The DCIT, Circle-3(3), Ahmedabad V. Shri Manish Raichand Shah, Ahmedabad

MA 342/AHD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3493 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 02-06-2022
• Assessment Year: 2009-2010
• Appeal Filed On: 29-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PF JAIN
• Keywords: Audit objection
• Section: 27

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o. 3 4 2/ A h d /2 01 9 ( I n I TA N o . 6 2 0 /A h d/2 01 9 ) (A s se s s m e n t Y e a r : 2 0 09 - 1 0 ) D C I T C ir c l e- 3( 3) , A h m e da b ad V s . Sh r i Ma ni s h R a i ch a nd Sh a h, B - 7 , 2 0 1, V is hw as Ap ar t m e nt , Nr . G ul a b To w er , So la R oa d, Ah me da ba d - 3 80 05 4 [P A N N o.A V U P S3 27 3 N] (Appellant) .. (Respondent) Revenue by : Shri Atul Pandey, Sr. D.R. Assessee by : Shri P F Jain, A.R. D a t e o f H e a r i n g 03/06/2022 D a t e o f P r o n o u n c e m e n t 20/07/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The Revenue has filed this Miscellaneous Application for recalling of the order dated 14.08.2019 on the ground of matter being covered by exception provided as per Clause No. 10(c) of CBDT’s Circular No. 03/2018 dated 11.07.2018. 2. On 25.03.2022 we passed an order directing the Ld. DR to submit the copy of the order of approval of Revenue Audit Objection and the connected documents so as to ascertain the examination of the merit of the matter has been properly done by the Department or the appeal has been preferred in a mechanical manner. - 2 - MA No.342/Ahd/2019(In ITA No.620/A/19) DCIT vs. Shri Manish Raichand Shah Asst.Year – 2008-09 Pursuant to such order the Ld. D. R. filed his written notes of submission annexing the relevant documents for preferring the instant application. 3. Upon perusal of the same it appears that due application of mind has been done by the Department in preferring this application for recalling of the order passed by the Coordinate Bench. Hence, the Miscellaneous Application filed by the Revenue is allowed. The Registry is directed to fix the matter afresh for hearing upon notice to the respective parties. 4. In the result, Misc. Application filed by the Revenue is allowed. This Order pronounced in Open Court on 20/07/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/07/2022 TANMAY, Sr.PS TRUE COPY 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 1. Date of dictation 15/07/22 2. Date on which the typed draft is placed before the Dictating Member 15/07/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... /07/2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S 20 /07/2022 7. Date on which the file goes to the Bench Clerk 21/07/2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................