Hemal Punamchand Turakhia, Ahmedabad V. The DCIT, Central Circle 1(1), Ahmedabad

MA 7/AHD/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9959 (ITAT-AHMEDABAD)
• Duration Of Justice: 11 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2015-2016
• Appeal Filed On: 06-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S.S. SHUKLA
• Assessee Lawyers: WAYOFTHISMISCELLANEOUSAPPLICATIONISSEEKING
• Keywords: Rule 8D
• Section: 20

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD ( THROUGH VIRTUAL COURT ) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO.7/AHD/2020 (IN ./ITA NO.1675/AHD/2018) ( / ASSESSMENT YEAR : 2015-16) HEMAL PUNAMCHAND TURAKHIA B-201, PUSHPVAN APARTMENTS NEAR RUCHIR BUNGALOWS BODAKDEV AHMEDABAD-380 054 / VS. THE DCIT CENTRAL CIRCLE-1(1) AHMEDABAD ./ ./ PAN/GIR NO. : AAHPT 2969 A ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI TUSHAR P. HEMANI, AR / RESPONDENT BY : SHRI S. S. SHUKLA, SR.DR / DATE OF HEARING 18/12/2020 !'# / DATE OF PRONOUNCEMENT 01/01/2021 / O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: THE ASSESSEE BY WAY OF THIS MISCELLANEOUS APPLICAT ION IS SEEKING TO RECALL THE ORDER PASSED BY THE ITAT IN ITA NO.16 75/AHD/2018 FOR ASSESSMENT YEAR ASSESSMENT YEAR (AY) 2015-16 VIDE O RDER DATED 06/12/2019 ON THE GROUND THAT THERE IS AN APPARENT MISTAKE FROM RECORD. 2. THE LD.AR FOR THE ASSESSEE BEFORE US SUBMITTED T HAT THE HONBLE ITAT HAS DISMISSED THE APPEAL FILED BY THE ASSESSEE AFTER MAKING REFERENCE TO THE AMENDED RULES IN RULE 8D OF THE IN COME TAX RULES, MA NO.7/AHD/2020 (IN ITA NO.1675/AHD/2018) HEMAL PUNAMCHAND TURAKHIA VS. DCIT ASS T.YEAR 2015-16 - 2 - 1962 WHICH WERE APPLICABLE WITH EFFECT FROM 01/06/2 016 IN ADVERTENTLY. IT IS BECAUSE THE YEAR UNDER CONSIDERATION IS AY 20 15-16 AND, THEREFORE, THE AMENDED RULES ARE NOT APPLICABLE FOR THIS YEAR. ACCORDINGLY, THE LD.AR PRAYED TO THE BENCH THAT THERE IS A MISTAKE CREPT IN THE ORDER OF ITAT WHICH IS APPARENT FROM RECORD AND REQUIRES RE CTIFICATION. 3. ON THE OTHER HAND, THE LD.DR VEHEMENTLY SUPPORTE D THE ORDER OF THE ITAT. 4. HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATE RIAL AVAILABLE ON RECORD. ADMITTEDLY, THE AMENDED RULE 8D WAS APPLIC ABLE W.E.F. 01/06/2016 AND, THEREFORE, SUCH RULE CANNOT BE APPL IED FOR THE YEAR UNDER CONSIDERATION, I.E. AY 2015-16. ACCORDINGLY, WE HO LD THAT THERE IS MISTAKE WHICH HAS CREPT IN THE ORDER OF ITAT AND R EQUIRES RECTIFICATION. ACCORDINGLY, WE RECALL THE ORDER PASSED BY THE ITAT . THE REGISTRY IS DIRECTED TO RESTORE THE APPEAL TO ITS ORIGINAL NUMB ER AND FIX THE SAME FOR FRESH HEARING IN DUE COURSE UNDER THE INTIMATION TO BOTH THE PARTIES. 7. IN THE RESULT, MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 01 /01/2021 SD/- SD/- ( RAJPAL YADAV ) ( WASEEM AHMED ) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD; DATED 01/01/2021 &.., .(.. / T.C. NAIR, SR. PS MA NO.7/AHD/2020 (IN ITA NO.1675/AHD/2018) HEMAL PUNAMCHAND TURAKHIA VS. DCIT ASS T.YEAR 2015-16 - 3 - !'#' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-11, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION 23.12.2020 (DICTATION PAD 4- PAGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.12.2020 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.01/01/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 01/01/2021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER