DCIT, Cen. Circle-2, Baroda V. Smt. Maltiben B. Parikh, Baroda

MA 44/AHD/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8359 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2008-2009
• Appeal Filed On: 31-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: O P PATHAK
• Keywords: Rectification of order; Tax effect

Judgement Text

, D IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NOS. 44 & 45/AHD/2019 A .YS. 2008-09 & 2010-11 ( IN I.T(SS).A. NOS. 215 & 216/AHD/2018 - A.YS. 2008- 09 & 2010-11 ) DCIT CEN. CIRCLE-2, BARODA / VS. SMT. MALTIBEN B. PARIKH 1, SUBHADRA PARK SOCIETY, NR. UTKARSH VIDHYALAYA, GADAPURA, RACE COURSE, VADODARA, GUJARAT, PIN 390007 / / PAN/GIR NO. : AFGPP2534K ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI O. P. PATHAK, SR.D.R. / RESPONDENT BY : SHRI BHAVIN MARFATIA, A.R. / DATE OF HEARING 05/04/2019 !'# / DATE OF PRONOUNCEMENT 10/04/2019 / O R D E R PER PRADIP KUMAR KEDIA - AM: THE CAPTIONED MISCELLANEOUS APPLICATIONS HAVE BEEN FILED AT THE INSTANCE OF REVENUE SEEKING RECTIFICATION OF ORDER DATED 30.07.2018 PASSED BY THE TRIBUNAL UNDER S. 254(1) OF THE ACT. 2. AS PER THE CAPTIONED MISCELLANEOUS APPLICATIONS, THE REVENUE SEEKS CANCELLATION OF THE ORDER OF THE CO-ORDINATE BENCH ITAT WHEREBY THE APPEAL OF THE REVENUE WAS DISMISSED ON ACCOUNT OF LOW TAX EFFECT IN VIEW OF THE FRESH TAX LIMITS FIXED AS PER THE CB DT CIRCULAR NO. M.A. NOS. 44 & 45/AHD/19 [DCIT VS. SMT. MALTIBEN BHARATBHAI PARIKH] A.YS. 2008-09 & 2010-11 - 2 - 3/2018 DATED 11.07.2018. THE REVENUE SEEKS RECALL OF THE ORDER OF THE ITAT IN IT(SS)A NOS. 215 & 216/AHD/2018 CONCERNING AYS. 2008-09 & 2010-11 ON THE GROUND THAT THE CASE OF THE ASSESS EE FALLS WITHIN THE AMBIT OF EXCEPTION 10(A) PROVIDED IN THE AFORESAI D CIRCULAR. 3. WE PRIMA FACIE FIND THAT THE APPLICATION OF THE REVENUE IS MIS- CONCEIVED IN AS MUCH AS CLAUSE 10(A) OF THE AFORESA ID CIRCULAR EXCLUDES THE APPLICABILITY OF THE CIRCULAR AT THRES HOLD ONLY WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF AN ACT OR RULE IS UNDER CHALLENGE. THE REVENUE COULD NOT SUPPORT IN SUCH A LLEGATION. THEREFORE, WE DO NOT SEE ANY ERROR IN THE ORDER OF THE ITAT RECTIFIABLE UNDER S.254(2) OF THE ACT. BOTH THE RECTIFICATION APPLICATIONS OF THE REVENUE ARE ACCORDINGLY DISMISSED. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE REVENUE ARE DISMISSED. SD/- SD/- (MAHAVIR PRASAD) (PRADIP KUMA R KEDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 10/04/2019 TRUE COPY S. K. SINHA ! / COPY OF ORDER FORWARDED TO:- & / REVENUE 2 / ASSESSEE ( ) *+ , / CONCERNED CIT 4 ,- / CIT (A) / 012 33*+4 *+#4 56) / DR, ITAT, AHMEDABAD 7 289 : / GUARD FILE. BY ORDER / 4 / 5 *+#4 56) THIS ORDER IS PRONOUNCED IN THE OPEN COURT ON 10/04/2019