ITO 2(1), Bhopal V. Shubham Mouth Freshner P Ltd , Bhopal

MA 3/Ind/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3592 (ITAT-INDORE)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 10-01-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

M.A. No.3/Ind/2022 (In ITA No.341/Ind/2021) A.Y. 2014-15 Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M.A. No.3/Ind/2022 (ITA No.341/Ind/2021) Assessment Year: 2014-15 Income Tax Officer, vs. M/s. Shubham Mouth Freshener Ward-2(1), Bhopal. Private Limited, H.No.24, Mahadev Mandir Road, Kayasthapura, Bahopal – 462 001. [PAN – AAOCS 0470 R] (Appellant) (Respondent) Appellant by : Shri Harshit Bari, Sr. D.R. Respondent by : Shri S.N. Agrawal, CA Date of hearing : 17.06.2022 Date of pronouncement : 12.07.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the Revenue in respect of order dated 07.09.2020 passed by the CIT(A)-I, Bhopal for the Assessment Year 2014-15. 2. The Ld. DR submitted that the Department has filed additional ground on 06.01.2021 which was not at all considered while deciding the appeal on the tax effect by the Tribunal on 07.09.2021. The additional ground was very much on record. Thus, the total tax effect is more than Rs.50 Lakhs. 3. The Ld. AR submitted that though the additional ground was not served to the assessee, yet if the Department has filed it before the disposal of the appeal, it needs to be adjudicated by the Tribunal. 4. We have heard both the parties and perused all the relevant material available on record. It is pertinent to see that on record of the Tribunal additional ground was M.A. No.3/Ind/2022 (In ITA No.341/Ind/2021) A.Y. 2014-15 Page 2 of 2 filed on 06.01.2021 and the same needs to be considered as the tax effect is more than Rs.50 lakhs as prescribed by CBDT Circular dated 08.08.2019. Thus, order dated 07.09.2021 passed by the Tribunal is recalled and the appeal is restored to the file of the Registry for fresh hearing. Registry is directed to issue notice to both the parties. Appeal being ITA No.341/Ind/2021 be placed for hearing on 13.07.2022 for fresh hearing on all these issues contested by the Department. 5. In the result, Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open Court on this 12 th day of July, 2022. Sd/- Sd/- (BHAGIRATH MAL BIYANI) (SUCHITRA KAMBLE) Accountant Member Judicial Member Indore, the 12 th day of July, 2022 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore