DATE OF PRONOUNCEMENT: 11 / 12/2020 / O R D E R PER WASEEM AHMED , ACCOUNTANT MEMBER : THE REVENUE BY WAY OF THIS MISCELLANEOUS APPLICATION S , IS SEEKING TO RECALL THE ORDER PASSED BY THE ITAT BEARING STAY PETITION NO.116/AHD/2019 IN ITA NO.398/AHD/2018 DATED 06/12/2019 ON THE GROUND THAT THERE IS A MISTAKE APPARENT FROM THE RECORD. 2. AT THE OUTSET, THE LD.AR APPEARING FOR THE AS SESSEE SUBMITTED THAT THE ITAT H AS GRANTED STAY FOR A PERIOD OF 6 MONTHS WHICH HAS M.A NO .28/AHD/2020 IN S.P. NO .116/AHD/2019 (ITA NO.398/AHD/2018 ) A.Y . 2014 - 15 2 ALREADY EXPIRED. ACCORDINGLY IT WAS CONTENDED THE ORDER PASSED BY THE ITAT DATED 06/12/201 9 HAS NO FORCE AS ON TODAY . THEREFORE THERE IS NO REASON TO RECALL THE ORDER OF THE ITAT ON THE GROUND THAT THERE IS A MISTAKE APPARENT FROM THE RECORD. 3. ON THE OTHER HAND LD.DR HAS FAIRLY AGREED WITH THE CONTENTION OF THE LD.A.R FOR THE ASSESSEE. 4. W E HAVE HEARD THE RIVAL CONTENTION OF BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON RECORD. ADMITTEDLY, THE STAY ORDER PASSED BY THE ITAT DATED 06/12/2019 HAS ALREADY BEEN EXPIRED . ACCORDINGLY, WE CAN SAFELY CONCLUDE THA T THE IMPUGNED STAY ORDER HAS NO FORCE. CONSEQUENTLY WE ARE OF THE VIEW THAT NO PURPOSE SHALL BE SERVED TO THE REVENUE EVEN IT IS RECALL ED . 4.1 IT IS ALSO PERTINENT TO NOTE THAT THE R E WAS NO APPLICATION FILE BY THE ASSESSEE FOR EXTENSION OF THE STAY. AS SUCH THE GRIEVANCE R AISED BY THE REVENUE CAN BE CONSIDERED IF THE ASSESSEE FILES FOR THE EXTENSION OF THE STAY IN FUTURE. HENCE, THE MA FILED BY THE REVENUE IS HEREBY DISMISSED AS INFRUCTUOUS. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE COURT ON 11 /12/2020 AT AHMEDABAD. SD/ - ( RAJPAL YADAV ) VICE PRESIDENT SD/ - ( WASEEM AHMED ) ACCOUNTANT MEMBER (TRUE COPY) AHMEDABAD; DATED 11 /12/2020 MANISH