The ITO, Ward-2, Anand V. M/s. J.K. Patel & Brothers, Anand

MA 67/AHD/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2915 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 6 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 01-09-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 17-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

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 . 6 7 & 6 8/ A h d / 20 2 0 ( I n I TA N o s . 17 7 2 & 17 7 3/ A h d/ 2 0 1 8) ( A s s e s s me nt Y ea r s : 2 0 08 -0 9 & 20 0 9 - 1 0 ) T h e I n c o me T ax O f f ic e r War d- 2 , R oo m No . 10 2, SP C o m pl e x , Ma yf a ir R o ad , A n a n d बनाम/ V s . M/ s . J. K . Pa t e l & B r o t her s PO . V e h ra kh ad i, A na n d थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A A D FJ 3 0 3 0 G (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Atul Pandey, Sr. D.R. यथ क ओर से/Respondent by : Ms. Kinjal Shah, CA स ु नवाई क तार ख / D a t e o f H e a r i ng 02/09/2022 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 07/09/2022 O R D E R PER Ms. MADHUMITA ROY - JM: Both Miscellaneous Applications have been filed by the Revenue seeking recall of the order passed by the Coordinate Bench in dismissing the Revenue's appeals due to low tax effect. 2. However, it has been placed on record and we are also satisfied that the case of the Revenue is covered under the clause as reflected at paragraph 10C of the Board Circular No.03 of 2018 dated 11.07.2018 for which an audit objection has been raised by the Department and the same was duly approved by the concerned authorities. With the MA Nos. 67 & 68/Ahd/2020 (ITO vs. J. K. Patel & Brothers) Asst. Year 2008-09 & 2009-10 - 2 - above observation, we, therefore, find it fit to recall our order dated 14.08.2019. The Registry is directed to list the matter on 10.10.2022. Since both the parties are present before us, serving of further notice is hereby dispensed with. 3. In the result, both Miscellaneous Applications filed by the Revenue are allowed. This Order pronounced in Open Court on 07/09/2022 Sd/- Sd/- (WASEEM AHMED) ( MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 07/09/2022 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