Shri Chirag H. Shah, HUF, Ahmedabad V. The ITO, (OSD), Range-9, Presently Ward-5(3)(1), Ahmedabad

MA 95/AHD/2022

AI Insights

The case involves a Miscellaneous Application filed by Chirag H Shah-HUF against an order of the ITAT dated 29.6.2022, which pertained to the assessment year 2009-10. The application sought to recall the ITAT's earlier order due to the non-adjudication of ground no.2, which concerned the failure of the CIT (A) to credit a cash withdrawal of Rs. 7,44,000 against the cash deposit, leading to an addition under section 68 of the Income Tax Act. The Tribunal acknowledged the oversight and decided to rectify the mistake by recalling the order and setting the matter for re-adjudication of the specific ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133644 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 20-04-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 21-11-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 68; 254(2)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘SMC’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Misc. Application No.95/Ahd/2022 IN ITA No.1256/Ahd/2019 Assessment Year :2009-10 Chirag H Shah-HUF 3, Sukrut Flat Opp: Anandji Kalyanji Pedhi, Nr.P.N.B. Vasantkunj Paldi, Ahmedabad 380 007. PAN : AANHS 4164 G Vs. ITO (OSD), Range-9 Ahmedabad. अपीलाथ / (Appellant) यथ /(Respondent) Assessee by : Shri Rupesh Mehta, AR Revenue by : Shri Alpesh Parmar, Sr.DR स ु नवाई क तार ख/Date of Hearing : 21/04/2023 घोषणा क तार ख /Date of Pronouncement: 19/07/2023 आदेश/O R D E R PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present Misc. Application has been filed by the assessee seeking recall of the order of the ITAT dated 29.6.2022 passed in assessee’s appeal in ITA No.1256/Ahd/2019 for the Asst.Year 2009- 10. 2. The assessee’s plea in the MA as under: “1. That an appeal IT A No. 1256/Ahd/2019 for Asst. Year 2009-10 was disposed of by the Hon'ble Appellate Tribunal, Ahmedabad Bench "SMC" by the order Dt. 29-06-2022. Refer Annexure - A. 2. That the Applicant with due respect to the Hon'ble Bench submits that there are certain mistakes apparent on record in the order Dt. 29-06-2022 MA No.95/Ahd/2022 2 and therefore the order of the Tribunal may be rectified, and necessary order may be passed. 3. That the Applicant humbly submits that the Hon'ble Bench, for any reason, fails to dispose of the Ground no. 2 taken by applicant in the Grounds of appeal. The same is narrated hereinafter for kind perusal: "The Ld. CIT (A) failed to appreciate that your appellant has deposited the cash out of withdrawal from the same bank account only. Since the Ld. CIT (A) fails to give credit of cash withdrawal from bank of Rs. 7,44,000/- we request the Hon'ble Court to delete the addition made u/s 68 on this ground." 4. That the said ground of appeal was also noted in the order Dt. 29-06- 2022 vide para no. 6 page no. 12. However, the Hon'ble Bench, for any reason, fails to dispose of the Ground no. 2, as mentioned above, while disposing the said appeal. 5. That the applicant, through AR, has also clarified the reason as to why the addition made u/s-68 in respect of bank deposits requires to be deleted. In support of the contention, he has also drawn attention of the Hon'ble Bench to consider the contention and evidences submitted with paper book Page No. 52 to 58 filed on 11-03-2022. 6. That the applicant submits that due to mistake apparent on record i.e. non disposal of ground no. 2 as mentioned above, it has been subjected to grave injustice and hardship. Therefore, under the above circumstances, in the interest of justice, I hereby pray to Hon'ble court that the order passed by the Hon'ble Bench be rectified and necessary order may be passed.” 3. The ld.counsel for the assessee contended that the Tribunal while passing order in the above ITA failed to consider and adjudicate the issue raised in ground no.2 taken by the assessee, therefore the same constituted a mistake in the impugned order dated 29.6.2022, and needed to be rectified by adjudicating the same forthwith. However, this factual aspect has not been controverted by the ld.DR before us. 4. Heard both the parties and considered the material on record. From the perusal of the impugned order dated 29.6.2022 (supra), we note that the Tribunal had infact reproduced all the grounds, including the impugned ground no.2 at page no.10, para-6 of the order for adjudication. However, thereafter, the Tribunal missed to adjudicate the impugned ground while adjudicating other grounds. MA No.95/Ahd/2022 3 We agree, therefore, there is a mistake apparent from record and needs rectification by dealing with the issue separately in the light of material evidences already placed by the assessee on record. As observed, since there is ‘a mistake apparent from record’, we deem it fit and proper to invoke provisions of section 254(2) of the Act and recall the impugned order dated 29.6.2022 for limited purpose of hearing and adjudicating the issue raised in ground no.2. Thus, the appeal of the assessee is directed to be fixed for adjudicating the ground no.2 in due course after giving notices to the parties. 5. In the result, Miscellaneous Application of the assessee is allowed. Order pronounced in the Court on 19 th July, 2023 at Ahmedabad. Sd/- Sd/- (T.R. SENTHIL KUMAR) JUDICIAL MEMBER (ANNAPURNA GUPTA) ACCOUNTANT MEMBER Ahmedabad,dated 19/07/2023