The Dy.CIT, Mehsana Circle, Mehsana V. M/s. Zirconia Cera Tech Glazes, Mehsana

MA 33/AHD/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5279 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 11 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-01-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 04-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: UMESH KUMAR AGARWAL
• Assessee Lawyers: PARIMALSINH PARMAR
• Keywords: Tax effect; Tax effect

Judgement Text

आयकर अपीलीय अिधकरण, अहमदाबाद ᭠यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS. MADHUMITA ROY, JUDICIAL MEMBER MA No.33/Ahd/2020 (in ITA No. 1067/AHD/2018) िनधाᭅरण वषᭅ/Asstt. Year: 2009-10 The ACIT Mehsana Circle Mehsana Vs. M/s.Zinconia Cera Tech Glazes Survey No.236 At Palej Dist.Mehsana PAN: AAAFZ 3640 D (Applicant) (Respondent) Revenue by : Shri Umesh Kumar Agarwal, Sr.DR Assessee by : Shri Parimalsinh Parmar, AR सुनवाई कᳱ तारीख/Date of Hearing : 03/12/2021 घोषणा कᳱ तारीख /Date of Pronouncement: 28/01/2022 आदेश/O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The Revenue by way of this miscellaneous application is seeking to recall the order passed by the ITAT in ITA No. 1067/Ahd/2018 dated 27/08/2019 on the reasoning that there is a mistake apparent from record. 2. The Revenue in the miscellaneous application, inter-alia submitted that the case of the assessee was dismissed on account of low tax effect in view of the CBDT Circular No.17/2019 dated 08/08/2019. However, the case of the assessee was covered under the exception provided in clause 10(e) of the CBDT Circular. Accordingly, it was contended that the case of the Revenue cannot be dismissed MA No.33/Ahd/2020 (In ITA No.1067/Ahd/2018) A.Y. 2009-10 2 on account of low-tax effect. Thus, the Ld. DR before us prayed to recall the order passed by the ITAT which was dismissed on account of low tax effect inadvertently. 3. The Ld. AR has not brought anything contrary to the arguments advanced by the ld. DR for the Revenue. 4. We have heard the rival contentions and perused the materials available on record. CBDT circular No.17/2019 dated 08/08/2019 was issued by the CBDT by stating that the appeals before the Tribunal shall not be contested if the tax effect in dispute is less than Rs. 50 lakhs by virtue of the relief given by the ld. Commissioner of Income Tax (Appeals). However, there was certain exceptions to this limit of disputed tax. One of the exception was falling under clause 10(e) of the said Circular which states as under:- “(e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI / ED / DRI / SFIO / Directorate General of GST Intelligence (DGGI)". 4.1 Admittedly, in the case on hand the information was received from DGCEI from external sources. Thus, as per the circular dated 17/2019 dated 08.08.2019 read with circular no.3/2018 dated 11.07.2018 as amended on 20.08.2018, the case of the assessee falls in the exception provided in para 10(e) of the said instruction in as much as the addition is based on information received from external sources in the nature of law enforcement agencies, namely, Sales Tax Authorities. 5. In view of the above, we recall the order of the ITAT as there is an apparent mistake in the order. At the time of hearing, it was directed to fix the case for hearing on 11/01/2022. But the order was not passed by the ITAT till 11- MA No.33/Ahd/2020 (In ITA No.1067/Ahd/2018) A.Y. 2009-10 3 1-2022 due to oversight. Accordingly, we direct the registry to fix the case on 3-3- 2022 under intimation to both the parties. 6. In the result, miscellaneous application filed by the Revenue is allowed. Order pronounced in the Court on 28/01/2022 at Ahmedabad. Sd/- Sd/- (MS.MADHUMITA ROY) (WASEEM AHMED) JUDICIAL MEMBER ACCOUNTANT MEMBER (True Copy) Ahmedabad; Dated 28/01/2022 Manish/TC Nair