The ACIT, Circle-2(1)(1), Ahmedabad V. Saral Reality, Ahmedabad

MA 7/AHD/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0367 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-10-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 02-03-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 2; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI WASEEM AHMED, ACCOUNTANT MEMBER M. A . N o. 07 /A h d /2 0 2 2 ( A s se ss m e nt Y e a r : 20 12- 13 ) AC I T C ir c l e- 2 ( 1 )( 1 ) , Ah me da bad V s . M/ s . Sa ra l R e a lt y G -6 , A d it ya A v e n u e, Op p. K ri s h n a B un gl ow s , MO te r a , A h me da ba d - 3 80 01 4 [ P AN N o. A B R F S 30 03 P ] (Appellant) .. (Respondent) Appellant by : Shri Urjit Shah, Sr. D.R. Respondent by : None D a t e of H ea r i ng 14.10.2022 D a t e of P r o no u n ce me nt 19.10.2022 O R D E R PER Ms. SUCHITRA KAMBLE - JM: This Miscellaneous Application is filed by the Revenue for recalling order dated 17.11.2021 which was dismissed on the ground of low tax effect. 2. At the time of hearing none appeared on behalf of the assessee despite giving notice. But we have received letter from the Authorized Representative of the assessee that the assessee firm has opted for VSVS Scheme and the firm has also paid taxes as per Form No. 3 thereby enclosing the Form No. 5 as well as Form No. 3 before us. 3. Since the assessee has already opted for VSVS Scheme and the dispute raised by the Revenue has also been settled by the Department MA No. 07/Ahd/2022 ACIT vs. Saral Realty Asst.Years–2012-13 - 2 - through the said scheme the present Miscellaneous Application becomes infructuous. 4. In the result, the Miscellaneous Application filed by the Revenue is dismissed. This Order pronounced in Open Court on 19/10/2022 Sd/- Sd/- (WASEEM AHMED) ACCOUNTANT MEMBER (Ms. SUCHITRA KAMBLE) JUDICIAL MEMBER Ahmedabad; Dated 19/10/2022 TANMAY, Sr. PS TRUE COPY 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. गाड' फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad 1. Date of dictation 14.10.2022 2. Date on which the typed draft is placed before the Dictating Member 14.10.2022 3. Other Member..................... 4. Date on which the approved draft comes to the Sr.P.S./P.S 14.10.2022 5. Date on which the fair order is placed before the Dictating Member for pronouncement .10.2022 6. Date on which the fair order comes back to the Sr.P.S./P.S 19 .10.2022 7. Date on which the file goes to the Bench Clerk 19 .10.2022 8. Date on which the file goes to the Head Clerk.......................................... 9. The date on which the file goes to the Assistant Registrar for signature on the order.......................... 10. Date of Despatch of the Order..........................................