I.T.O. WARD -1(4), Nagpur V. SHRI PRABODH SADASHIV SADAVARTE(HUF), Nagpur

MA 3/NAG/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4682 (ITAT-NAGPUR)
• Duration Of Justice: 1 year(s) 11 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 19-05-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AGNES P THOMAS
• Keywords: Audit objection; Tax effect; Condonation of delay

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JM & SHRI ARUN KHODPIA, AM M.A. No.03/NAG/2020 (Arising out ITA No. 30/NAG/2019 Assessment Year: 2007-08 The Income Tax Officer Ward 1(4) Nagpur Vs. Shri Prabodh Sadashiv Sadavarte (HUF) 138, Ram Nagar, Nagpur PAN No.: AAHHP 0169 E Appellant Respondent Revenue by : Smt. Agnes P Thomas, CIT-DR Assessee by: Shri Sakaet Bhattad, Advocate Date of Hearing: 21/04/2022 Date of Pronouncement: 28/04/2022 ORDER PER: SANDEEP GOSAIN, J.M. Through this Miscellaneous Application, the Department prays for recalling of ITAT order dated 15-19-2019 in ITA No. 30/NAG/2019 for the assessment year 2007-08 on the ground that the case of the assessee falls under exception mentioned in para 10 of CBDT Circular No. 03/2018 dated 11-07-2018 which states that adverse judgements relating to certain issues should be contested on merits notwithstanding the tax effect and the case of the assessee was reopened due to revenue audit objection. 2.1 At the outset of the hearing, the Bench noted that there is delay of 36 days in filing the Misc. Application for which the Department filed the 2 M.A. No. 03/NAG/2020 ITO, Ward 1(4), Nagpur vs Shri Prabodh Sadashiv Sadavarte (HUF) application for condonation of delay praying therein that the Misc. Application could not be filed in time as the staff was restricted to work due to Covid-19 Pandemic. 2.2 On the other hand, the ld. AR of the assessee objected to the prayer of the ld.DR for such delay of 36 days in filing the Misc. Application but prayed that the Court may decide the issue as deem fit and proper in the case. The ld. A.R. of the assesee further prayed that once the Bench has decided the issue under tax effect then there is no need to recall its order. 2.3 We have heard both the parties and perused the materials available on record. The Bench noted that the Department has filed an application for condonation of delay in late filing the Misc. Application on the ground of Covid-19 which we find the same is reasonable and the delay so made by the Department is condoned. 2.3.1 As regards the M.A. filed by the Department in recalling the Tribunal Order dated 15-10-2019 on the ground that the case of the assessee was reopened being Revenue Audit Objection as well as the case of the assessee falls under exception mentioned in para of the CBDT Circular No. 03/2018 dated 11/07/2018 and it should be contested on merit notwithstanding the tax effect, therefore, the Bench finds the adequate reason of the department to consider the prayer for afresh hearing of the appeal. In this view of the matter, the Bench recalls its order dated 15-10-2019 passed under Tax Effect and direct the Registry to re-fix the date of hearing of the appeal. 3 M.A. No. 03/NAG/2020 ITO, Ward 1(4), Nagpur vs Shri Prabodh Sadashiv Sadavarte (HUF) 3. In the result, the Miscellaneous Application filed by the Department is allowed as pronounced in the open Court on 28 /04/2022. Sd/- Sd/- (ARUN KHODPIA) (SANDEEP GOSAIN) Accountant Member Judicial Member Nagpur Dated:- 28 /04/2022 *Mishra Copy of the order forwarded to: 1. The Appellant- The ITO, Ward 1 (4), Nagpur. 2. The Respondent- Shri Prabodh Sadashiv Sadavarte (HUF) 3. CIT 4. The CIT(A) 5. DR, ITAT, Nagpur 6. Guard File (MA No. 3/Nag/2020) By order, Asst. Registrar