The Dy. CIT, Circle-4(1)(1), Ahmedabad V. Sheetal Infrastructure Pvt.Ltd., Ahmedabad

MA 60/AHD/2023

AI Insights

The case involves a Miscellaneous Application by the revenue seeking to recall an order of the Income Tax Appellate Tribunal (ITAT) due to an apparent mistake in not adjudicating ground No. 4 raised in the memo of appeal. The revenue argued that the omission was an inadvertent mistake apparent from the record, which needed rectification under section 254(2) of the Income Tax Act. The Assessee did not contest this argument. The ITAT agreed with the revenue's submission and decided to recall the order for the adjudication of the omitted ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135815 (ITAT-AHMEDABAD)
• Duration Of Justice: 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-08-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 27-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 10-07-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MSSAUMYAPANDEYJAIN; WAYOFTHISMISCELLANEOUSAPPLICATIONISSEEKINGTORECALL

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’B”BENCH,AHMEDABAD BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER And SHRISIDDHARTHANAUTIYAL,JUDICIALMEMBER, M.ANo.60/Ahd/2023 in आयकरअपीलसं ./ITANo.523/Ahd/2019 धििाधरणवरध / Asstt.Years:2012-2013 D.C.I.T, Circle-4(1)(1), Ahmedabad. Vs. SheetalInfrastructurePvt.Ltd., 25,4 th Floor, ShukanMall, Nr.RajasthanHospital, Sahibaug, Ahmedabad. PAN:AAICS9312A Revenueby:MsSaumyaPandeyJain,Sr.D.R Assesseeby:ShriS.NSoparkar,Sr.Advocate सुिवाईकीतारीख /DateofHearing:28/07/2023 घोरणाकीतारीख /DateofPronouncement:02/08/2023 आदेश /ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: TherevenuebywayofthisMiscellaneousApplicationisseekingtorecall theorderoftheITAT,limitedtothegroundNo.4raisedinthememoofappealon thereasoningthatthereisanapparentmistakeintheorderoftheITAT. 2.TheLd.DRbeforeussubmittedthattheITAThasomittedtoadjudicate thegroundNo.4raisedbytherevenueinthememoofappealinadvertently M.ANo.60/Ahd/2023 in ITANo.523/Ahd/2019 A.Y.2012-13 2 whichisamistakeapparentfromtherecord.Therefore,thesameneedstobe recalledforfreshadjudicationasperthelaw. 3.Onthecontrary,theLd.ARcouldnotcontroverttheargumentadvancedby theLd.DRoftherevenue. 4.Heardtherivalcontentionsofboththepartiesandperusedthematerials availableonrecord.Admittedly,theITATomittedtoadjudicatethegroundNo.4 raisedbytherevenuewhichisamistakeapparentfromtherecordwithinthe meaningoftheprovisionsofsection254(2)oftheAct.Consequently,werecall thesamefortheadjudicationofgroundNo.4raisedbytheRevenueinthememo ofappeal. 5.Accordingly,theregistryisdirectedtofixthematterforfreshhearingdated 22/08/2023.Asthedateofhearinghasbeenpronouncedintheopencourt,the requirementofissuingnoticeintimatingthedateofhearingisdispensedwith. 6. Hence,theMiscellaneousApplicationfiledbytherevenueisallowed. OrderpronouncedintheCourton02/08/2023atAhmedabad. Sd/-Sd/- (SIDDHARTHANAUTIYAL)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated02/08/2023 Manish