Smt. Manguben B.Patel L/h. of Late Bhagwanbhai K.Patel, Ahmedabad V. The ACIT.,(OSD)Circle-9, Ahmedabad

MA 303/AHD/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3706 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 04-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: LALIT P JAIN
• Section: 254(2)

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD [ CONDUCTED THROUGH VIRTUAL COURT ] BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO.303/AHD/2019 (IN (SS) ./IN IT(SS)A NO.660/AHD/2011) (BLOCK PERIOD : 01-04-1989 TO 21-01-1997) LATE SHRI BHAGWANBHAI K.PATEL THROUGH L/H. MANGUBEN B.PATEL 61/62, MAYUR PARK SOCIETY BAPUNAGAR AHMEDABAD / VS. ACIT (OSD) CIRCLE-9 AHMEDABAD ./ ./PAN/GIR NO. : ABAPP0653N ( /APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI ASEEM L. THAKKAR, AR / RESPONDENT BY: SHRI LALIT P.JAIN, SR.DR / DATE OF HEARING 06/11/2020 / DATE OF PRONOUNCEMENT 06/11/2020 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE ASSESSEE BY WAY OF THIS MISCELLANEOUS APPLICA TION IS SEEKING TO RECALL THE ORDER PASSED BY THE ITAT IN IT(SS)A NO.6 60/AHD/2011 DATED 27/05/2019 FOR THE BLOCK PERIOD 01/04/1989 TO 21/01 /1997 ON THE GROUND THAT THERE IS AN APPARENT MISTAKE IN THE ORDER WHIC H NEEDS TO BE RECTIFIED AS PER THE PROVISIONS OF SECTION 254(2) OF THE IT ACT. MA NO.303AHD/2019 (IN IT(SS)A NO.660/AHD/2011) BLOCK PERIOD 1.4.89 TO 21.1.97 - 2 - 2. THE LD.AR FOR THE ASSESSEE BEFORE US SUBMITTED T HAT THE HONBLE ITAT HAS NTO CONSIDERED THE ORDER OF THIS CO-ORDINATE BE NCH IN THE GROUP CASE OF THE ASSESSEE IN THE CASES OF M/S. SHYAM CORPORATION , M/S.SHYAM DEVELOPERS AND SHRI ARVINDBHAI P.PATEL IN IT(SS)A NO.673/AHD/2 011, IT(SS)A NOS.259 & 252/AHD/2012 & IT(SS)A NOS.433 & 435/AHD/2012, WHIL E PASSING THE ORDER IN THE CASES ON HAND. 2.1. THE LD.AR FURTHER SUBMITTED THAT THE ORDER O F THIS TRIBUNAL IN THE GROUP CASE WAS CITED BEFORE THE TRIBUNAL AT THE TIME OF H EARING AND THIS FACT WAS DULY INCORPORATED IN THE ORDER OF THE ITAT. 2.2. IN VIEW OF THE ABOVE, THE LD.AR SUBMITTED THAT NON-CONSIDERATION OF THE ORDER OF THE ITAT AMOUNTS TO MISTAKE APPARENT F ROM THE RECORD WITHIN THE MEANING OF THE PROVISIONS OF SECTION 254(2) OF THE IT ACT. 3. ON THE OTHER HAND, THE LD.DR VEHEMENTLY SUPPORTE D THE ORDER OF THE ITAT. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 5. AT THE OUTSET, WE NOTE THAT THE HONBLE APEX COU RT IN THE CASE OF HONDA SIEL POWER PRODUCTS LTD. VS. CIT REPORTED IN 165 TAXMAN 307 (SC) HAS HELD THAT NON-CONSIDERATION OF THE ORDER OF THE CO- ORDINATE BENCH WILL AMOUNT TO A MISTAKE APPARENT FROM RECORD. THE RELE VANT EXTRACT OF THE ORDER IS REPRODUCED AS UNDER: THE TRIBUNAL WAS JUSTIFIED IN EXERCISING ITS POWER S UNDER SECTION 254(2) WHEN IT WAS POINTED OUT TO THE TRIBUNAL THAT THE JU DGMENT OF THE CO-ORDINATE MA NO.303AHD/2019 (IN IT(SS)A NO.660/AHD/2011) BLOCK PERIOD 1.4.89 TO 21.1.97 - 3 - BENCH WAS PLACED BEFORE THE TRIBUNAL WHEN THE ORIGI NAL ORDER CAME TO BE PASSED BUT IT HAD COMMITTED A MISTAKE IN NOT CONSID ERING THE MATERIAL, WHICH WAS ALREADY ON RECORD 6. IN THE PRESENT CASE, THE LD.AR AT THE TIME OF HE ARING HAS CITED THE ORDER OF THIS TRIBUNAL IN THE GROUP CASES AS DISCUS SED ABOVE. HOWEVER, SUCH ORDER HAS NOT BEEN CONSIDERED BY THE ITAT INADVERTE NTLY. ACCORDINGLY, WE HOLD THAT THE ORDER OF THE ITAT SUFFERS FROM THE MI STAKE APPARENT ON RECORD IN SO FAR IT HAS NOT DEALT WITH THE ORDER CITED BY THE LD.AR AT THE TIME OF HEARING. ACCORDINGLY, WE ARE INCLINED TO RECALL TH E ORDER OF THE ITAT DATED 27/05/2019 FOR FRESH ADJUDICATION AS PER THE PROVIS IONS OF THE LAW. ACCORDINGLY, THE REGISTRY IS DIRECTED TO RESTORE TH E APPEAL TO ITS ORIGINAL NUMBER AND FIX THE SAME FOR FRESH HEARING IN DUE CO URSE UNDER THE INTIMATION TO BOTH THE PARTIES. 7. IN THE RESULT, MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 06 /11/2020 SD/- SD/- (MAHAVIR PRASAD) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD; DATED 06 /11/2020 # . . , . $ . . / T.C. NAIR, SR. PS MA NO.303AHD/2019 (IN IT(SS)A NO.660/AHD/2011) BLOCK PERIOD 1.4.89 TO 21.1.97 - 4 - ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. %&' ( / CONCERNED CIT 4. ( ( ) / THE CIT(A)-XV, AHMEDABAD 5. )*+ $$&' , &' , % / DR, ITAT, AHMEDABAD 6. +./ / GUARD FILE. / BY ORDER, ) $ //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 06.11.2020 (DICTATION PAD 7- PAGES ATTACHED AT THE END OF T HIS APPEAL- FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 3. OTHER MEMBER09.11.2020 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.09.11.20 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 09.11.20 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER