The DCIT, Circle-4(2), Ahmedabad V. Shri Ketan Babubhai Patel, Ahmedabad

MA 46/AHD/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3495 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 05-05-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o . 46/ A hd / 20 1 9 ( I n I TA N o . 3 01 2/ A hd/ 2 0 14 ) (A s se s s m e n t Y e a r : 2 0 08 - 0 9 ) D C I T C ir c l e- 4( 2) , A h m e da b ad V s . Sh r i K e ta n B a bu b h ai P a te l B -5 0 1, Sa t ya m e v C o mple x, Op p. N e w H i gh C o ur t , Ah me da ba d - 3 80 06 0 [ P A N N o. A C TP P0 2 92 Q ] (Appellant) .. (Respondent) Revenue by : Shri Umesh Agarwal, Sr. D.R. Assessee by : Shri S. N. Divetia, A.R. D a t e o f H e a r i n g 06/05/2022 D a t e o f P r o n o u n c e m e n t 20/07/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The Revenue has filed the appeal for recalling of the order dated 08.08.2018 passed by the Coordinate Bench whereby and whereunder the appeal preferred by the Revenue was dismissed due to low tax effect. 2. The application has been made due to Revenue Audit objection stated to have been covered as per Para 10(c) of the CBDT Circular No.3/2018 dated 11.07.2018. However, in spite of several opportunities granted to the Revenue no proper explanation as to how Revenue objection been made and accepted by the authorities has been rendered by the Department before us. Hence, we do not find any merit in the Miscellaneous Application filed by the Department seeking for - 2 - MA No.46/Ahd/2019(In ITA No.3012/A/14) DCIT vs. Shri Ketan Babubhai Patel Asst.Year – 2008-09 recalling of the order passed by the Coordinate Bench in the absence of any supporting documents and thus, dismissed. Hence, this miscellaneous application filed by the Revenue is, thus, dismissed. 3. In the result, Misc. Application filed by the Revenue is dismissed. This Order pronounced in Open Court on 20/07/2022 Sd/- Sd/- (WASEEM AHMED) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/07/2022 TANMAY, Sr.PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 15/07/22 2. Date on which the typed draft is placed before the Dictating Member 15/07/2022 3. Other Member... 4. Date on which the approved draft comes to the Sr.P.S./P.S ... /07/2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement... 6. Date on which the fair order comes back to the Sr.P.S./P.S 20/07/2022 7. Date on which the file goes to the Bench Clerk 21/07/2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..................