The ITO, Ward-3(3)(1), Ahmedabad V. Shri Ashokbhai Ishwarbhai Prajapati, Ahmedabad

MA 368/AHD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5310 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-01-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 02-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Keywords: Tax effect; Tax effect

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 8/ A h d /2 01 9 ( I n I TA N o . 2 01 1/ A hd/ 2 0 16 ) (A s se s s m e n t Y e a r : 2 0 08 - 0 9 ) I T O W ar d- 3( 3) ( 1 ) , A h m e da b ad V s . Sh r i A s h o k b ha i I s h w a r b h a i Pr aj a pa ti, 4 3, V a i b ha v B u ng lo w Vi b ha g- 3, N e a r Gu lab T ow er , So la R o a d, Tha lt ej , A h m e d a ba d [ P A N N o. A KM PP 7 5 2 6J ] (Appellant) .. (Respondent) Respondent by : Shri P.F. Jain, AR Appellant by : Shri S. S. Shukla, Sr. DR D a t e o f H e a r i n g 07/01/2022 D a t e o f P r o n o u n c e m e n t 24/01/2022 O R D E R PER Ms. MADHUMITA ROY - JM: In the instant Miscellaneous Application the Revenue has prayed for rectification of the order passed by us on 05.09.2019 dismissing the appeal due to low tax effect. According to Revenue the tax effect exceeds Rs. 50 lakhs. 2. However, subsequently as per tax effect in the instant matter as calculated by the ITO is of Rs. 48,83,726/- i.e. less than Rs. 50 lakhs. Hence, the - 2 - MA No.368/Ahd/2019(In ITA No.2011/A/16) ITO vs. Shri Ashokbhai Ishwarbhai Prajapati Asst.Year – 2008-09 miscellaneous application is ultimately not maintainable and, thus, dismissed for the aforesaid reason. 3. In the result, Misc. Application filed by the Revenue is dismissed. This Order pronounced in Open Court on 24/01/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 24/01/2022 TANMAY, Sr.PS 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 13/01/22 2. Date on which the typed draft is placed before the Dictating Member 17/01/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... /01/2022 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 24/01/2022 7. Date on which the file goes to the Bench Clerk 24 /01/2022 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..................