The Income Tax Officer, Ward-3, Navsari V. Murtuja Husainbhai Hirani, Navsari

MA 7/SRT/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2524 (ITAT-SURAT)
• Duration Of Justice: 3 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-01-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 30-09-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ANUPAMA SINGHLA
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM Miscellaneous Application No.07/SRT/2021 (Arising out of ITA No.409/SRT/2018) (िनधाᭅरणवषᭅ / Assessment Year: (2012-13) (Virtual Court Hearing) The ITO, Ward-3, Navsari, Aayakar Bhawan, Nr. Charpul Police Chowki, Navsari Vs. Murtuja Husainbhai Hirani J.B. House, Patwa Sheri, Mota Bazaar, Navsari ̾थायीलेखासं./जीआइआरसं./PAN/GIR No.: ACIPH 3680 D (Applicant) (Respondent) Respondent by :Ms Anupama Singhla– Sr.DR Assessee by :Shri Parin Shah - AR सुनवाईकᳱतारीख/ Date of Hearing : 05/01/2022 घोषणाकᳱतारीख/Date of Pronouncement : 12/01/2022 आदेश / O R D E R PER DR. A. L. SAINI, ACCOUNTANT MEMBER: By this Miscellaneous Application (MA), the Revenue has prayed for recalling of the order of the Tribunal in ITA No.409/SRT/2018 for assessment year 2012-13 in case of Murtuja Husainbhai Hirani passed on 29.06.2021. 2. The main grievance of the learned Senior departmental representative (Sr DR) for the Revenue is that due to inadvertent the submission of Ld. CIT-DR for the Revenue at the time of making submission, was not correctly recorded by the Tribunal and ultimately was not considered while passing the order dated 29.06.2021. The fact as recorded by the Tribunal that Revenue has not filed appeal against the Page | 2 MA No.07/SRT/2021 (a/o ITA No.409/SRT/21 Murtuja H Hirani order passed by Tribunal dated 21.03.2018 in ITA No.1194/AHD/2017, in quashing the order under section263 is not correct. In fact, the Revenue has already filed appeal before the Hon'ble jurisdictional High Court, which has been admitted by Hon'ble jurisdictional High Court vide oral order dated 20.08.2018 in Tax Appeal No.1012 of 2018. The Ld. Sr. DR for the Revenue submits that since the order is passed on wrong appreciation of fact, thus, it should be recalled, for adjudicating the matter afresh. 3. On the other hand, Ld. Authorized Representative (AR) for the assessee fairly agreed for correcting the submission of Ld. Sr. DR for the Revenue, to the extent that against the order of Tribunal in quashing the order under section 263 in ITA No.1194/AHD/2017 dated 21.03.2018, the appeal of Revenue is admitted by Hon'ble jurisdictional High Court in TA No.1012 of 2018 dated 20.08.2018. However, the Ld.AR for the assessee submits that despite taking in to consideration of the submission of the Revenue, as suggested / argued by Ld. Sr. DR, still, the ultimate decision of the Bench will not likely to be changed, as a matter once the order passed under section 263 has been quashed by Tribunal all subsequent order passed in consequence thereof will become viod ab initio. 4. We have considered the submission of both the parties and seen our order. We find that while recording the submission of Ld. CIT-DR for the Revenue, this Bench recorded that no appeal is filed against the order of Tribunal in quashing the order of Ld. Pr.CIT passed under section 263. In fact, the order of Tribunal dated 21.03.2018 passed in ITA No.1194/AHD/2017 is the subject-matter of appeal before Hon'ble jurisdictional High Court in TA No.1012 of 2018, therefore, para-2 of the order dated 29.06.2021 in ITA No.409/SRT/2018 may be read as under:- Page | 3 MA No.07/SRT/2021 (a/o ITA No.409/SRT/21 Murtuja H Hirani “2. The ld. Departmental Representative further submits before us that this appeal has been field by the Department only to keep the issue alive, as the Department was proposing to file the further appeal before the Hon'ble Gujarat High Court. Since Department has filed further appeal before the Hon'ble Gujarat High Court. Therefore this appeal of the Revenue should not be dismissed” Considering the overall facts and circumstances of the case, and the fact that while passing the order dated 29.06.2021 we have held that this Tribunal has quashed the order of Ld. Pr.CIT passed by him under section 263 of the Act vide ITA No. No.1194/AHD/2017/SRT date 21.03.2018, therefore appeal of Revenue against the impugned order of Ld. CIT(A) in the instant case does not survive. In view of the aforesaid observation, the Miscellaneous Application field by Revenue is disposed of in the term “indicated above”. 5. In the result, M.A filed by the Revenue is dismissed. Order pronounced on 12/01/2022 by placing the result on the Notice Board as per Rule 34(5) of the income-tax (Appellate Tribunal) Rule 1963. Sd/- Sd/- (PAWAN SINGH) (Dr. A.L. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat/ᳰदनांक/ Date:12/01/2022 / Dkp outsourcing Sr.P.S Copy of the Order forwarded to 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr.CIT 5. DR/AR, ITAT, Surat 6. Guard File By Order // True Copy // Assistant Registrar/Sr. PS/PS