ITO Ward-4(2)(1), Ahmedabad V. Ananad Rajendrakumar Patel, Ahmedabad

MA 8/AHD/2024

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0454 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-08-2024
• Appeal Filed By: Department
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 04-07-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 22-01-2024
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUTHAR

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद यायपीठ अहमदाबाद यायपीठअहमदाबाद यायपीठ अहमदाबाद यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER MA No.07/Ahd/2024 IN ITA No.2102 /Ahd/2017 Asstt.Year :2014-15 ITO, Ward-4(2)(1) Ahmedabad. Vs Archana Rajendrabhai Patel Shan Bungalows Nr.Meghalaya Flats Navrangpura Ahmedabad 38009. PAN : ACMPP 2067 J MA No.8/Ahd/2024 IN ITA No. 2101/Ahd/2017 Asstt.Year :2014-15 ITO, Ward-4(2)(1) Ahmedabad. Vs Anand Rajendrabhai Patel Ghanshyam Farm Nr.Umiya Campus, Gota Ahmedabad 380060 PAN : AMNPP 1486 A (Applicant) (Responent) Assessee by : Shri Mehul Thakkar, AR Revenue by : Shri Ashok Kumar, Suthar, Sr.DR सुनवाई क तारीख/D a t e o f H e a r i n g : 0 2 / 0 8 / 2 0 2 4 घोषणा क तारीख /D a t e o f P r o n o u n c e me n t : 0 6 / 0 8 / 2 0 2 4 आदेश आदेशआदेश आदेश/O R D E R These Misc. Applications are filed by the Revenue against the common order of the Tribunal dated 15.6.2023, pointing out certain apparent error qua ITA No.2101 and 2102/Ahd/2017. 2. The ld.DR submitted that in ITA No.2101 and 2102/Ahd/202 for Asst.Year 2014-15 the assessee therein has already availed the benefit of MA No.7 and 8/Ahd/2024 2 Direct Tax Vivad se Vishwas Act, 2020 for the disputed demand raised by the department, and jurisdictional Pr.CIT issued Form No.5 on 11.11.2021, thereby settling the dispute raised by the assessee. Thus, the ld.DR submitted hat both these appeals should have been dismissed as not maintainable. 3. The ld.AR submitted that at the time of hearing of the appeal, he was not aware about the said VSVS application and the receipt of Form No.5 by the assessee, mainly, that of Archanaben Rajendrakuamr Patel and Anand Rajendrakumar Patel, since there were four co-owners purchased the land, the assessee has not discussed the same, and therefore, there was a mistake of representing these two assessees’ case before the Tribunal. 4. Heard both the parties and perused all the relevant material available on record. 5. It appears that there is a mistake apparent on record, and though the fact of 2101/Ahd/2017 of Anand Rajendrakumar Patel was quoted in the order dated 2.7.2023, the same should be treated as the facts of ITA No.2103/Ahd/2017 and 2104/Ahd/2017, and the order dated 5.7.2023 is recalled to the extent that the ITA No.2101 and 2102/Ahd/2012 are dismissed being infructuous and ITA No.2103 & 2104/Ahd/2024 the appeals related to the co-owners in respect of sale agreement are allowed, as observed in para-9 of the original order. Thus, the both the MAs are partly allowed. Order pronounced in the Court on 6 th August, 2024 at Ahmedabad. Sd/- ( SUCHITRA R. KAMBLE) JUDICIAL MEMBER Ahmedabad, dated 06/08/2024 vk*