Shri Karamshibhai Karshanbhai Bhavani, Anand-388001 V. The ITO Ward-1, Bhuj-Kutch, Bhuj-Kutch

MA 42/RJT/2023

AI Insights

The case involves a Miscellaneous Application filed by the assessee, Karamshi Karasan Bhavani, against the order of the ITAT in ITA No. 36/Rjt/2023. The original appeal was dismissed based on two decisions that the assessee contended were not applicable to their facts. The assessee argued that these decisions were not cited or discussed during the original hearing, which led to the filing of the Miscellaneous Application seeking a recall of the order and a fresh hearing. The ITAT acknowledged the oversight and allowed the application, ordering a recall of the previous order and setting the stage for a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124074 (ITAT-RAJKOT)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-10-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 24-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Ka r a m sh i Ka r a s a n B h av a n i 12, G ok ul D ha m So cie t y, Ne a r J o gn i Ma ta Te mp le , Be hin d Tr ue V e n u e , A na nd Lab h v e l R o a d , A n a n d- 38 8 0 01 PA N : A X N P B 2 14 3 F (A p p e ll a n t) V s The I TO , War d - 1 , B huj – K u t ch , ( Pr es en t I nc o me Ta x O ff ic er , Wa r d - 3) , G a nd hid h a m ( R e s p on de nt ) As s e s s e e b y : Sh ri Pa r a s F. Ja i n, A .R . R ev en u e by : Sh r i S an j e e v Ra nj an , Sr. D .R . D at e of he ar in g : 1 3- 1 0 - 2 0 2 3 D at e of pr o n ou nc e me nt : 03- 1 1 - 20 23 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is the Miscellaneous Application filed by the assessee against the order of ITAT in ITA No. 36/Rjt/2023 vide order dated 19-09-2023. 2. Before us, the primary contention of the counsel for the assessee is that in the aforesaid order, the ITAT dismissed the appeal of the assessee on the basis of two decisions, which as per the assessee are not applicable to the assessee’s fact. M.A. No. 42/Rjt/2023 (In ITA No. 36/Rjt/2023) Assessment Year 2013-14 M.A. 42/Rjt/2023 (In I.T.A No. 36/Rjt/2023) A.Y. 2013-14 Page No Karamshi Karasan Bhavani vs. ITO 2 Further, it was submitted that the aforesaid decisions on the basis which appeal of the assessee was dismissed were not confronted to the assessee during the course of hearing. Accordingly, it has been submitted in the present Miscellaneous Application that owing to non-citation and non-discussion of the decision during the course of original hearing, the matter may be recalled and assessee be given an opportunity to distinguish the aforesaid decisions. 3. In the light of the submissions made by the counsel for the assessee, we agree with the contention of the counsel for the assessee that the aforesaid decisions were not discussed during the course of arguments and accordingly, in the interest of justice, the order passed by ITAT vide order dated 19-09-2023 is hereby recalled and is directed to be fixed for fresh hearing in due course. 4. In the result, the Miscellaneous Application filed by the assessee is hereby allowed. Order pronounced in the open court on 03-11-2023 Sd/- Sd/- (WASEEM AHMED) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 03/11/2023 आदेश क त ल प अ े षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order, Assistant Registrar, Income Tax Appellate Tribunal, Rajkot