Dy. Commr. Of Income Tax, Morvi V. M/s Lorenzo Vitrified Tiles P. Ltd., Morvi

MA 48/RJT/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3919 (ITAT-RAJKOT)
• Duration Of Justice: 3 year(s) 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND MS. MADHUMITA ROY, JUDICIAL MEMBER MA No. 48/Rjt/2019 (Arising out of ITA No. 208/Rjt/2018) Assessment Year : 2009-10 The ACIT, Morbi Circle, Morbi Vs M/s. Lorenzo Vitrified Tiles Pvt Ltd., 8-A, National Highway, Lalpar, Morbi PAN : AABCL 2337 B / (Appellant) / (Respondent) Revenue by : Shri B.D. Gupta, Sr DR Assessee by : Shri Vimal Desai, AR /Date of Hearing : 10/06/2022 /Date of Pr onouncement: 15/06/2022 आदेश/O R D E R PER P.M. JAGTAP, VICE-PRESIDENT : By this Miscellaneous Application, the Revenue is seeking recall of the Tribunal’s order dated 30 th November 2018 passed in ITA No.208/Rjt/2018 dismissing the appeal of the Revenue for low tax effect on the ground that the said appeal is falling under exception laid down in para 10(c) of Circular No.03 of 2018 dated 11.07.2018 as further clarified on 11.12.2018. 2. We have heard the arguments of both the sides and also perused the relevant material available on record. As submitted by the learned Counsel for the assessee, the issue involved in the corresponding appeal of the Revenue being ITA No.208/Rjt/2018 is already settled by the assessee under the “Direct Tax Vivad Se Vishwas Scheme” and the said appeal is, therefore, liable to be withdrawn by the Department as agreed even by the MA No. 48/Rjt/2019 DCIT Vs. Lorenzo Virtified Tiles P Ltd AY : 2009-10 2 learned Departmental Representative. This Miscellaneous Application thus has become infructuous and the same is accordingly dismissed. 3. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on 15 th June, 2022 at Ahmedabad. Sd/- Sd/- (MADHUMITA ROY) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 15/06/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Rajkot, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Rajkot 1. Date of dictation- ...14.06.2022...- ... 2. Date on which the typed draft is placed before the Dictating Member ......14.06.2022...... Other member ...14.06.2022 .................. 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...14.06.2022 ............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement 15.06.2022.. 5. Date on which the file goes to the Bench Clerk...15.06.2022......... 6. Date on which the file goes to the Head Clerk.................................. 7. The date on which the file goes to the Assistant Registrar for signature on the order..................... 8. Date of Despatch of the Order..................