The DCIT, Circle-2(1)(2), Ahmedabad V. Kitchen Express Overseas Ltd. (Co.), Ahmedabad

MA 81/AHD/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8008 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 23-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M . A. N o . 81/ A hd / 20 2 0 ( I n M A N o . 17 6/ A h d/2 01 6 ) ( A r is e o u t o f I T A N o. 4 2 3 /A hd /2 01 4 ) (A s se s s m e n t Y e a r : 2 0 08 - 0 9 ) A C IT C ir cl e - 2 ( 1) ( 2 ) , A h m e da ba d V s . Kit c h e n E xp r e s s Ov er s ea s Lt d . 31 1 , Nr . S o la Ov er b r i dg e, S . G. Hi g h w a y, So la , Ah me da bad - 3 80 06 0 [ P A N N o. A A D CK 18 47 R ] (Appellant) .. (Respondent) Appellant by : Shri R. R. Makwana, Sr. DR Respondent by : Shri S. N. Divatia, AR D a t e o f H e a r i n g 17/09/2021 D a t e o f P r o n o u n c e m e n t 23/11/2021 O R D E R PER Ms. MADHUMITA ROY - JM: The Revenue has filed the instant application for recalling of the order dated 06.12.2019 passed by us whereby and whereunder the Miscellaneous Application No. 176/Ahd/2016 has been dismissed. 2. We have heard the parties and perused the records. 3. Initially as it appears from the records, that the appeal was dismissed due to low tax effect and, thereafter, the Miscellaneous Application being No. 176/Ahd/2016 was dismissed on the ground considering the submission made by the Ld. DR that such - 2 - MA No.81/Ahd/2020 (in M.A. No. 176/A/16) (Arise out of ITA No.423/A/19) ACIT vs. Kitchen Express Overseas Ltd. Asst.Year –2008-09 application was made due to audit objection which was found to be wrong. As such objection was found to be raised for reopening of the case under Section 147 and not as audit objection. Be that as at may, we find the present application for recalling of the order is sought for by the Revenue on the ground that the case is covered under the exception clause laid down in Para 10(c) of the Circular No. 03/2018 dated 11.07.2018. However, we find no provision in the Income Tax Act, 1961 and the rules made thereunder to admit Miscellaneous Application for recalling of the order of dismissal of the earlier Miscellaneous Application. In that view of the matter, the second Miscellaneous Application as filed by Revenue is found to be not maintainable and, thus, dismissed. 4. In the result, Misc. Application filed by the Revenue is dismissed. This Order pronounced in Open Court on 23/11/2021 Sd/- Sd/- (PRADIP KUMAR KEDIA) (Ms. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 23/11/2021 TANMAY, Sr.PS TRUE COPY आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A). 5. वभागीय त न ध, आयकर अपील!य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड' फाईल / Guard file. By order/आदेश से, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, राजोकट / ITAT, Ahmedabad