The ITO, ard-5(3)(3), Ahmedabad v. Shri Paresh Nanubhai Shiroya,, Ahmedabad

MA 41/AHD/2020 | 2012-2013
Pronouncement Date: 07-05-2021 | Result: Allowed

Appeal Details

RSA Number 4120524 RSA 2020
Assessee PAN ADKPS6431N
Bench Ahmedabad
Appeal Number MA 41/AHD/2020
Duration Of Justice 1 year(s) 3 month(s) 1 day(s)
Appellant The ITO, ard-5(3)(3), Ahmedabad
Respondent Shri Paresh Nanubhai Shiroya,, Ahmedabad
Appeal Type Miscellaneous Application
Pronouncement Date 07-05-2021
Appeal Filed By Department
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 07-05-2021
Assessment Year 2012-2013
Appeal Filed On 06-02-2020
Judgment Text
- - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH C BEFORE SHRI WASEEM AHMED ACCOUNTANT MEMBER AND MS.MADHUMITA ROY JUDICIAL MEMBER MISC. APPLICATION NO.41/AHD/2020 IN ./ ITA NO.2472/AHD/2016 / ASSTT. YEAR: 2012-2013 THE JCIT RANGE-5(3) AHMEDABAD. VS. PARESH NANUBHAI SHIROYA B-20 SHILP GRAM SIDHI OPP: SURAMYA FLOURA B/H. VRINDAVAN FARM NIKOL AHMEDABAD 382 350 PAN : ADKPS 6431 N ( APPLICANT ) (RESPONDENT) REVENUE BY : SHRI R.R. MAKWANA SR.DR ASSESSEE BY : NONE ! '#$ % &' / DATE OF HEARING : 07/05/2021 ()* % &' / DATE OF PRONOUNCEMENT: 07/05/2021 - / O R D E R PER WASEEM AHMED ACCOUNTANT MEMBER: PRESENT MISC. APPLICATION IS DIRECTED AT THE INSTAN CE OF THE REVENUE SEEKING CLARIFICATION AS TO THE NATURE OF D IRECTION GIVEN IN PARA 6.5 OF ORDER OF THE ITAT DATED 14.10.2019 PASS ED IN ITA NO.2472/AHD/2016. 2. THE REVENUE IN ITS MA INTERALIA PLEADS AS UNDER: MA NO.41/AHD/2020 JCIT VS. PARESH MANUBHAI SIROYA 2 3. AS SEEN FROM THE IMPUGNED ORDER OF THE HON'BLE ITAT.LT APPEAR THAT THE ORDER OF AO LEVYING THE PENALTY OF RS. 13 15 000/- IS INTENDED TO BE SET-A-SIDE. HOWEVER THE ORDER IS NOT SPEAKING ON THIS ASPECT WHETHER THE ORDER IS SE T-A-SIDE TO THE FILE OF THE AO OR LD. CIT(A). THOUGH THE VIEW EXPRE SSED CONVEYED THAT THE ASSESSEE SHOULD BE GIVEN MORE OPPORTUNITY TO JUSTIFY THE URGENT NEED FOR ACCEPTING THE CASH LOAN THE ORDER IS NOT SPECIFICALLY SET-A-SIDE. HENCE MISCELLANEOUS APPLI CATION (MA) IS TO BE FILED BEFORE THE HON'BLE ITAT TO GET THE SPECIF IC DIRECTION. NECESSARY APPROVAL TO FILE MA BEFORE THE HON'BLE IT AT IS ACCORDED BY THE LD. PR CIT-5 AHMEDABAD VIDE NO. PR. CIT.5/ITO.TECH/MISC. APPL./PNS/2019-20 DATED 03.02. 20203. 4. IT IS REQUESTED THAT THE HON'BLE TRIBUNAL MAY KI NDLY ACCEPT THE MISCELLANEOUS APPLICATION AND RECTIFY THE ORDER PAS SED VIDE ITA NO. 2472/AHD/2013 DATED 14.10.2019. 3. WE HAVE HEARD LD.DR AND GONE THROUGH THE IMPUGNE D ORDER OF THE TRIBUNAL. WHILE GOING THROUGH PARA 6.5 OF T HE IMPUGNED ORDER WE FIND THAT THERE IS NO CONFUSION THAT THE A PPEAL OF THE ASSESSEE HAS BEEN SET ASIDE SO AS TO GIVE ANOTHER O PPORTUNITY TO THE ASSESSEE TO JUSTIFY BEFORE THE LOWER AUTHORITIE S ABOUT THE NEED FOR ACCEPTING THE LOAN IN CASH IN ORDER TO GET IMMU NITY FROM THE PROVISIONS OF SECTION 269SS OF THE ACT READ WITH SE CTION 273B OF THE ACT. IN OTHER WORDS THE TRIBUNAL HAS SET ASIDE THE ISSUE TO THE FILE OF THE REVENUE AUTHORITIES BY GIVING ANOTHER O PPORTUNITY TO PLACE EVIDENCE BEFORE THE LOWER AUTHORITIES FOR REL OOK IN THE MATTER. NOW THE REVENUE IS STATING THAT THE IMPUG NED ORDER WAS NOT SPEAKING ON THE ASPECT WHETHER ORDER OF THE REV ENUE AUTHORITIES HAVE BEEN SET ASIDE TO THE FILE OF THE AO OR THE CIT(A) FOR RE-ADJUDICATION. IN THIS REGARD IT IS CLARIFI ED THAT A READING OF ORDER OF THE TRIBUNAL IN ENTIRETY DOES IMPLIES THA T THE ISSUE HAS TO BE RE-ADJUDICATED BY THE LD.AO AS PER THE DIRECTION CONTAINED THEREIN HOWEVER FOR THE SAKE OF CLARITY WE HEREB Y CLEAR THE AIR OF DOUBT RAISED BY THE REVENUE IN THE MA THAT THE ORDE RS OF THE MA NO.41/AHD/2020 JCIT VS. PARESH MANUBHAI SIROYA 3 REVENUE AUTHORITIES ARE SET ASIDE TO THE FILE OF TH E AO FOR RECONSIDERING THE ISSUE AFRESH AS PER THE DIRECTION CONTAINED IN PARA 6.5 OF THE IMPUGNED ORDER. ACCORDINGLY MA O F THE REVENUE IS DISPOSED OFF. ORDER PRONOUNCED IN THE COURT ON 7 TH MAY 2021. SD/- SD/- (MS.MADHUMITA ROY) JUDICIAL MEMBER (WASEEM AHMED) ACCOUNTANT MEMBER