ASHIT ARUN PATEL,VADODARA vs. THE ITO, WARD-4(2)(3), VADODARA

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ITA 1227/AHD/2018Status: DisposedITAT Ahmedabad30 September 2020AY 2011-125 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the revised return for AY 2011-12 was not considered by the lower authorities and remitted the issue to the AO for fresh consideration. The appeal for AY 2012-13 was disposed of as not pressed.

What were the facts?

The assessee filed a revised return for AY 2011-12, declaring exempt income which was missed in the original return. The lower authorities did not consider this revised return. For AY 2012-13, the assessee did not press the appeal.

What were the issues?

Whether the revised return containing exempt income should be considered for processing the tax liability. Whether the appeal for AY 2012-13 should be pressed.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD

Before: SHRI PRADIP KUMAR KEDIA&

For Appellant: Shri Parimal Singh B Parmar, AR
For Respondent: Shri Vidhyut Trivedi, Sr. DR
Hearing: 10.09.2020Pronounced: 13.10.2020

आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील�य अ�धकरण, अहमदाबाद / ITAT, Ahmedabad

आयकर अपील�य अ�धकरण, अहमदाबाद �यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. Nos. 1227&1228/Ahd/2018 (�नधा�रण वष� / Assessment Years : 2011-12 & 2012-13) Ashit Arun Patel Income Tax Officer बनाम/ 5, Vipul; Apartment Ward-4(2)(3), Vs. 27, Purshottamnagar Vadodara Society, BPC Road, Vadodara-390020 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AGSPP2335F (Appellant/ Respondent) .. (Respondent/Cross Objector /Appellant) राज�व क� ओर से/Assessee by : Shri Parimal Singh B Parmar, AR Shri Vidhyut Trivedi, Sr. DR अपीलाथ� ओर से /Revenue by : सुनवाई क� तार�ख / Date of 10/09/2020 Hearing घोषणा क� तार�ख /Date of 03/12/2020 Pronouncement &1228/Ahd/2018 Ashit Arun Patel vs. ITO Asst.Years –2011-12& 2012-13 - 5 - CORRIGENDUM PER MADHUMITA ROY - JM:

It has come to the notice of the Tribunal that in Paragraph No. 3 on Pages 2-3 of the order sixth line on page 3 it is stated that the issue is remitted to the file of the AO. However, in the second last line of paragraph 3 of the order the reference is to CIT(A). Thus, the error crept in the second last line of Paragraph 3 of page 3 stands rectified and may be read as A.O. instead of CIT(A). This corrigendum shall form part of the main order in pronounced on 13.10.2020.

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