The ACIT, Patan Circle, Patan V. Rachana Global Excavation Ltd, Patan

MA 85/AHD/2020

AI Insights

The case involves the Income Tax Department (Revenue) filing Miscellaneous Applications against Rachana Global Excavation Ltd., seeking to recall a previous ITAT order that dismissed their appeals due to the low tax effect involved. The appeals pertained to the assessment years 2009-10 and 2010-11. The Revenue argued that the case fell under an exception clause due to ongoing prosecution against the assessee, which was not contested by the respondent's representative. Consequently, the ITAT decided to recall the earlier order and scheduled a new hearing.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124701 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 5 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-08-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-08-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 25-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: MEHUL K. PATEL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER M. A . N os . 8 5 & 8 6 / A h d/ 20 20 (I n I TA N os . 89 7 & 89 8 /A h d/ 20 19 ) ( A s s e s s me nt Y ea r s : 2 0 09 -1 0 & 20 1 0 - 1 1 ) AC I T Pat a n C ir cl e , Pa ta n बनाम/ V s . R a c h an a Gl o b al E x ca v at io n L t d. P at a n C ha na s m a R o a d, N r . R a j pu r , P a t an थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A A D C R 5 1 2 5 M (अपीलाथ /Appellant) . . ( यथ / Respondent) अपीलाथ ओर से /Appellant by : Shri J. L. Bhatia, Sr.DR यथ क ओर से/Respondent by : Shri Mehul K. Patel, AR स ु नवाई क तार ख / D a t e o f H e a r i ng 04/08/2023 घोषणा क तार ख /D a t e o f P ro n o u nc e me n t 09/08/2023 O R D E R PER Ms. MADHUMITA ROY - JM: Both the Miscellaneous Applications have been filed by the Revenue seeking recall of the order dated 14.08.2019 passed by the Co-ordinate Bench in the appeals filed by the Revenue being ITA Nos. 897 & 898/Ahd/2019 for A.Ys. 2009-10 & 2010-11, whereby and whereunder the appeals preferred by the department stood dismissed due to low tax effect. 2. Both Miscellaneous Applications are time barred by 16 days but coming within Covid period, hence delay is condoned. - 2 - MA Nos. 85 & 86/Ahd/2020 (in ITA Nos.897 & 898/A/2019) ACIT vs. Rachana Global Excavation Ltd. Asst.Years – 2009-10 & 2010-11 3. However, as per the submission made by the Ld. DR, which is reflecting from the Miscellaneous Applications that the appeals are falling under the exception clause being 10(f) where prosecution has been filed by the Department and pending in the Court and in that view of the matter, the order is required to be recalled. Such submission made by the Ld. DR., has not been controverted by the Ld. AR with all his fairness. Hence, keeping in view the exception clause qua the prosecution lodged against the assessee pending before the Court, we recall the order dated 14.08.2019, passed by the ITAT. The registry is directed to fix the matter on board for hearing on 25.09.2023. Notice to this effect be directed to be served upon the assessee. 4. In the result, both Miscellaneous Applications filed by the Revenue are allowed. This Order pronounced on 09/08/2023 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 09/08/2023 S. K. SINHA 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. गाड3 फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ!धकरण, अहमदाबाद / ITAT, Ahmedabaditio .11.2019Date on which is placed before the Dictating Member 20.11.2019ther Member...ate on which the approved draft comes to the Sr..................