The ACIT, Circle2(1)(2), Ahmedabad V. Kalthia Engineering & Construction Ltd., Ahmedabad

MA 398/AHD/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6968 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 27-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD [ CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO. 398/AHD/2019 (IN ./IN ITA NO.2127/AHD/2017) ( /ASSESSMENT YEAR : 2014-15) THE ACIT CIRCLE-2(1)(2) AHMEDABAD / VS. KALTHIA ENGINEERING & CONSTRUCTION LTD. 193, KALTHIA HOUSE THALTEJ, AHMEDABAD ./ ./PAN/GIR NO. : AAACK 8944 N ( /APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI DILEEP KUMAR, SR.DR / RESPONDENT BY: SHRI MANISH J. SHAH, AR / DATE OF HEARING 04/09/2020 / DATE OF PRONOUNCEMENT 9/09/2020 / O R D E R PER RAJPAL YADAV, VICE PRESIDENT: THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED AT THE INSTANCE OF THE REVENUE POINTING OUT AN APPARENT ERROR IN THE O RDER OF THE TRIBUNAL DATED 14/08/2019 PASSED IN ITA NO.2127/AHD/2017 FOR AY 20 14-15. 2. IT IS PLEADED IN THE APPLICATION THAT APPEAL OF THE REVENUE BEARING ITA NO.2127/AHD/2017 WAS DISMISSED ON THE GROUND THAT T AX EFFECT INVOLVED IN THE APPEAL BY VIRTUE OF RELIEF GIVEN BY THE CIT(A) IS BELOW RS.50 LAKHS. THE REVENUE HAS FURTHER PLEADED THAT, IN FACT, TAX EFFE CT IS OF RS.60,56,388/- MA NO.398/AHD/2019 (IN ITA NO.2127/AHD/2017) ACIT VS. KALATHIA ENGINEERING & CONSTRUCTION LTD. ASST.YEAR 2014- 15 - 2 - WHICH IS MORE THAN RS.50 LAKHS AND, THEREFORE, ITS APPEAL OUGHT NOT TO HAVE BEEN DISMISSED BY APPLYING CIRCULAR NO.17 OF 2019 D ATED 08/08/2019. 3. THE LD.COUNSEL FOR THE ASSESSEE WAS UNABLE TO CONTROVERT THIS CONTENTION AND AGREED THAT TAX EFFECT WAS MORE THAN RS.50 LAKH S AND APPEAL OF THE REVENUE OUGHT NOT TO HAVE BEEN DISMISSED WITH THE H ELP OF THIS CIRCULAR. 4. CONSIDERING THE ABOVE FACT, WE RECALL OUR ORDER TO THE ABOVE EXTENT AND RESTORE ITA NO.2127/AHD/2017 TO ITS ORIGINAL NU MBER. REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 16/12/2020 . NO NOTICE WILL BE ISSUED AS THIS DATE OF HEARING HAS DULY BEEN INFORM ED TO BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILE D BY THE REVENUE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 9/09/2020 SD/- SD/- ( WASEEM AHMED ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER VICE PRESIDENT AHMEDABAD; DATED 9/09/2020 # . . , . $ . . / T.C. NAIR, SR. PS ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. %&' ( / CONCERNED CIT 4. ( ( ) / THE CIT(A)-2, AHMEDABAD 5. )* + $$&' , &' , % / DR, ITAT, AHMEDABAD 6. + ./ / GUARD FILE. / BY ORDER, ) $ //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD