INCOME TAX OFFICER-27(2)(1), MUMBAI V. SHRI KAUSHIK C GHELANI, MUMBAI

MA 46/MUM/2020

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 4437 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 27-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE S/SHRI M. BALAGANESH , ACCOUNTANT MEMBER AND S/SHRI AMARJIT SINGH, JUDICIAL MEMBER M.A. N O . 46 / M/2020 (ARISING OUT OF ITA NO. 3975 /MUM/201 8 ) ( / ASSESSMENT YEAR: 2009 - 10 ) INCOME TAX OFFICER ROOM NO.413, 4 TH FLOOR, TOWER NO.6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI - 400703 . / VS. SHRI KAUSHIK C. GHELANI A - 401, JEERAWALI RESIDENCY, DERASAR LANE, GHATKOPAR (E), MUMBAI - 400077. / . / . PAN/GIR NO. : AAFPG7050D ( / APPELLANT ) / APPLICANT .. ( / RESPONDENT ) / DATE OF HEARING: 11 / 12 / 20 20 /DATE OF PRONOUNCEMENT: 11 /12 / 2020 ORDER UNDER SECTION 254(2)OF THE INCOME TAX ACT PER AMARJIT SINGH, J M THIS ORDER SHALL DISPOSE OF PRESENT MISCELLANEOUS APPLICATION BEARING NO.46/M/2020 ARISING OUT OF ITA. NO.3975/M/2018 DATED 20.08.2019 RELEVANT TO THE A.Y.2009 - 10 . 2. THE BRIEF FACTS OF THE CASE ARE THAT THE APPEAL OF THE REVENUE BEARING ITA. NO. 3975 /M/1 8 FOR THE A.Y.2009 - 10 TITLED AS ITO - 27(2)(1) VS. KAUSHIK CHANDULAL GHELANI WAS DISMISSED BEING LOW TAX EFFECT BY VIRTUE OF ORDER DATED 2 0.08.2019. THE SAID APPEAL FALLS UNDER EXCEPTION CLAUSE OF CIRCULAR NO. 23/2019 AND ALSO FALLS UNDER EXCEPTION CLAUSE (E) TO PARA 10 OF CIRCULAR NO. 3/2018 AS AMENDED B Y 20.08.2018, THEREFORE, THE SAID ORDER IS LIABLE TO BE RECALL AND THE APPEAL IS LIABLE TO BE DECIDED ON MERITS. 3. NOTICE GIVEN. REVENUE BY: SHRI G URBINDER SINGH ( DR) ASSESSEE BY: SHRI DHARAN GANDHI (AR) MA 46 / MUM/20 20 A.Y. 2009 - 10 4. WE HAVE HEARD THE ARGUMENT ADVANCED BY THE LD. REPRESENTATIVE OF THE PARTIES AND PERUSED THE RECORD. DURING THE COURSE OF H EARING, BOTH THE LD. REPRESENTATIVE OF THE PARTIES ADMITTED THIS FACT THAT THE APPEAL FALLS UNDER THE EXCEPTION CLAUSE OF CIRCULAR NO. 23/2019 AND ALSO FALLS UNDER EXCEPTION CLAUSE (E) TO PARA 10 OF CIRCULAR NO. 3/2018 AS AMENDED BY 20.08.2018. UNDOUBTEDLY , IN THE SAID CIRCUMSTANCES, THE APPEAL IS NOT LIABLE TO BE DISMISSED AS WITHDRAWN, HENCE, WE RECALL THE ORDER DATED 20.08.2019 AND FIXED THE APPEAL FOR HEARING ON 21.01.2021. SINCE THE ORDER HAS BEEN PRONOUNCED IN THE PRESENCE OF THE PARTIES, THEREFORE, T HERE IS NO NEED TO INFORM THE PARTIES . C OME UP ON THE DATE FIXED. A CCORDINGLY, THE PRESENT MISCELLANEOUS APPLICATION OF THE REVENUE IS HEREBY ALLOWED . IN THE RESULT , THE MISCELLANEOUS APPLICATIO N FILED BY THE REVENUE IS HEREBY ALLOWED . ORDER WAS PRON OUNCED IN TH E OPEN COURT ON 11 /12 / 2020 SD/ - SD/ - ( M. BALAGANESH ) (AMARJIT SINGH) / ACCOUNTANT MEMBER /JUDICIAL MEMBER MUMBAI, DT: 11 /12 / 2020 VIJAY PAL SINGH (SR. PS) COPY TO : 1 . THE APPELLANT 2 . THE RESPONDENT 3 . THE CIT(A) 4 . THE CIT 5 . THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE, H , BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES