The ITO, Ward-1 (1) (2), Rajkot V. Muljibhai L. Bhimani, Rajkot

MA 54/RJT/2019

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 7906 (ITAT-RAJKOT)
• Duration Of Justice: 4 year(s) 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 12-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHISH KUMAR PANDEY
• Keywords: Tax effect

Judgement Text

M.A. No.54/RJT/2019 (In IT(SS)A No.78/RJT/2018) A.Y. 2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER M.A. No.54/RJT/2019 (In IT(SS)A No.78/RJT/2018) Assessment Year: 2015-16 The Income Tax Officer, Ward – 1(1)(2), Rajkot. Vs. Muljibhai L. Bhimani, 3, Jalaram Plot, University Road, Rajkot. [PAN – ABTPB 9373 P] (Appellant) (Respondent) Assessee by Shri R.K. Doshi, AR Revenue by Shri Ashish Kumar Pandey , Sr. DR Da te o f He a r in g 18.08.2023 Da te o f P ro n o u n ce m e n t 23.08.2023 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This Miscellaneous Application is filed by the Revenue in respect of order dated 30.11.2018 passed by the Tribunal. 2. The Ld. DR submitted that at the time of filing the present Miscellaneous Application, the tax limit was of Rs.20,00,000/- and, therefore, this Miscellaneous Application was filed but subsequently in the year 2019, most specifically Circular no.5 of 2019, the tax effect has been raised to Rs.50,00,000/- and, therefore, the present Miscellaneous Application is not pressed. 3. The Ld. AR did not have any objection. M.A. No.54/RJT/2019 (In IT(SS)A No.78/RJT/2018) A.Y. 2015-16 2 4. We have heard both the parties and perused all the relevant material available on record. Since the Revenue is not pressing this Miscellaneous Application, hence the Miscellaneous Application filed by the Revenue is dismissed. 5. In the result, Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on this 23 rd August, 2023. Sd/- Sd/- (WASEEM AHMED) (SUCHITRA KAMBLE) Accountant Member Judicial Member Ahmedabad, the 23 rd day of August, 2023 PBN/* Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Assistant Registrar Income Tax Appellate Tribunal Ahmedabad benches, Ahmedabad