THE DCIT, CIRCLE-6, AHMEDABAD V. SHRI BHARAT G. PATEL, AHMEDABAD

MA 110/AHD/2014

AI Insights

The case involves a Miscellaneous Application (MA) filed by the Department against an earlier ITAT order which dismissed the Department's appeal concerning a block assessment order. The original ITAT decision quashed the block assessment order and subsequent revisional orders, deeming them bad in law. However, the Department's MA pointed out a clerical error in the ITAT's reference to the CIT's revisional order under Section 263, instead of the correct application of Section 158 BD r.w.s. 143(3) and 254. The ITAT acknowledged this mistake and allowed the MA, ordering a recall of the previous decision and setting the stage for a fresh hearing.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 25569 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 year(s) 4 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2024
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 06-09-2024
• Assessment Year: misc
• Appeal Filed On: 11-07-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: J L BHATIA
• Keywords: Block assessment
• Section: 143(3); 263

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER MISCELLANEOUS APPLICATION No. 110/Ahd/2014 (in I.T(SS).A. No. 275/Ahd/2012 [Assessment Year: Block Asstt. (Block period 1/4/87 to 17/6/97)] The DCIT Circle-6, Ahmedabad Vs. Shri Bharat G. Patel 34/B, Sweepark Society, Nr. Madhuvrund Swtantra Bunglows , Ghatlodiya, Ahmedabad, Gujarat 380061 [PAN No.ABCPP1650L] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri J L Bhatia, Sr. D.R. Date of Hearing 06.09.2024 Date of Pronouncement 03.12.2024 O R D E R PER SIDDHARTHA NAUTIYAL, JM: This is a Miscellaneous Application filed by the Department against the order passed by the ITAT in IT(SS)A No. 275/Ahd/2012 vide order dated 28.06.2013. In the said order passed by the ITAT, the appeal of the Department was dismissed with the following observations: “8. Now, we take up the second appeal of Revenue i.e. IT(SS)A No. 275/Ahd/2012. This appeal is arising out of revisional order passed by Ld. CIT u/s. 263 in respect of original block assessment order passed by Assessing Officer on 30-06-1999. As per the above para, we have already held that this order of Assessing Officer dated 30-06-1999 is bad in law and we quashed the same. Once the original block assessment order itself is quashed, the same cannot be revised by Ld. CIT or on his direction by the AO. Therefore, this second order of the AO dated 29-12-2009 is also bad in law and deserves to be quashed in consequent of our order regarding the original assessment order. Therefore, this block assessment order is also quashed. Under these facts, various specific grounds raised by the MA No. 110/Ahd/2014 The DCIT vs. Shri Bharat G. Patel - 2 - Revenue in this appeal are not required to be discussed and decided because it will be an academic exercises only. 9. In the result, this appeal of Revenue i.e. IT(SS)A No.275/Ahd/2012 is also dismissed.” 2. The department has filed the present MA against his order on the ground that in this order ITAT erred in deciding the present appeal, as if it has been filed against the order passed by the Ld. CIT, Gujarat –III, Ahmedabad under Section 263 of the Income Tax Act, 1961 (in short ‘the Act’), which is a mistake apparent from the record, since the appeal has been filed by the department against the order passed by the Ld. CIT(A)-11, Ambawadi u/s. 158 BD r.w.s. 143(3) and 254 of the Act. On going through the contents of the order, we observe that the department has correctly pointed out that the ITAT erred in noting that the present appeal is arising out of revisional order passed by the Ld. CIT(A) u/s.263 of the Act in respect of original block assessment. Accordingly, in view of the above, the MA of the department is allowed and the order passed by the ITAT in IT(SS)A No.275/Ahd/2012 is being recalled and kept for fresh hearing in due course. 3. In the result, the Miscellaneous Application filed by the Revenue is allowed. This Order pronounced in Open Court on 03/12/2024 Sd/- Sd/- (ANNAPURNA GUPTA) (SIDDHARTHA NAUTIYAL) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 03/12/2024 Sr. PS True Copy आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order forwarded to : 1. अपीलाथȸ / The Appellant 2. Ĥ×यथȸ / The Respondent. MA No. 110/Ahd/2014 The DCIT vs. Shri Bharat G. Patel - 3 - 3. संबंͬधत आयकर आयुÈत / Concerned CIT 4. आयकर आयुÈत(अपील) / The CIT(A)- 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड[ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलȣय अͬधकरण, अहमदाबाद / ITAT, Ahmedabad "