The ITO, Ward-2(1)(1), Ahmedabad V. M/s. Eminent Infracon Pvt. Ltd, Ahmedabad

MA 49/AHD/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3092 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-08-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 25-08-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 17-07-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect
• Section: 40(a)(ia)

Judgement Text

आयकर य कर , हमदाबाद याय ‘‘स ’’ हमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER MA No. 49/Ahd/2022 (Arising out of ITA No. 1416/Ahd/2019) Assessment Year : 2013-2014 Income Tax Officer, Ward-2(1)(1), Ahmedabad Vs M/s. Eminent Infracon Pvt. Ltd., 201, Satyam Complex, Opp. R.K. Royal Hall, Science City Road, Sola, Ahmedabad-380061 PAN : AACCE 3245 Q Applicant Respondent Assessee by : None Revenue by : Shri Shramdeep Sinha, Sr. DR /Date of Hearing : 26/08/2022 /Date of Pronouncement: 26/08/2022 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 23.02.2022 passed in ITA No. 1416/Ahd/2019 dismissing the appeal of the assessee on account of low tax effect. 2. At the time of hearing of this Miscellaneous Application fixed today, none has appeared on behalf of the assessee. This Miscellaneous Application of the Revenue is, therefore, being disposed of ex parte qua the assessee after hearing the arguments of the learned DR and perusing the relevant material available on record. As submitted by the Revenue in the present Miscellaneous Application and further reiterated by the learned DR at the time of hearing before us, addition of Rs.1,97,194/- on account of disallowance under Section 40(a)(ia) of the Act as in dispute in the Revenue’s appeal was made by the Assessing Officer on the basis of audit objection which was accepted by the Department. The appeal of the Revenue filed in this case thus is covered under the category of exception as specified in CBDT Circular No. 3/2018 in clause 10(c) dated 11.07.2018. As rightly contended by the learned DR, this appeal of the Revenue, therefore, is required to be MA No. 49/Ahd/2022 ITO Vs. Eminent Infracon Pvt Ltd AY : 2013-14 2 disposed of by the Tribunal on merit and there is a mistake in the order of the Tribunal dated 23.02.2022 (supra) in dismissing the same on account of low tax effect. We, therefore, rectify the said mistake by recalling the order of the Tribunal dated 23.02.2022 and restoring the appeal of the assessee on its original number with the direction to the Registry to fix the same for hearing afresh before the regular Bench in due course. 3. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open Court on 26 th August, 2022 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) (P.M. JAGTAP) JUDICIAL MEMBER VICE-PRESIDENT Ahmedabad, Dated 26/08/2022 *Bt /Copy of the Order forwarded to : 1. ! / The Appellant 2. "# ! / The Respondent. 3. $%$&' # # ( / Concerned CIT 4. # # ( ) (/ The CIT(A)- 5. + , # &' , # # &' /DR,ITAT, Ahmedabad, 6. , ./ 0 /Guard file. / BY ORDER, TRUE COPY ह # $ज (Asstt. Registrar) # # &' ITAT, Ahmedabad 1. Date of dictation- ...26.08.2022 – one page dictation pad attached...... 2. Date on which the typed draft is placed before the Dictating Member ...26.08.2022 ............ Other member.... 26.08.2022 .... 3. Date on which the approved draft comes to the Sr.P.S./P.S. - ...26.08.2022 ............... 4. Date on which the fair order is placed before the Dictating Member for Pronouncement .. 26.08.2022 5. Date on which the file goes to the Bench Clerk....26.08.2022 ............ 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..................