The Dy.CIT, Central Circle-1(1), Ahmedabad V. Dipakkumar Nanchand shah, Ahmedabad

MA 49/AHD/2023

AI Insights

The case involves three Miscellaneous Applications (M.A. Nos.48, 49 & 50/Ahd/2023) filed by the Revenue against Shri Dipak N. Shah concerning the assessment years 2015-16 and 2016-17. The applications were based on a claim that the Tribunal had overlooked certain facts regarding the assessment proceedings of another individual, Shri Kartik Patel, which were initiated under Section 147 of the Income Tax Act, 1961. The Revenue argued that these proceedings and the subsequent assessments were relevant to the Tribunal's decision. However, the Tribunal concluded that the protective additions made in the assessee's case were unaffected by the proceedings against Shri Kartik Patel, leading to the dismissal of the applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129884 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 29-06-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 16-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 148

Judgement Text

M.A. Nos.48, 49 & 50/Ahd/2023 Assessment Years: 2015-16, 2015-16 & 2016-17 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA Nos.48, 49 & 50/Ahd/2023 In IT(SS)A Nos.396, 484 & 485/Ahd/2019 Assessment Years: 2015-16, 2015-16 & 2016-17 The Dy. Commissioner of Income Tax, Central Circle – 1(1), Ahmedabad. Vs. Shri Dipak N. Shah, F-401, Arihant Nagar, Camp Road, Shahibaug, Ahmedabad. [PAN – AKRPS 3559 D] (Appellant) (Respondent) Assessee by Ms. Astha Maniar, AR Revenue by Shri Urjit Shah, Sr. DR Da te o f He a r in g 30.06.2023 Da te o f P ro n o u n ce m e n t 05.07.2023 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These three Miscellaneous Applications are filed by the Revenue in respect of order dated 23.12.2022 passed by the Tribunal in IT(SS)A Nos.396, 484 & 485/Ahd/2019 for the Assessment Years 2015-16, 2015-16 & 2016-17 respectively. 2. The Ld. DR submitted that in paragraph no.7.7 of the CIT(A)’s order while deleting the addition of Rs.1,15,00,000/- observed that neither any proceedings have been initiated/pending against Shri Kartik Patel nor any substantive additions were made in his hands. The Ld. DR submitted that when the matter came before the Tribunal, the assessment proceedings for A.Ys. 2015-16 & 2016-17 were duly initiated under Section 147 of the Income Tax Act, 1961 by issuing notice under Section 148 of the Act dated 31.03.2021 in the case of Shri Kartik Patel. Even assessment for A.Y. 2015-16 got completed vide order dated 22.03.2022. Therefore, 9 months prior to the date of adjudication of the matter by the Tribunal, the assessment was completed for the A.Y. 2015-16 and the assessment proceedings for the A.Y. 2016-17 were duly initiated under Section 147 of the Act. The Ld. DR submitted that this very fact has M.A. Nos.48, 49 & 50/Ahd/2023 Assessment Years: 2015-16, 2015-16 & 2016-17 Page 2 of 3 not been appreciated by the Tribunal while giving decision in the matter. Therefore, the Ld. DR submitted that there is factual error to the extent that in the case of Shri Kartik Patel, the assessment order of A.Y. 2015-16 was completed on 22.03.2022 and assessment proceedings under Section 147 of the Act of A.Y. 2016-17 were initiated by Jurisdictional Assessing Officer on the same issue. 3. The Ld. AR submitted that the Revenue is seeking review and these facts were not at all mentioned at the time of the hearing before the Tribunal. 4. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that in the present assessee’s case, there was protective addition and the view taken by the CIT(A) was confirmed by the Tribunal vide order dated 23.12.2022. Even if considering the fact that there was initiation of proceedings in case of Shri Kartik Patel which is on the basis of substantive addition, the said fact was not pointed out by the Ld. DR during the hearing of the main appeal. Besides this, this will not impact the finding given by the Tribunal as in the present assessee’s case there was protective additions. Therefore, there is no need to review the order which is not permissible under the Income Tax Act Statute. Hence, Miscellaneous Applications in all the three Assessment Years filed by the Revenue are dismissed. 5. In the result, all the three Miscellaneous Applications filed by the Revenue are dismissed. Order pronounced in the open Court on this 5 th July, 2023. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 5 th day of July, 2023 PBN/* M.A. Nos.48, 49 & 50/Ahd/2023 Assessment Years: 2015-16, 2015-16 & 2016-17 Page 3 of 3 Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY TRUE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad 1. Date of taking dictation 30.06.2023 2. Date on which the typed draft is placed before the Dictating Member 30.06.2023 3. Date on which the approved draft comes to the Sr. P.S./P.S. 03.07.2023 4. Date on which the approved draft is placed before other Member 03.07.2023 5. Date on which the fair order is placed before the Dictating Member for pronouncement 05.07.2023 6. Date on which the file goes to the Bench Clerk 05.07.2023 7. Date on which the file goes to the Head Clerk 8. Date on which the file goes to the Assistant Registrar for signature on the order 9. Date of despatch of the Order