The ACIT, Central Circle-1(1), Ahmedabad V. M/s. Amraworld Agrico Ltd., Ahmedabad

MA 6/AHD/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5894 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-07-2024
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-05-2024
• Assessment Year: 2010-2011
• Appeal Filed On: 10-01-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Reassessment proceedings
• Section: 147; 254(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘C’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD , लेख एवं रघ न थ " #ले, $ %" "े & BEFORE MRS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER MA No. 6/Ahd/2024 (Arising out of ITA No. 341/Ahd/2018) न' र व( /Assessment Year : 2010-11 Dy. Commissioner of Income-tax, Central Circle 1(1), Ahmedabad Vs. M/s. Amraworld Agrico Ltd., 33, White House, Above Honest Restaurant, CG Road, Panchvati, Ellisbridge, Ahmedabad-380006 PAN : AABCG 5611 R (Applicant (Applicant(Applicant (Applicant / / / / आवे ") )) ) (Respondent (Respondent(Respondent (Respondent/ // / *+थ,) )) ) न' -र " ओर े /Assessee by : Shri Anil Kshatriya, Advocate *+थ, " ओर े / Revenue by : Shri J.L. Bhatia, Sr DR सुनवाई क琉 तारीख/Date of Hearing : 03.05.2024 घोषणा क琉 तारीख /Date of Pronouncement: 10.07.2024 आदेश आदेशआदेश आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: The present application is filed by the Revenue u/s 254(2) of the Act, seeking rectification in the order of the ITAT passed in IT(SS)A No. 341/Ahd/2018, vide order dated 05.07.2023. 2. A perusal of the application filed by the Revenue reveals that vide this application a request is being made to deliver suitable directions u/s 150 of the Income-tax Act, 1961 in the order passed, the directions pertaining to initiation of re-assessment proceedings u/s 147 of the Act to reassess the case of the assessee. The application reveals that the ITAT had dismissed the Department’s appeal finding that the ld. CIT(A) to have rightly deleted the additions made in the present case which were not based on any incriminating material found during search, following the decision of Hon’ble Apex Court 2 MA No. 6/Ahd/2024 ACIT Vs. Amraworld Agrico Ltd AY : 2010-11 in the cash of PCIT Vs. Abhisar Buildwell Pvt. Ltd., in Civil Appeal No. 6580 of 2021 & Oths, reported in [2023] 149 taxmann.com 399 (SC). 3. The case of the Revenue is that the Department was required to initiate proceedings u/s 147 of the Act on the assessee as per the direction contained in instruction No.1 of 2023 of the CBDT; however, since the time limit for initiating reassessment proceedings had elapsed, the Department was seeking directions from the ITAT in its order for the same so as to initiate reassessment proceedings in the case of the assessee. 4. This application filed by the Revenue needs to be dismissed outrightly. There is no mistake worth its name pointed out in the order of the ITAT. Directions cannot be sought in an application filed u/s 254(2) of the Act to the ITAT, the scope of which is only rectification of mistake in the order of the ITAT. It is not the case of the Department that non-delivery of directions in the order of the ITAT for initiating proceedings u/s 147 of the Act would tantamount to a mistake in its order. 5. In view of the above, since the present application does not seek rectification of any mistake in the order of the ITAT, the same is dismissed. 6. In the result, the Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on 10/07/2024 at Ahmedabad. Sd/- Sd/- (SUCHITRA R. KAMBLE) JUDICIAL MEMBER / " #ले,$ %" 0 (ANNAPURNA GUPTA) ACCOUNTANT MEMBER / ,लेख 0 Ahmedabad; Dated 10/07/2024 **BTK 3 MA No. 6/Ahd/2024 ACIT Vs. Amraworld Agrico Ltd AY : 2010-11 आदेश की े /Copy of the Order forwarded to : 1. ी / The Appellant 2. / The Respondent. 3. संबं ध आयकर आय / Concerned CIT 4. आयकर आय ) ी (/ The CIT(A)- 5. वभ गीय ध ,आयकर ी ीय धकरण,/DR,ITAT, Ahmedabad, 6. ग ! फ ई /Guard file. आदेश स र/ BY ORDER, TRUE COPY सह यक ंजीक र (Asstt. Registrar) आयकर ी ीय धकरण ITAT, Ahmedabad 1. Date of dictation ......05.07.2024........ 1. Date on which the typed draft is placed before the Dictating Member :.....08.07.2024.......... 2. Other Member...08.07.2024..................... 3. Date on which the approved draft comes to the Sr.P.S./P.S......08.07.2024..... 4. Date on which the fair order is placed before the Dictating Member for pronouncement..10.07.24. 5. Date on which the fair order comes back to the Sr.P.S./P.S......10.07.2024.......... 6. Date on which the file goes to the Bench Clerk...10.07.2024.......... 7. Date on which the file goes to the Head Clerk....... 8. The date on which the file goes to the Assistant Registrar for signature on the order............ 9. Date of Despatch of the Order..................