The Dy. CIT., Circle-1(2), Baroda V. M/s. Plastichemix Industries, Baroda

MA 48/AHD/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6447 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-05-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 31-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RICHA RASTOGI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.48/AHD/2019 (IN ITA NO. 223/AHD/2017) (ASSESSMENT YEAR : 2012-13) THE DY. CIT, CIRCLE 1(2), VADODARA. VS. M/S. PLASTCHEMIX INDUSTRIES, SINDOOR BUNGLOW, PASHABHAI PATEL PARK, RACE COURSE, VADODARA 390 007. [PAN NO. AABFP 8519 L] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : MS. RICHA RASTOGI, SR. D.R. RESPONDENT BY : MS. URVASHI SHODHAN, A.R. DATE OF HEARING 05.04.2019 DATE OF PRONOUNCEMENT 06.05.2019 O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF THE REVENUE SEEKING RESTORATION OF TRIBUNALS ORDER DATED 31.07 .2018 IN ITA NO.223/AHD/2017 (REVENUES APPEAL) FOR ASSESSMENT YEAR 2012-13 WHER EBY AND WHEREUNDER THE MATTER WAS DISMISSED DUE TO LOW TAX EFFECT. 2. PERUSED THE MISC. APPLICATION. WE FIND THAT THOU GH THE APPEAL FILED BY THE REVENUE WAS DISMISSED IN THE LIGHT OF THE CENTRAL BOARD DIR ECT TAXES CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018 STATING THAT THE TAX EFFECT INVOLVED IS LESS THAN THE MONETARY LIMIT BUT THE ACTUAL TAX EFFECT AS COMPUTED BY THE REVENUE IS OF RS.20,28,135/-. - 2 - MA N O.48/AHD/2019(IN ITA NO.223/A/17) M/S. PLASTCHEMIX INDUSTRIES ASST.YEAR 2012-13 4. IN VIEW OF THE ABOVE PROPOSITION, WE HOLD THAT A N APPARENT MISTAKE HAS OCCURRED IN THE ORDER PASSED BY TRIBUNAL WHICH NEEDS TO BE RECT IFIED. ACCORDINGLY, WE RECALL THE ORDER PASSED DATED 31.07.2018 AND RESTORE THE APPEAL AT I TS ORIGINAL NUMBER. THE REGISTRY IS DIRECTED TO FIX THE MATTER FOR HEARING BEFORE REGUL AR BENCH IN DUE COURSE UNDER INTIMATION OF BOTH THE PARTIES. 5. IN THE RESULT, MISC. APPLICATION IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 06/05/2019 SD/- SD/- ( AMARJIT SINGH ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 06/05/2019 PRITI YADAV, SR.PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 24.04.2019. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.04.2019 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 24.04.2019 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S. 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER