The ITO, Ward-7(2)(1), Ahmedabad V. Shri Shivajirao R.Chavan, Ahmedabad

MA 48/AHD/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4314 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1996-1997
• Appeal Filed On: 12-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PURSHOTTAM KUMAR
• Assessee Lawyers: SARKAR SHARMA

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI RAJPAL YADAV, HONBLE VICE-PRESIDENT AND SHRI WASEEM AHMED HONBLE ACCOUNTANT MEMBER MISC.APPLICATION NO.48/AHD/2020 IN ITA NO.332/AHD/2005 ASSTT.YEAR 1996-97 THE ITO, WARD - 3(2) AHMEDABAD. VS. SHRI SHIVAJIRAM R. CHAVAN M-327, SECTOR IV, K.K. NAGAR GHATLODIYA, AHEMDABAD. ( APPLICANT ) ( RESPONENT ) REVENUE BY : SHRI PURSHOTTAM KUMAR, SR.DR ASSESSEE BY : SHRI SARKAR SHARMA, AR / DATE OF HEARING : 01/10/2020 / DATE OF PRONOUNCEMENT: 5/10/2020 / O R D E R PER RAJPAL YADAV, VICE-PRESIDENT PRESENT MA IS DIRECTED AT THE INSTANCE OF REVENUE P OINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 14.8.2019 PASSED IN ITA NO.332/AHD/2005 FOR A.Y.1996-97. 2. IT IS PLEADED IN THE MA THAT CASE OF THE REVENUE FALLS WITHIN THE EXCEPTION CLAUSE (E) OF PARA-10 OF THE CBDT CIRCULA R I.E. PROCEEDINGS IN THIS CASE WAS TAKEN UP ON THE BASIS OF EXTERNAL INFORMAT ION I.E. CBI. THE LD.COUNSEL FOR THE ASSESSEE DID NOT DISPUTE ABOUT T HIS, AND SUBMITTED THAT APPEAL OF THE ASSESSEE I.E. ITA NO.435/AHD/2005 FOR THIS ASSESSMENT YEAR IS PENDING IN THE TRIBUNAL FOR ADJUDICATION. THIS APP EAL WAS LISTED LAST ON MA NO.48/AHD/2020 2 15.9.2021, BUT BENCH DID NOT FUNCTION, HENCE THIS I S PENDING. HE DO NOT RAISE OBJECTION FOR RECALL OF THIS ORDER OF THE TRIBUNAL FOR ADJUDICATION ON MERIT. 3. ON DUE CONSIDERATION OF THE ABOVE FACTS, THIS MA IS ALLOWED AND THE APPEAL OF THE REVENUE IS RESTORED TO ORIGINAL NUMBE R I.E. ITA NO.332/AHD/2005. REGISTRY IS DIRECTED TO LIST THIS APPEAL FOR HEARING ALONG WITH CROSS APPEAL BEARING NO.435/AHD/2005. 4. IN THE RESULT, THE MAS. ALLOWED. ORDER PRONOUNCED IN THE COURT ON 5 TH OCTOBER, 2021 AT AHMEDABAD. SD/- SD/- (WASEEM AHMED ) ACCOUNTANT MEMBER (RAJPAL YADAV) VICE-PRESIDENT