The DCIT, Central Circle-5(2), Ahmedabad V. Shri Dilipbhai Govindbhai Purohit, Ahmedabad

MA 360/AHD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4909 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 4 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 21-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Keywords: Tax effect
• Section: 68

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 6 0/ A h d /2 01 9 ( I n I T( SS ) A N o. 6 8 /A h d/ 20 16 ) (A s se s s m e n t Y e a r : 2 0 10 - 1 1 ) D C I T C ir c l e- 5( 2) , A h m e da b ad V s . Sh r i D i li pb h a i G o v i nd b ha i Pu r o h it , 30 4, S a ma rth Fla ts , O p p . S a m ar t he s h w ar Ma h a d ev , La w G a r de n , Ah me da ba d [ P A N N o. A C P PP 8 8 1 2Q ] (Appellant) .. (Respondent) Respondent by : Shri S.N. Divatia, A.R. Appellant by : Shri V.K. Singh, Sr. DR D a t e o f H e a r i n g 25/03/2022 D a t e o f P r o n o u n c e m e n t 30/03/2022 O R D E R PER Ms. MADHUMITA ROY - JM: At the time of hearing of the matter the Ld. D.R. with all his fairness agrees with the calculation made by the Ld. A.R. in respect of the tax effect of the issues involved in the matter is less than 50lakhs. Hence, no merit if found in preferring the instant appeal by the Revenue for recalling of the matter which has already been dismissed due to low tax effect on 14.08.2019. Hence, this Miscellaneous Application is dismissed. 2. In the result, Misc. Application filed by the Revenue is dismissed. This Order pronounced in Open Court on 30/03/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 30/03/2022 TANMAY, Sr.PS TRUE COPY - 2 - MA No.360/Ahd/2019(In IT(SS)A No.68 /A/16) DCIT vs. Shri Dilipbhai Govindbhai Purohit Asst.Year – 2010-11 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 25/03/22 2. Date on which the typed draft is placed before the Dictating Member 25/03/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... /03/2022 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 30/03/2022 7. Date on which the file goes to the Bench Clerk 30/03/2022 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..................