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

MA 92/AHD/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9279 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 06-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L P JAIN
• 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 M.A. NO.92/AHD/2019 (IN ./ IN ITA NO.429/AHD/2017) ( / ASSESSMENT YEAR : 2012-13) THE JT.CIT (OSD) CENTRAL CIRCLE-1 BARODA / VS. SHRI ANANDKUMAR BENGANI A-23/24, YOGESHWAR SOCIETY VIGHAG-I, BEHIND JNK APARTMENT HIGH TENSION ROAD, SUBHANPURA, BARODA ./ ./ PAN/GIR NO. : AFVPB 6590 G ( / APPLICANT ) .. ( / RESPONDENT ) / APPLICANT BY : SHRI L.P. JAIN, SR.DR / RESPONDENT BY : NONE / DATE OF HEARING 05/07/2019 !'# / DATE OF PRONOUNCEMENT 08/07/2019 / O R D E R PER SHRI RAJPAL YADAV, JUDICIAL MEMBER : THE PRESENT MISCELLANEOUS APPLICATION IS DIRECTED A T THE INSTANCE OF REVENUE POINTING OUT APPARENT ERROR IN THE ORDER OF THE TRIBUNAL DATED 30/07/2018. MA NO.92/AHD/2017 (IN ITA NO.429 /AHD/2017) JT.CIT VS. SHRI ANANDKUMAR BENGANI ASST.YEAR 2012-13 - 2 - 2. IT IS PLEADED IN THE APPLICATION THAT A DISAL LOWANCE U/S.14A OF THE INCOME TAX ACT, 1961 WAS MADE WHICH WAS DELETED BY THE CIT(A) ON THE GROUND THAT HONBLE GUJARAT HIGH COURT IN THE C ASE OF CIT VS. SAUMYA CONSTRUCTION PVT.LTD. 81 TAXMANN.COM 292 PR OPOUNDED THAT ADDITIONS IN AN ASSESSMENT FRAMED U/S.153A WOULD BE MADE WITH THE HELP OF SEIZED MATERIAL. SINCE THERE WAS NO SEIZED MATE RIAL REPRESENTING TO DISALLOWANCE U/S.14A, THEREFORE LD.CIT(A) HAS DELET ED THE DISALLOWANCE. 3. ACCORDING TO THE REVENUE, THOUGH TAX EFFECT INVO LVED IS ONLY OF RS.21,983/- BUT IT HAS CHALLENGED THE JUDGEMENT OF HONBLE GUJARAT HIGH COURT BEFORE THE HONBLE SUPREME COURT AND INTERPRE TATION OF LAW CANVASSED BY HONBLE GUJARAT HIGH COURT DECISION IS BEING NOT ACCEPTED BY THE DEPARTMENT. THEREFORE, ORDER OF THE TRIBUN AL BE RECALLED AND ISSUES BE ADJUDICATED ON MERIT. 4. ON DUE CONSIDERATION OF THE ABOVE FACTS, WE DO N OT FIND ANY MERIT IN THIS APPLICATION BECAUSE JUDGEMENT OF HONBLE GU JARAT HIGH COURT HAS BEEN AFFIRMED BY THE HONBLE SUPREME COURT RECENTLY . APARTMENT FROM ABOVE, HONBLE GUJARAT HIGH COURT HAS NOT DECIDED C ONSTITUTIONALITY OF SECTION 153A. IT HAS ONLY EXPLAINED THE SCOPE OF S ECTION AS WELL AS EXPLAINED ITS MEANING AND HOW IT BE IMPLEMENTED. T HERE IS NOTHING BEFORE US TO DEMONSTRATE THAT CONSTITUTIONAL VALIDI TY OF THE PROVISION OF THE IT ACT OR IT RULE WERE UNDER CHALLENGE IN THE C ASE OF SAUMYA MA NO.92/AHD/2017 (IN ITA NO.429 /AHD/2017) JT.CIT VS. SHRI ANANDKUMAR BENGANI ASST.YEAR 2012-13 - 3 - CONSTRUCTION PVT.LTD.(SUPRA). THEREFORE, WE DO NOT FIND ANY ERROR IN THE ORDER OF THE TRIBUNAL. THUS, MISCELLANEOUS APPLIC ATION IS REJECTED. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 8 TH JULY-2019 AT AHMEDABAD. SD/- SD/- ( WASEEM AHMED ) ( RAJPAL YADAV ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 08/ 07 /2019 &.., .(../ T.C. NAIR, SR. PS !'#$#! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPLICANT 2. / THE RESPONDENT. 3. )*+ , / CONCERNED CIT 4. , ( ) / THE CIT(A)-12, AHMEDABAD 5. /01 ((*+ , *+# , ) / DR, ITAT, AHMEDABAD 6. 145 6 / GUARD FILE. / BY ORDER, / ( //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 5.7.19 (DICTATION-PAD 5- P AGES ATTACHED AT THE END OF THIS FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER ..5.7.19 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.8.7.19 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 8.7.19 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