ITO, Ward-3(1)(2), Ahmedabad V. Profile Industries Limited, Ankleshwar

MA 323/AHD/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7044 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 19-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Corroborative evidences
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o. 3 2 3/ A h d /2 01 8 ( I n I TA N o . 9 5 1 /A h d/2 01 8 ) (A s se s s m e n t Y e a r : 2 0 14 - 1 5 ) I T O W ar d- 3( 1) ( 2 ) , A h m e da b ad V s . M/ s . Pr ol if e I nd us tr ies Ltd ., 2 13 , G .I .D .C . Pa n ol i, A nk le s h w a r , Gu j ar a t [ P A N N o. A AA C R 91 7 2 R ] (Appellant) .. (Respondent) Appellant by : Shri R. R. Makwana, Sr. DR Respondent by : Shri Varis V Isani D a t e o f H e a r i n g 17/09/2021 D a t e o f P r o n o u n c e m e n t 06/12/2021 O R D E R PER Ms. MADHUMITA ROY - JM: By way of filing of the Miscellaneous Application the Revenue has sought to recall the order dated 27.06.2018 passed by us. In fact, the Hon’ble Bench by the order dated 27.06.2018 was pleased to remit the issue to the file of the Ld. CIT(A) for adjudication de novo after affording an opportunity of being heard to the assessee. 2. The Revenue in the instant application pointed out that enough opportunity though was already provided to the assessee to submit supporting evidence in order to proof the claim made by the assessee, the assessee has not complied with the Ld. CIT(A). The non-cooperation of the assessee is to be considered by us before setting aside the issue to the file of the Ld. CIT(A). On this aspect he has relied upon the order passed by the Hon’ble Jurisdictional High Court in the case of Ashok Chanduji - 2 - MA No.323/Ahd/2018(In ITA No.951/A/18) ITO vs. M/s. Prolife Industries Ltd. Asst.Year – 2014-15 Thakor vs. PCIT-3, Ahmedabad where it has been observed that non-cooperation of the assessee at the level of Ld. CIT(A) questioning the order of Hon’ble ITAT in resorting the order of Ld. AO as well as the Ld. CIT(A). 3. However, we note that in Paragraph 3 of the order dated 27.06.2018 specifically states that the Departmental Representative agreed and has not objected to the matter being remitted to the file of the Ld. CIT(A) for adjudication de novo. In that view of the matter the stand taken by the department as elucidated in the instant application is not appreciated by us. Once the order is passed on the concession given by the department, filing of this Miscellaneous Application seeking to improve the case of the Revenue is not permissible. The grounds/plea taken by the Revenue is, thus, found to be frivolous and hence, the application is dismissed. 4. In the result, Misc. Application filed by the Revenue is dismissed. This Order pronounced in Open Court on 06/12/2021 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 06/12/2021 TANMAY, Sr.PS आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad