The Asstt. Commissioner of Income Tax, Circle-5(1), Ahmedabad V. Shri Bharat Jivanlal Patel, Ahmedabad

MA 94/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5753 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 14-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S N DIVETIA
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER MISC. APPLICATION NO.94 /AHD/2017 IN ./ ITA.NO.2475/AHD/2013 / ASSTT. YEAR: 2009-10 ACIT, CIR.5(1) AHMEDABAD. VS SHRI BHART JIVANBHAI PATEL 5/6, MANICHANDRA SOCIETY SURSHARA CIRCLE THALTEJ, AHMEDABAD. ! / (APPELLANT) '# ! / (RESPONDENT) REVENUE BY : SHRI MUDIT NAGPAL, SR.DR ASSESSEE BY : SHRI S.N. DIVETIA, AR / DATE OF HEARING : 15/09/2017 / DATE OF PRONOUNCEMENT: 15/09/2017 $%/ O R D E R PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE REVENUE FOR RECALL OF ORDER OF THE TRIBUNAL IN ITA NO.2475/AHD/ 2013 DATED 11.8.2016. 2. IT IS PLEADED IN THE APPLICATION THAT APPEAL OF THE REVENUE WAS DISMISSED BY FOLLOWING THE CBDT CIRCULAR NO.21/2015 DATED 10.12.2015 DUE TO LOW TAX EFFECT INVOLVED IN IT. THE LD.DR POINTE D OUT THAT TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS MORE THAN THE LIMIT PRESCR IBED BY THE CBDT, AND THEREFORE, THE APPEAL OF THE REVENUE OUGHT NOT TO H AVE BEEN DISMISSED. THE LD.DR DID NOT DISPUTE THIS STAND OF THE DR. IN THI S VIEW OF THE MATTER, I RECALL THE ORDER OF TRIBUNAL DATED 11.8.2016 (SUPRA) AND R ESTORE TO ITS ORIGINAL NUMBER. REGISTRY IS DIRECTED TO LIST THE APPEAL OU T-OF-TURN HEARING ON 22 ND SEPTEMBER, 2017. 3. IN THE RESULT MISC. APPLICATION OF THE REVENUE I S ALLOWED. ORDER PRONOUNCED IN THE COURT ON 15 TH SEPTEMBER, AT AHMEDABAD. SD/- (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 15/09/2017