The ACIT, Circle-1(2), Vadodara V. M/s. Web Gazer Software Company, Vadodara

MA 42/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6966 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 10-02-2020
• 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.42/AHD/2020 (IN ./IN ITA NO.1559/AHD/2017) ( /ASSESSMENT YEAR : 2009-10) THE ACIT CIRCLE-1(2) VADODARA / VS. M/S.WEB GAZER SOFTWARE CO. 303-304, ARUNDEEP COMPLEX RACE COURSE CIRCLE VADODARA 390 007 ./ ./PAN/GIR NO. : AAAFW 2667 B ( /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 09/09/2020 / O R D E R PER RAJPAL YADAV, VICE PRESIDENT: BY WAY OF THE PRESENT MISCELLANEOUS APPLICATION, RE VENUE HAS PLEADED THAT WITH THE HELP OF CIRCULAR ISSUED BY THE CBDT B EARING NO.17 OF 2019, DATED 08/08/2019, THE TRIBUNAL HAS DISMISSED ITS AP PEAL BEARING ITA NO.1559/AHD/2017 VIDE ORDER DATED 14/08/2019 BY OBS ERVING THAT TAX EFFECT INVOLVED IN THE PRESENT APPEAL BY VIRTUE OF RELIEF GIVEN BY THE CIT(A) IS BELOW RS.50 LAKHS. MA NO.42/AHD/2020 (IN ITA NO.1559/AHD/2017) ACIT VS. M/S.WEB GAZER SOFTWARE CO. ASST.YEAR 2009- 10 - 2 - 2. ACCORDING TO THE REVENUE, IN FACT, TAX EFFECT IN VOLVED IN THE PRESENT APPEAL IS MORE THAN RS.50 LAKHS AND IT OUGHT NOT TO HAVE BEEN DISMISSED ON THAT GROUND. 3. THE LD.COUNSEL FOR THE ASSESSEE AGREED FOR THE A BOVE ASPECT AND ALSO DID NOT DISPUTE THAT CASE OF THE REVENUE FALLS WITH IN THE EXCEPTION PROVIDED IN THE SAID CIRCULAR AND, THEREFORE, IT DESERVES TO BE DECIDED ON MERITS. 4. CONSIDERING THE ABOVE FACT, WE RECALL OUR ORDER TO THE ABOVE EXTENT AND RESTORE ITA NO.1559/AHD/2017 FOR AY 2009-10 TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 21/12/2020 . NO NOTICE WILL BE ISSUED AS THIS DATE OF HEARING HAS D ULY BEEN INFORMED TO BOTH THE PARTIES. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y 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 MA NO.42/AHD/2020 (IN ITA NO.1559/AHD/2017) ACIT VS. M/S.WEB GAZER SOFTWARE CO. ASST.YEAR 2009- 10 - 3 - ! '! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. %&' ( / CONCERNED CIT 4. ( ( ) / THE CIT(A)-4, VADODARA 5. )* + $$&' , &' , % / DR, ITAT, AHMEDABAD 6. + ./ / GUARD FILE. / BY ORDER, ) $ //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION..04.09.20 ( DICTATION-PAD 4-PAGES ATTACHED AT THE END OF THIS FILE ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07.09.20 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.9.9.20 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ..9.9.20 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