The ITO, Ward-1, Himatnagar V. Smt. Jamila Mohmedrafiq Imam, Himatnagar

MA 71/AHD/2022

AI Insights

The case involves a Miscellaneous Application by the Revenue seeking to recall an earlier order that quashed the reopening of an assessment for the year 2013-14. The Revenue contended that the property in question was registered on 17.04.2012, while the assessee claimed it was transferred and registered on 27.03.2012, the same day the consideration was received and possession was handed over. The tribunal found no error in the original order and dismissed the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300015 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-01-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 03-11-2022
• Assessment Year: 2013-2014
• Appeal Filed On: 12-09-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o . 71/ A hd / 20 2 2 ( I n I TA N o. 2 1 / Ah d /20 19 ) (A s se s s m e n t Y e a r : 2 0 13 - 1 4 ) T h e I n c o me - T a x O f f ic er War d- 1 , H i m at n a ga r , Sa b ar ka nt ha , G uj a r a t - 38 3 0 01 बनाम/ V s . Sm t. Ja m i la M oh m edr af iq I m am N ai V ah or va d, M a r ha b a Str e e t, H i ma t na g ar , Sa ba r k a n th a , G uj a r at - 38 30 0 1 थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A C U P I 9 4 7 5 K (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri Mukesh Thakwani, Sr. D.R. यथ क ओर से/Respondent by : Shri P. F. Jain, AR स ु नवाई क तार ख / D a t e o f H e a r i ng 04/11/2022 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 25/01/2023 O R D E R PER Ms. MADHUMITA ROY - JM: The Miscellaneous Application has been filed by the Revenue seeking for recall of the order passed by the Bench on 30.03.2022, whereby and whereunder the reopening of the assessment initiated under Section 147 of the Act was quashed. 2. The case of the Revenue is this that the registration of the property in question was made on 17.04.2012, whereas, the assessee’s case is that the property in question - 2 - MA No. 71/Ahd/2022(in ITA No.21/A/19) ITO vs. Smt. Jamila M. Imam Asst.Year – 2013-14 was transferred on 27.03.2012 and the consideration amount was received whereupon the possession of the said property was duly handed over to the purchaser on 27.03.2012. We find that the property was also registered on 27.03.2012, which is reflecting at Page No.33 of the sale deed. Under these circumstances, we, therefore, do not find any error apparent on the face of the records which could open an avenue for preferring this Miscellaneous Application before us for recalling of the order dated 30.03.2022. Thus, we do not find any merit in the Miscellaneous Application. In the absence of any error apparent on the face of record, the same is, therefore, dismissed. 3. In the result, the Miscellaneous Application filed by the Revenue is dismissed. This Order pronounced on 25/01/2023 Sd/- Sd/- (WASEEM AHMED) ( MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 25/01/2023 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