The ITO, S.K. Ward-1, Himatnagar V. M/s. Sanyo Cera Tiles Pvt. Ltd., Sabarkantha

MA 57/AHD/2020

AI Insights

The case involves the Income Tax Officer, S. K. Ward-1, Himatnagar, as the appellant, and M/s. Sanyo Cera Tiles Pvt. Ltd. as the respondent. The Revenue filed Miscellaneous Applications seeking to recall a previous order that dismissed their appeals against the assessee due to the low tax effect. The basis for the recall was new information from DGCEI, Ahmedabad, suggesting significant tax evasion, which fell under the exceptions of Circular No.03/2018. The Tribunal found merit in the Revenue's argument and decided to recall the earlier order, setting the stage for a fresh hearing of the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124698 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-08-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 12-02-2020
• Laws Referred To: Section 147 of the Income Tax Act, Circular No.03/2018 dated 20.08.2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 147; 73

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M. A . N os . 5 7 & 5 8 / A h d/ 20 20 (I n I TA N os . 73 7 & 73 8 /A h d/ 20 17 ) ( A s s e s s me nt Y ea r s : 2 0 07 -0 8 & 20 0 8 - 0 9 ) T h e I n c o me - ta x O f f ic er S. K . War d- 1 , H i m a tn a g a r बनाम/ V s . M/ s . Sa ny o C e ra T ile s Pv t . Lt d. O p p . Sa h a k a r i G in N H N o. - 8 , Hi m a tn ag a r , Sa ba r ka n t ha - 38 3 0 01 थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A A G C S 1 2 5 6 D (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri J. L. Bhatia, Sr.DR यथ क ओर से/Respondent by : None स ु नवाई क तार ख / D a t e o f H e a r i ng 04/08/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 09/08/2023 O R D E R PER Ms. MADHUMITA ROY - JM: Both Miscellaneous Applications have been filed by the Revenue seeking recall of the order dated 14.08.2019 passed by the Co-ordinate Bench in the appeals filed by the Revenue being ITA Nos. 737 & 738/Ahd/2017 for A.Ys. 2007-08 & 2008-09, whereby and whereunder the appeals preferred by the department stood dismissed due to low tax effect. 2. None appeared on behalf of the assessee at the time of hearing of Miscellaneous Applications. - 2 - MA Nos. 57 & 58/Ahd/2020 (in ITA Nos.737 & 738/A/2017) ITO vs. M/s. Sanyo Cera Tiles Pvt. Ltd. Asst.Years – 2007-08 & 2008-09 3. It was argued by the Ld. DR that the reopening of assessment under Section 147 of the Act was on the basis of information received from DGCEI, Ahmedabad and hence the case falls under the exception clause laid down in Para 10 of the Circular No.03/2018 dated 20.08.2018. In that view of the matter, the order is required to be restored for fresh hearing as contended by him. Such submissions made by the Ld. DR appears to be true in view of the observation made by the Ld. AO in its order dated 19.09.2014 wherein the fact of investigation conducted by DGCEI, Ahmedabad was noted as a result of which finally the reopening was made. Hence, we are inclined to recall the order dated 14.08.2019 so far as assessee’s appeals are concerned. The registry is directed to fix both the appeals on board for hearing on 25.09.2023. Notice to this effect be directed to be served upon the assessee. 4. In the result, both Miscellaneous Applications filed by the Revenue are allowed. This Order pronounced on 09/08/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated /08/2023 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं%धत आयकर आय ु 'त / Concerned CIT 4. आयकर आय ु 'त(अपील) / The CIT(A). 5. *वभागीय -त-न%ध, आयकर अपील य अ%धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड3 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ!धकरण, अहमदाबाद / ITAT, Ahmedabaditio .11.2019Date on which is placed before the Dictating Member 20.11.2019ther Member...ate on which the approved draft comes to the Sr..................