THE DCIT, Itarsi V. M/S. JYOTI CONSTRUCTION COMPANY, Harda

MA 8/IND/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5686 (ITAT-INDORE)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-01-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 19-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K G GOYAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER MA NO.08/IND/2017 (ARISING OUT OF ITA NO.124/IND/2015) ASSESSMENT YEAR: 2008-09 DCIT, ITARSI / VS. M/S. JYOTI CONSTRUCTION, CHANDAK CHOURAHA, HARDA, M.P ( APPELLANT ) ( REVENUE ) P.A. NO. AADFJ4369G APPELLANT BY SHRI GAGAN TIWARI ADV. RESPONDENT BY SHRI K.G. GOYAL SR. DR DATE OF HEARING: 12.01.2018 DATE OF PRONOUNCEMENT: 16.01.2018 / O R D E R PER KUL BHARAT, J.M: THIS MISC. APPLICATION BY REVENUE SEEKING RECALLIN G OF THE ORDER OF TRIBUNAL DATED 20.07.2016 IN ITA NO.124/IN/2015, O N THE GROUND THAT THE APPEAL WAS DISMISSED ON ACCOUNT OF LOW TAX EFFE CT, HOWEVER, THE CASE OF THE REVENUE FALLS UNDER THE EXCEPTIONS AS PROVID ED IN THE CBDT, CIRCULAR NO.21/2015 DATED 10.12.2015. 2. NO ONE APPEARED ON BEHALF OF THE ASSESSEE. JYOTI CONSTRUCTION 2 3. WE HAVE HEARD THE LD. DR AND PERUSED MATERIAL ON RECORD. AFTER CONSIDERING SUBMISSION OF THE LD. DR THAT THE CASE OF THE REVENUE FALLS UNDER THE EXEMPTION CLAUSE AS PROVIDED UNDER THE CB DT, CIRCULAR NO.21/2015(F.NO.279/MISC. 142/2007-IT J (PT.)] DATED 10.12.2015. WE HEREBY RECALL OUR ORDER AND, THE REGISTRY IS DIRECT ED TO FIX THE HEARING OF APPEAL IN ITA NO.124/IN/2015 IN DUE COURSE. 4. IN THE RESULT, MISC. APPLICATION FILED BY THE RE VENUE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 16 .01. 2018. SD/- (MANISH BORAD) SD/- (KUL BHARAT) A CCOUNTANT MEMBER JUDICIALMEMBER INDORE; DATED : 16/ 01/2018 CTX? P.S/. . . COPY TO: ASSESSEE/AO/PR. CIT/ CIT (A)/ITAT (DR)/GUA RD FILE. BY ORDER PRIVATE SECRETARY/DDO, INDORE