DCIT, Patan Circle, Patan V. Shri Gauravkumar Jayantilal Patel , Mehsana

MA 47/AHD/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1157 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 8 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 08-09-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 11-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o . 47/ A hd / 20 2 0 ( I n I TA N o . 1 13 3/ A hd/ 2 0 18 ) (A s se s s m e n t Y e a r : 2 0 13 - 1 4 ) DC I T Pat a n C ir cl e , Pa ta n बनाम/ V s . Sh r i G a u r a vk u m a r Ja y a n ti la l Pa t e l So ni pu r a , 1 8 0 , Pa te l V as Sa ng p r a , V ij a p ur , D i st. – Me hs an a - 3 8 2 87 0 थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A K D P A 0 1 2 8 N (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Rakesh Jha, Sr. D.R. यथ क ओर से/Respondent by : None स ु नवाई क तार ख / D a t e o f H e a r i ng 09/09/2022 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 12/10/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant Miscellaneous Application has been filed by the Revenue seeking recall of the order passed by the Co-ordinate Bench on 14 th August, 2019 whereby and whereunder the matter was dismissed due to low tax effect. 2. However, it has been brought to our notice by the Department that the prosecution under Section 276C(2) of the Income Tax Act,1961 has been launched - 2 - MA No. 47/Ahd/2020(in ITA No.1133/A/18) DCIT vs. Shri Gauravkumar J. Patel Asst.Year – 2013-14 vide registration No. 389/2019 before the Hon’ble Civil Court of Patan and hence, the matter falls under the Exception 10(f) as mentioned in the Circular being No. 3/2018 dated 11.07.2018 and 20.08.2018 and also Circular No. 19/2019 dated 08.08.2019. None appeared on behalf of the assessee. 3. However, having regard to the facts and circumstances of the matter, we recall the order. The Registry is directed to put the matter on Board upon giving notice to the respective parties. 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. This Order pronounced on 12/10/2022 Sd/- Sd/- (WASEEM AHMED) ( MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 12/10/2022 True Copy S. K. SINHA 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. गाड3 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ!धकरण, अहमदाबाद / ITAT, Ahmedabadicta