Shri Vishal Dilip Palany, Ahmedabad V. The Income Tax Officer, Ward-9(4), Ahmedabad

MA 80/AHD/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6971 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 24-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, AHMEDABAD [ CONDUCTED THROUGH VIRTUAL COURT] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA NO.80/AHD/2020 (IN ./IN ITA NO.1410/AHD/2014) ( /ASSESSMENT YEAR : 2013-14) VISHAL DILIP PALANI 803, SARVESHWAR TOWER OPP. JAY AMBE NAGAR BEH.LOVEKUSH TOWER TALTEJ, AHMEDABAD / VS. THE INCOME TAX OFFICER WARD-9(4) AHMEDABAD ./ ./PAN/GIR NO. : ALOPP 0931 E ( /APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI MANISH J. SHAH, AR / RESPONDENT BY: SHRI DILEEP KUMAR, SR.DR / DATE OF HEARING 04/09/2020 / DATE OF PRONOUNCEMENT 09/09/2020 / O R D E R PER RAJPAL YADAV, VICE PRESIDENT: WITH THE ASSISTANCE OF THE LD.REPRESENTATIVES OF TH E PARTIES, WE HAVE GONE THROUGH THE RECORDS CAREFULLY. IT EMERGES OUT FROM THE RECORD THAT APPEAL OF THE ASSESSEE WAS DISMISSED BY TREATING IT AS AN APPEAL OF THE REVENUE. MA NO.80/AHD/2020 (IN ITA NO.1410/AHD/2014 ASSESSEES APPEAL ) VISHAL DILIP PALANI VS. ITO ASST.YEAR 2009- 10 - 2 - 2. THE TRIBUNAL HAS DISMISSED THE APPEAL VIDE ORDER DATED 14/08/2019 ON THE GROUND THAT TAX EFFECT INVOLVED IN THE APPEA L BY VIRTUE OF RELIEF GIVEN BY THE CIT(A) IS BELOW RS.50 LAKHS. IN FACT, IT WA S FACTUALLY INCORRECT OBSERVATION OF THE TRIBUNAL. ITA NO.1410/AHD/2014 FOR AY 2009-10 IS THE APPEAL OF THE ASSESSEE AND NOT OF THE REVENUE. IN SOME MISCONCEPTION, IT HAS BEEN INCLUDED IN THE LONG LIST OF 628 APPEALS. THEREFORE, WE RECALL OUR ORDER TO THE ABOVE EXTENT AND RESTORE ITA NO.1410/A HD/2014 FOR AY 2009-10 (ASSESSEES APPEAL) TO ITS ORIGINAL NUMBER. REGIST RY IS DIRECTED TO LIST THE APPEAL FOR HEARING ON 03/12/2020 . NO NOTICE WILL BE ISSUED AS THIS DATE OF HEARING HAS DULY BEEN INFORMED TO BOTH THE PARTIES. 3. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. THIS ORDER PRONOUNCED IN OPEN COURT ON 09/09/2020 SD/- SD/- ( WASEEM AHMED ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER VICE PRESIDENT AHMEDABAD; DATED 09/09/2020 # . . , . $ . . / T.C. NAIR, SR. PS MA NO.80/AHD/2020 (IN ITA NO.1410/AHD/2014 ASSESSEES APPEAL ) VISHAL DILIP PALANI VS. ITO ASST.YEAR 2009- 10 - 3 - ! '! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. %&' ( / CONCERNED CIT 4. ( ( ) / THE CIT(A)-XV, AHMEDABAD 5. )* + $$&' , &' , % / DR, ITAT, AHMEDABAD 6. + ./ / GUARD FILE. / BY ORDER, ) $ //TRUE COPY// / (DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION..04.09.20 ( DICTATION-PAD 3-PAGES ATTACHED AT THE END OF THIS FILE ) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07.09.20 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.9.9.20 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK ..9.9.20 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER