THE ITO, TDS, WARD-1, AHMEDABAD V. DIY FURNITURES PRIVATE LIMITED, AHMEDABAD

MA 3/AHD/2026

AI Insights

The case involves a Miscellaneous Application by the Revenue concerning an earlier Tribunal order dated 17-10-2025, which mistakenly did not specify whether the matter was restored to the CIT(A) or the Assessing Officer. The Revenue sought rectification of this oversight. During the hearing, no representative for the assessee was present, and the Senior D.R. pointed out the error. The Tribunal acknowledged the mistake and corrected the record to reflect that the matter was restored to the Assessing Officer for fresh adjudication.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841164 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-02-2026
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 06-01-2026
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAMESHWAR P. MEENA
• Keywords: Set aside; Opportunity of being heard; TDS

Judgement Text

"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before Ms. Annapurna Gupta, Accountant Member And Ms. Suchitra Kamble, Judicial Member The ITO, TDS Ward-1, Ahmedabad (Appellant) Vs DIY Furniture P. Ltd. B/2 Suraj Kala, Raj Colony, Nr. Naranpura Railway Crossing, Naranpura, Ahmedabad-380013 PAN: AAECT4996R (Respondent) Assessee by: None Revenue by: Shri Rameshwar P. Meena, Sr. D.R. Date of hearing : 20-02-2026 Date of pronouncement : 23-02-2026 आदेश/ORDER Per Suchitra Kamble, Judicial Member: This Miscellaneous Application is filed by the Revenue in respect of order dated 17-10-2025 passed by the Tribunal. 2. At the time of hearing, none appeared on behalf of the assessee. The ld. D.R. submitted that the Tribunal vide order dated 17-10-2025 in para 6.4 has not mentioned specifically whether the matter is restored to the file of the CIT(A) or to the file of Assessing Officer. Thus, the mistake may be rectified. M.A. No. 3/Ahd/2026 (In ITA No. 981/Ahd/2025) Assessment Year 2017-18 Printed from counselvise.com I.T.A No. 3/Ahd/2026 DIY Furniture P. Ltd, A.Y. 2017-18 2 3. We have heard the ld. D.R. and perused the material available on record. It appears that the matter was restored to the file of the Assessing Officer but the same was mentioned as CIT(A)/Assessing Officer, therefore, this is a mistake apparent on record and needs rectification. The modified paragraph 6.4 of order dated 17-10-2025 is as follows:- “6.4 Considering the totality of the facts and circumstances of the case and in the interest of substantial justice, we deem it just and proper to set aside the impugned orders of the learned Assessing Officer in both appeals and restore the matters to the files of the respective Assessing Officer for adjudication afresh on merits, in accordance with law, after affording due and reasonable opportunity of being heard to the assessee. The assessee is directed to extend full cooperation in the proceedings and to furnish all requisite details and evidences as may be called for.” 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. Order pronounced in the open court on 23-02-2026 Sd/- Sd/- (Annapurna Gupta) (Suchitra Kamble) Accountant Member Judicial Member Ahmedabad : Dated 23/02/2026 a.k. आदेश क\u0006 \u0007\bत ल प अ\u000fे षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद Printed from counselvise.com "