ITO, Ward-1, Anand V. Shri Pravinbhai Jayantibhai Kapasi, Anand

MA 66/AHD/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1156 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 7 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-07-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 17-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Audit objection

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 o . 66/ A hd / 20 2 0 ( I n I TA N o . 4 3 1 /A h d/2 01 9 ) (A s se s s m e n t Y e a r : 2 0 11 - 1 2 ) In c o m e T ax Of f ice r War d- 1 , R oo m No . 10 1 , S P C o mp le x , M a y Fa ir R oa d , An an d बनाम/ V s . Sh r i Pr a v in b h a i Ja y a n ti b h a i K a pa s i 37 , V ai s h na v To wn sh i p A n a n d-B ak r o l R o a d , A na nd थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A E M P K9 0 5 6 N (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Rakesh Jha, Sr. D.R. यथ क ओर से/Respondent by : Shri Parin Shah, A.R. स ु नवाई क तार ख / D a t e o f H e a r i ng 29/07/2022 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 12/10/2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant Miscellaneous Application has been filed by the Revenue seeking recall of the order passed by the Co-ordinate Bench on 14 th August, 2019 whereby and whereunder the matter was dismissed due to low tax effect. However, due to audit objection raised and approved by the Department as covered under exception clause 10(c) of amended Circular being No. 03/2018 dated 20.08.2018, Revenue is praying for recalling of the matter. - 2 - MA No. 66/Ahd/2020(in ITA No.431/A/19) ITO vs. Shri Pravinbhai J. Kapasi Asst.Year – 2011-12 2. We have heard both the parties and we find that the reason assigned for recalling of the order dated 14 th August, 2019 seems to be acceptable and hence, the order is recalled. The Registry is directed to put the matter on Board upon giving notice to the respective parties. 3. In the result, the Miscellaneous Application filed by the Revenue is allowed. This Order pronounced on 12/10/2022 Sd/- Sd/- (WASEEM AHMED) ( MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 12/10/2022 True Copy S. K. SINHA 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, Ahmedabadicta