Income Tax Appellate Tribunal - Ahmedabad
Shri Vishal Dilip Palany,, Ahmedabad vs The Income Tax Officer, Ward-9(4),, ... on 9 September, 2020
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL " A " BENCH, AHMEDABAD [ Conducted Through Virtual Court] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER MA No.80/Ahd/2020 (in आयकर अपील सं./in ITA No.1410/Ahd/2014) ( नधा रण वष /Assessment Year : 2013-14) Vishal Dilip Palani बनाम/ The Income Tax Officer 803, Sarveshwar Tower Vs. Ward-9(4) Opp. Jay Ambe Nagar Ahmedabad Beh.Lovekush Tower Tal tej, Ahmedabad थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : ALOPP 0931 E (अपीलाथ /Applicant) .. ( यथ / Respondent) अपीलाथ ओर से/ Applicant by : Shri Manish J. Shah, AR यथ क ओर से/Respondent by: Shri Dileep Kumar, Sr.DR सन ु वाई क तार ख/ Date o f Hearing 04/09/2020 घोषणा क तार ख /Date of Pronouncement 09/09/2020 आदे श / O R D E R PER RAJPAL YADAV, VICE PRESIDENT:
With the assistance of the Ld.Representatives of the parties, we have gone through the records carefully. It emerges out from the record that appeal of the assessee was dismissed by treating it as an appeal of the Revenue.MA No.80/Ahd/2020
(In ITA No.1410/Ahd/2014 - assessee's appeal ) Vishal Dilip Palani vs. ITO Asst.Year - 2009-10 -2-
2. The Tribunal has dismissed the appeal vide order dated 14/08/2019 on the ground that tax effect involved in the appeal by virtue of relief given by the CIT(A) is below Rs.50 lakhs. In fact, it was factually incorrect observation of the Tribunal. ITA No.1410/Ahd/2014 for AY 2009-10 is the appeal of the assessee and not of the Revenue. In some misconception, it has been included in the long list of 628 appeals. Therefore, we recall our order to the above extent and restore ITA No.1410/Ahd/2014 for AY 2009-10 (Assessee's appeal) to its original number. Registry is directed to list the appeal for hearing on 03/12/2020. No notice will be issued as this date of hearing has duly been informed to both the parties.
3. In the result, Miscellaneous Application filed by the Assessee is allowed.
This Order pronounced in Open Court on 09/09/2020
Sd/- Sd/-
( WASEEM AHMED ) ( RAJPAL YADAV )
ACCOUNTANT MEMBER VICE PRESIDENT
Ahmedabad; Dated 09/09/2020
ट .सी.नायर, व.$न.स./T.C. NAIR, Sr. PS MA No.80/Ahd/2020 (In ITA No.1410/Ahd/2014 - assessee's appeal ) Vishal Dilip Palani vs. ITO Asst.Year - 2009-10 -3- आदे श क त ल!प अ"े!षत/Copy of the Order forwarded to :
1. अपीलाथ / The Applicant
2. यथ / The Respondent.
3. संबं&धत आयकर आयु(त / Concerned CIT
4. आयकर आयु(त(अपील) / The CIT(A)-XV, Ahmedabad
5. )वभागीय $त$न&ध, आयकर अपील य अ&धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड/ फाईल / Guard file.
आदे शानुसार/ BY ORDER, स या)पत $त //True Copy// उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपील य अ धकरण, अहमदाबाद / ITAT, Ahmedabad
1. Date of dictation..04.09.20 (dictation-pad 3-pages attached at the end of this File)
2. Date on which the typed draft is placed before the Dictating Member 07.09.20
3. Other Member...
4. Date on which the approved draft comes to the Sr.P.S./P.S ...
5. Date on which the fair order is placed before the Dictating Member for pronouncement......
6. Date on which the fair order comes back to the Sr.P.S./P.S.......9.9.20
7. Date on which the file goes to the Bench Clerk..........................9.9.20
8. Date on which the file goes to the Head Clerk..........................................
9. The date on which the file goes to the Assistant Registrar for signature on the order..........................
10. Date of Despatch of the Order...............