The ITO, Sabarkantha, Ward-4, Sabarkantha V. Shri Hafisbhai A. Patel, Sabarkantha

MA 36/AHD/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6433 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.36/AHD/2019 WITH ITA NO. 2809/AHD/2017 (ASSESSMENT YEAR : 2013-14) THE INCOME TAX OFFICER, S. K. WARD 4, HIMATNAGAR. VS. SHRI HAFISBHAI A. PATEL, AT ILOL GAM TAL HIMATNAGAR, DIST SABARKANTHA 383 001. [PAN NO. BGDPP 4935 P] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI L. P. JAIN, SR. D.R. RESPONDENT BY : SHRI SULABH PADSHAH, A.R. DATE OF HEARING 06/09/2019 DATE OF PRONOUNCEMENT 17/10/2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE REVENUE SEEKING RECALL OF THE TRIBUNALS ORDER DATED 06.09. 2018 IN ITA NO. 2809/AHD/2017 (REVENUES APPEAL) FOR ASSESSMENT YEAR 2013-14 WHER EBY AND WHEREUNDER THE APPEAL PREFERRED BY THE REVENUE WAS DISMISSED DUE TO LOW T AX EFFECT. 2. AS IT APPEARS FROM THE APPLICATION BEFORE US THE TAX EFFECT INVOLVED IN THAT PARTICULAR MATTER AS WORKED OUT BY THE REVENUE WAS RS.20,58,164/- AT THAT PERIOD OF TIME WHEN THE MONITORY LIMIT PRESCRIBED UNDER CIRCULAR N O.03/2018 INCURRED THE APPEAL PREFERRED BEFORE THE LEARNED TRIBUNAL WAS OF RS.20 LACS HENCE, THE PRAYER FOR RECALLING OF THE ORDER HAS BEEN MADE. SINCE THAT PARTICULAR POIN T OF TIME WHEN THE APPEAL WAS DISMISSED THE TAX EFFECT WAS MORE THAN THE MONITORY LIMIT PRESCRIBED UNDER THE SAID - 2 - MA N O.36/AHD/2019(IN ITA NO.2809/A/17) THE ITO VS. SHRI HARISHBHAI A. PATEL ASST.YEAR 2013-14 CIRCULAR NO.03/2018. WE FIND AN ERROR APPARENT ON T HE FACE OF THE RECORD IN DISMISSING THE SAME DUE TO LOW TAX EFFECT. HENCE, SUCH ORDER I S RECALLED. IN THE RESULT, MA IS ALLOWED. HOWEVER, TAKING INTO CONSIDERATION THE LATEST CIRCU LAR NO.17/2019 DATED 8 TH AUGUST, 2019 ISSUED BY CBDT WHEREBY AND WHEREUNDER THE MONITORY LIMIT HAS BEEN RAISED UPTO RS.50 LACS FOR PREFERRING AN APPEAL BY REVENUE BEFORE THE LEARNED TRIBUNAL. WE FIND NO REASON TO ENTERTAIN THIS ITA BEING NO.28 09/AHD/2017 HENCE SAME IS DISMISSED DUE TO LOW TAX EFFECT. 3. THUS THE ITA NO.2809/A/17 IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 17/10/2019 SD/- SD/- ( WASEEM AHMED ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 17/09/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. () / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / ( DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 16.09.2019 (DICTATION PAGE 1) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 17.09.2019 3. OTHER MEMBER 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. - 3 - MA N O.36/AHD/2019(IN ITA NO.2809/A/17) THE ITO VS. SHRI HARISHBHAI A. PATEL ASST.YEAR 2013-14 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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