The Jt. Commissioner of Income Tax(OSD), Central Circle-1, Baroda V. Shri Kripachand Bengani, Vadodara

MA 80/AHD/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1337 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 06-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER SL. NOS. MA NOS. (IN ITA NOS.) ASSESSMENT YEAR (S) MISCELLANEOUS APPLICATION(S) BY APPLICANT VS. RESPONDENTS APPLICANT RESPONDENTS 1. 80/AHD/2019 (IN ITA 441/AHD/17) 2008-09 THE JT.CIT (OSD) CENT.CIR-1 BARODA SHRI KRIPACHAND BENGANI A-23/24, YOGESHWAR SOCIETY, VIBHAG-I BENIND JNK APARTMENT HIGH TENSION ROAD SUBHANPURA, BARODA PAN: ADEPB0966B 2. 81/AHD/2019 (IN ITA 442/AHD/17) 2009 - 10 - DO - REVENUE - DO - A SSESSEE 3. 82/AHD/2019 (IN ITA 443/AHD/17) 2010-11 -DO-REVENUE -DO-ASSESSEE 4. 83/AHD/2019 (IN ITA 444/AHD/17) 2011-12 -DO-REVENUE -DO-ASSESSEE 5. 84/AHD/2019 (IN ITA 445/AHD/17) 2012-13 -DO-REVENUE -DO-ASSESSEE 6. 63/AHD/2019 (IN ITA 436/AHD/17) 2008-09 -DO-REVENUE SHRI SANJAY B.DOSHI B-703, VARDHMAN COMPLEX NR.VIMALNATH SHOPPING COMPLEX SUBHANPURA, BARODA PAN:ACAPD4178J 7. 64/AHD/2019 (IN ITA 437/AHD/17) 2009-10 -DO-REVENUE -DO-ASSESSEE 8. 65/AHD/2019 (IN ITA 438/AHD/17) 2010-11 -DO-REVENUE -DO-ASSESSEE REVENUE BY : SL.NOS. 1-8. SHRI L.P.JAIN, SR.DR ASSESSEE BY : SL.NOS. 1-5. - NONE- SL.NOS. 6-8. SHRI BIREN SHAH / DATE OF HEARING 06/12/2019 !' / DATE OF PRONOUNCEMENT 10/12/2019 MA NOS. 80 TO 84/AHD/ 2019 & MA NOS.63 TO 65/AHD/2019 JT.CIT VS. SHRI KRIPALCHAND BENGANI & JT.CIT VS. SHRI SANJAY B.DOSHI AYS: 2008-09 TO 2012-13 - 2 - / O R D E R PER SHRI RAJPAL YADAV, JUDICIAL MEMBER : THESE MISCELLANEOUS APPLICATIONS ARE DIRECTED AT T HE INSTANCE OF THE REVENUE POINTING OUT APPARENT ERROR IN THE CONS OLIDATED ORDER OF THE ITAT AHMEDABAD B BENCH, AHMEDABAD. 2. IT IS PERTINENT TO OBSERVE THAT THE APPEALS OF T HE REVENUE HAVE BEEN DISMISSED BY THE TRIBUNAL ON ACCOUNT OF LOW TAX EFF ECT BY VIRTUE OF RELIEF GIVEN BY THE CIT(A) IS INVOLVED IN EACH APPEAL. 3. IT IS PLEADED IN THE APPLICATION(S) THAT ADDITIO NS WERE DELETED BY THE LD.CIT(A) BY FOLLOWING THE DECISION OF HONBLE GUJA RAT HIGH COURT IN THE CASE OF SAUMYA CONSTRUCTION PVT.LTD. REPORTED I N 81 TAXMANN.COM 292. IN OTHER WORDS, CIT(A) WAS OF THE OPINION THA T NO INCRIMINATING MATERIAL WERE FOUND DURING THE COURSE OF SEARCH. O N THE STRENGTH OF THAT, NO ADDITION CAN BE MADE IN THE CASE OF THE ASSESSEE . 4. IN THE MISCELLANEOUS APPLICATION(S), REVENUE HA S PLEADED THAT JUDGEMENT OF HONBLE GUJARAT HIGH COURT HAS NOT BEE N ACCEPTED BY THE REVENUE AND APPEALS WERE PREFERRED BEFORE THE HONB LE SUPREME COURT. THUS, THE INTERPRETATION TAKEN UP BY THE CIT(A) IS SUBJECT TO CHALLENGE BEFORE THE HONBLE SUPREME COURT AND APPEALS OF THE REVENUE OUGHT NOT TO HAVE BEEN DISMISSED ON ACCOUNT OF LOW TAX EFFECT . MA NOS. 80 TO 84/AHD/ 2019 & MA NOS.63 TO 65/AHD/2019 JT.CIT VS. SHRI KRIPALCHAND BENGANI & JT.CIT VS. SHRI SANJAY B.DOSHI AYS: 2008-09 TO 2012-13 - 3 - 5. ON DUE CONSIDERATION OF ABOVE FACTS AND CIR CUMSTANCES, WE DO NOT FIND ANY APPARENT ERROR IN THE ORDER OF THE ITAT BE CAUSE THE JUDGEMENT OF THE HONBLE GUJARAT HIGH COURT IN THE CASE OF S AUMYA CONSTRUCTION P.LTD. 387 ITR 529 (GUJ.) ATTAINED THE FINALITY. THE HONBLE SUPREME COURT HAS DISMISSED THE SLP AGAINST THIS DECISION O F HONBLE GUJARAT HIGH COURT VIDE ORDER DATED 24/04/2018. THEREFORE , THERE IS NO MERIT IN THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE . 6. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 10-12-20 19 AT AHMEDABAD. SD/- SD/- ( WASEEM AHMED ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 10/ 12 /2019 .., .../ T.C. NAIR, SR. PS #$%&'()#(' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT(S). 2. / THE RESPONDENT. 3. ! / CONCERNED CIT 4. ! ( ) / THE CIT(A)-12, AHMEDABAD 5. $%& , ' , / DR, ITAT, AHMEDABAD 6. &*+ ,- / GUARD FILE. #$ / BY ORDER, $ //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD