ITO, Ward 2(1) (1), Ahmedabad V. M/s Kunj Infra Development Pvt. Ltd., Ahmedabad

MA 393/AHD/2019

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2039 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 24-12-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: DINESH SINGH
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 143(3); 92

Judgement Text

, ‘B’ । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (Convened through Virtual Court) BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR & SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMEBR MISCELLANEOUS APPLICATION No. 393/Ahd/2019 (in ITA No. 1642/Ahd/2017) ( Assess ment Ye ar : 2009-10) IT O W ar d- 2( 1) (1 ) / 2 (1 ) (2) , Ah me da bad / V s . M / s. K un j I nf ra De vel op me nt P vt . Lt d. A-2 , Ar bu da A pa rt me nt, Nr. J ai n Te mp le, Ne hru na ga r Ch ar R ast a (Ci rc le ), A mba wa di , Ah me da bad / /P A N / G IR N o . : A A D C K 2 8 3 2 J ( Appellant) . . ( / Respondent) /Appellant by : Shri Dinesh Singh, Sr. D.R. / Respondent by : None ु नव D a t e o f H e a r i n g 18/02/2022 !"# /D a t e o f P r o n o u n c e m e n t 03/03/2022 ORDER PER MAHAVIR PRASAD, JM: This miscellaneous application has been filed by the Revenue under s.254(2) of the Act against the Tribunal order dated 05.09.2019 to recall the impugned order. MA No. 393/Ahd/2019 [ITO vs. M/s. Kunj Infra Development Pvt. Ltd.] AY 2009-10 - 2 - 2. Following facts have been mentioned by the Revenue in the Miscellaneous Application: “In this case, the applicant most respectfully submits that the applicant herein had filed ITA No. 1642/Ahd/2017 of the Income tax Act, 1961 before the Hon'ble ITAT, Ahmedabad, against order dated 05.09.2019 of the Hon'ble ITAT, "B", Bench, Ahmedabad in the above mentioned case. 1. In this case, the assessee has filed its return of income for A.Y. 2009-10 on 8.0912009 declaring total loss of Rs.(-) 58,13,749/-. The assessment was ted u/s 143(3) r.w.s. 147 of the Act on 09.12.2016 determining total income of Rs.91,86,250/- after making addition/disallowances of Rs.1,50,00,000/-. 2. Being aggrieved with the order of the A.O., the assessee preferred appeal before CIT(A). The CIT (A) vide its order No.CIT(A)-2/652/ITO, Wd.2(1)(4)/2016-17 Old partly allowed the appeal of the assessee . 3. Aggrieved with the order of the Ld.CIT (A), Revenue has preferred appeal before Hon'ble ITAT against the order of the Ld CIT (A) and the Hon'ble ITAT has dismissed the appeal of the Department relying upon the CBDT's Circular No. 17/2019 dated 08.08.2019 holding that the tax effect was below the limits for filing appeal before 1TAT. 4. Perusal of the ITAT order dated 05.09.2019 revels that Hon'ble ITAT has not gone into the merits of the matter. The Hon'ble ITAT has not adjudicated any issue on merits but relying on Board's Instruction No 03/2018 dated 11/07/2018 and subsequent vide letter dt.20.08.2018 and Cir.no. 17/2019 dt.08.08.2019, disposed off the appeal filed by the revenue stating "not considering the said circular appeal is not maintainable in view of the tax effect involved in the case is below the prescribed monetary limit." However, on verification of the case records, it is seen that tax effect involved is Rs.50,98,000/- and therefore the appeal is required to be restored by way of filing Miscellaneous Application. It is therefore respectfully submitted and prayed that in the facts and circumstances states hereinabove, this Honble Court pleased to: (a) To recall the order dated 05.09.2019 passed by this Hon'ble ITAT "A" Bench, Ahmedabad in ITA No. 1642/Ahd/2017 and hear the applicant herein on merits, (b) To pass any other or further orders, as this Hon'ble Tribunal may deem fit and proper in the facts and circumstances of the case.” 3. None appeared on behalf of the assessee. MA No. 393/Ahd/2019 [ITO vs. M/s. Kunj Infra Development Pvt. Ltd.] AY 2009-10 - 3 - 4. We have heard the Revenue and after going through the calculation of tax involved is Rs.50,98,000/- is more than prescribed limit in CBDT vide Instruction No. F. No. 279/Misc/M-93/2018-ITJ dt. 20/08/2019 has observed that Circular No.17/2019 dated 08/08/2019. Since, tax is more than Rs.50 Lakhs, therefore, we recall the order of ITA No.1642/Ahd/2017 dated 05.09.2019 and direct the Registry to fix this matter on 2 nd May, 2022 before the bench under intimation to both the parties. 5. In the result, the miscellaneous application filed by the Revenue is allowed. Sd/- Sd/- (ANNAP UR NA GUP TA) (MAHAVIR PRASAD) ACC OUNTANT MEMB ER JUDICIAL MEMBER Ahmedabad: Dated 03/03/2022 True Copy S.K.SINHA ेश ! " #े" / Copy of Order Forwarded to:- $ व / Revenue 2 व द / Assessee ' ( )* ु + / Concerned CIT 4 ु + - / CIT (A) . /व0 1 2 2न)*3 )* #3 45द ( द / DR, ITAT, Ahmedabad 6 1 78 9 / Guard file. By order/ द श 3 उ / 4 )* #3 45द ( द । This Order pronounced in Open Court on 03/03/2022