Shri Ashokbhai Yahwantbhai Desai, Ahmedabad V. The Income Tax Officer, Ward-5(3)(1), Ahmedabad

MA 73/AHD/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4822 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 26-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: PF JAIN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD BEFORE SHRI S. S. GODARA, JM, & SHRI MANISH BORAD , AM. M.A. NO.73/AHD/2016 ARISING OUT OF C.O. NO.92/AHD/2015 IN ITA NO.1505/AHD/2015 ASST. YEAR: 2008-09 SHRI ASHOKBHAI YASHWANTBHAI DESAI, 303, GARDEN RESIDENCY, SAJIVANI ROAD, PALDI, AHMEDABAD. VS. INCOME-TAX OFFICER, WARD 5(3)(1), AHMEDABAD. APPELLANT RESPONDENT PAN ACXPD 1718M APPELLANT BY SHRI P. F. JAIN, AR RESPONDENT BY SHRI PRASOON KABRA, SR.DR DATE OF HEARING: 21/10/2016 DATE OF PRONOUNCEMENT: 25/10/2016 O R D E R PER MANISH BORAD, ACCOUNTANT MEMBER . THROUGH THIS MISCELLANEOUS APPLICATION ARISING OUT OF THE CROSS OBJECTION BEARING NO.92/AHD/2015 IN ITA NO.1505/AHD /2015 FOR ASST. YEAR 2008-09 ASSESSEE SUBMITS AS UNDER :- THE HON'BLE ITAT WHILE DECIDING THE APPEAL OF THE DEPARTMENT IN THE LIGHT OF CIRCULAR ISSUED BY THE GOVERNMENT IN RESPECT OF DEPARTMENTAL APPEAL HAVING TAX EFFECT OF LESS THAN 10 LACS HAS DISMISSED THE APPEAL OF THE DEPART MENT BEING ITA NO.1505/AHD/2015 VIDE COMMON ORDER PASSED IN ITA NO. 1753/AHD/2015 A ND OTHERS AS PER ANNEXURE-1 ATTACHED WITH THE ORDER AND THE SERIAL NUMBER OF TH E DEPARTMENTAL APPEAL IS AT 298 . ALONG WITH THE APPEAL OF THE DEPARTMENT THE C.O. OF THE ASSESSEE HAS ALSO BEEN DISMISSED WHICH APPEARS AT SERIAL NO.32 CO-FINAL PA GE 2 OF 2 . THE C.O. BEING INDEPENDENT AND HAVING INDEPENDENT GROUNDS OUGHT NO T TO HAVE BEEN DISMISSED AS IT IS MA NO.73/AHD/2016 ARISING OUT OF CO NO.92/AHD/2015 IN ITA NO.1505/AHD/2015 ASST. YEAR 2008-09 2 NOT IN SUPPORT OF ORDER OF CIT(APPEALS) BUT FILED A S AN INDEPENDENT APPEAL WHICH REQUIRES ADJUDICATION ON MERITS. THEREFORE THE APPELLANT RES PECTFULLY PRAYS FOR RE-CALL OF THE ORDER OF C.O. AS IT IS NOT COVERED BY CBDT INSTRUCTION BE ARING NO. 21/2015 DATED 10/012/2015 MENTIONED IN THE ORDER. 2. WE HAVE HEARD THE LD. REPRESENTATIVES AND GONE T HROUGH THE CONTENTS OF THE COMMON ORDER IN ITA NO.1753/AHD/201 5 & OTHERS AND FIND THAT WHILE DISPOSING OF THE DEPARTMENTAL APPEA LS AS PER CBDT CIRCULAR, HAVING TAX EFFECT LESS THAN RS.10,00,000/ -, THE IMPUGNED CROSS OBJECTION HAS BEEN DISPOSED OF DUE TO OVERSIG HT WITHOUT ADJUDICATING THE GROUNDS RAISED THEREIN. IT IS AN A PPARENT MISTAKE ON RECORD. THEREFORE, WE RECALL THE CROSS OBJECTION BE ARING NO.92/AHD/2015 ARISING OUT OF ITA NO.1505/AHD/2015. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF THE C.O. ON 5 TH JANUARY, 2017. NO NEED TO ISSUE NOTICE AS THE DATE HAS BEEN ANNOUNCED IN PRESENCE OF BOTH THE PARTIES IN THE OPEN COURT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH OCTOBER, 2016 SD/- SD/- (S.S. GODARA) JUDICIAL MEMBER (MANISH BORAD) ACCOUNTANT MEMBER DATED 25/10/2016 MAHATA/- MA NO.73/AHD/2016 ARISING OUT OF CO NO.92/AHD/2015 IN ITA NO.1505/AHD/2015 ASST. YEAR 2008-09 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, AHMEDABAD 1. DATE OF DICTATION: 21/10/2016 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE T HE DICTATING MEMBER: 25/10/2016 OTHER MEMBER: 3. DATE ON WHICH APPROVED DRAFT COMES TO THE SR. P. S./P.S.: 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT: __________ 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S./P.S.: 6. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK: 25/10/16 7. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK: 8. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER: 9. DATE OF DESPATCH OF THE ORDER: