Shri Sureshbhai Gordhanbhai Prajapati, Ahmedabad V. DCIT, Central Circle-1(2), Ahmedabad

MA 356/AHD/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8594 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 20-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Assessee Lawyers: PF JAIN
• Keywords: Tax effect

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MISC.APPLICATION NO.356/AHD/2019 IN CROSS OBJECTION NO.51/AHD/2019 IN IT(SS)A.NO.308 /AHD/2018 [ASSTT.YEAR 2013-14] SHRI SURESHBHAI GORDHANBHAI PRAJAPATI 1, GORDHAN BUNGALOW NR.KASTURI FLATS, THALTEJ-SHILAJ ROAD THALTEJ, AHMEDABAD 380 059. PAN : APRPP 0781 K VS DCIT, CENT.CIR.1(2) AHMEDABAD. MISC.APPLICATION NO.357/AHD/2019 IN CROSS OBJECTION NO.52/AHD/2019 IN IT(SS)A.NO.309 /AHD/2018 [ASSTT.YEAR 2013-14] SHRI RAJIVBHAI GORDHANBHAI PRAJAPATI 2-3, GORDHAN BUNGALOW NR.KASTURI FLATS, THALTEJ-SHILAJ ROAD THALTEJ, AHMEDABAD 380 059. PAN : APRPP 0713 K VS DCIT, CENT.CIR.1(2) AHMEDABAD. MISC.APPLICATION NO.358/AHD/2019 IN CROSS OBJECTION NO.53/AHD/2019 IN IT(SS)A.NO.310 /AHD/2018 [ASSTT.YEAR 2013-14] SHRI VITHALBHAI GORDHANBHAI PRAJAPATI 5, GORDHAN BUNGALOW NR.KASTURI FLATS, THALTEJ-SHILAJ ROAD THALTEJ, AHMEDABAD 380 059. PAN : AFZPP 0251 L VS DCIT, CENT.CIR.1(2) AHMEDABAD. MAS.NO.356, 357 AND 358/AHD/2019 - 2 - / (APPELLANT) / (RESPONDENT) ASSESSEE BY : SHRI P.F. JAIN, AR REVENUE BY : SHRI L.P. JAIN, SR.DR / DATE OF HEARING : 17/01/2020 /DATE OF PRONOUNCEMENT : 20/01/2020 O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER : PRESENT MISC. APPLICATIONS HAVE BEEN FILED AT THE INSTANCE OF THE ASSESSEES CONTENDING THEREIN THAT THEY HAVE FILED CROSS OBJECTIONS BEARI NG NO.51, 52 AND 53/AHD/2019 IN IT(SS)A NO.308, 309 AND 3010/AHD/201 8 ON RECEIPT OF NOTICES ON THE RESPECTIVE APPEALS. APPEALS OF THE REVENUE HAVE BEEN DISMISSED FOR WANT OF TAX EFFECT BECAUSE TAX EFFECT BY VIRTUE OF RELIEF GIVEN BY THE LD.CIT(A) WAS LESS THAN THE MONETARY L IMIT STIPULATED BY THE CBDT. ALONG WITH THE APPEALS OF THE REVENUE, T HESE COS. HAVE ALSO BEEN DISMISSED WHEREIN THE ASSESSEES HAVE RAISED SU BSTANTIAL GROUND OF APPEALS, AND THEY COULD NOT BE DISMISSED BY TREATIN G THEM AS NOT MAINTAINABLE. 2. ON DUE CONSIDERATION OF THE ABOVE FACTS, WE ARE OF THE VIEW THAT SUB-SECTION (4) OF SECTION 253 OF THE INCOME TAX AC T, 1961 AUTHORISE RESPONDENT TO FILE CROSS OBJECTION WITHIN 30 DAYS F ROM THE RECEIPT OF NOTICE IN AN APPEAL. AFTER FILING OF THE CO, SUCH CO WILL BE TREATED AT PAR WITH AN APPEAL. IN OTHER WORDS, THEY BE CONSTR UED AS IF APPEAL HAS BEEN FILED BY AN ASSESSEE. THUS, THEY COULD NOT BE DISMISSED BY TREATING THEM AS NOT MAINTAINABLE. AN APPARENT ERROR HAS CR EPT IN THE ORDER OF THE TRIBUNAL WHILE DISMISSING THESE COS. ALONG WITH THE APPEALS OF THE REVENUE. W E ALLOW ALL THREE MAS. AND RESTORE COS. TO THEIR OR IGINAL NUMBERS. REGISTRY IS DIRECTED TO LIST THE COS FOR HEARING ON 27 TH FEBRUARY, 2020. 3. IN THE RESULT, ALL THREE MISC. APPLICATIONS ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 20 TH JANUARY, 2020 SD/- SD/- (WASEEM AHMED) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED, 20/01/2020