M/S. PATEL RAJESHKUMAR MAGANLAL & CO.,,SURAT vs. THE DCIT CENTRAL CIRCLE-1(2), AHMEDABAD

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ITSSA 3/AHD/2022Status: DisposedITAT Ahmedabad10 September 2024AY 2010-112 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal considered the submissions of the assessee and noted that the present appeal was indeed filed inadvertently. It was found that the issue raised in the current appeal had already been adjudicated by the Tribunal in ITA(SS) No. 338/AHD/2014, which had remanded the matter to the Assessing Officer for fresh assessment. Therefore, the Tribunal concluded that the present appeal was mistakenly filed, as acknowledged by the assessee in their submission. Consequently, the Tribunal allowed the assessee's request to withdraw the appeal. The appeal was treated as withdrawn and dismissed. No other issues were expressly left undecided.

What were the facts?

The assessee, M/s. Patel Rajeshkumar Maganlal, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench 'B', against the order of the Commissioner of Income Tax (Appeals)-1, Ahmedabad, dated 25.06.2014, for the Assessment Year 2010-11. The appeal was filed with a delay of 2728 days. The assessee submitted that a prior appeal against the same CIT(A) order had already been decided by the ITAT in ITA(SS) No. 338/AHD/2014 dated 19.12.2017, wherein the matter was remanded to the Assessing Officer for fresh assessment. The assessee claimed to be unaware of this prior appeal and its decision, and therefore, the present appeal was filed inadvertently. The assessee requested permission to withdraw the current appeal.

What were the issues?

1. Whether the present appeal, filed with a significant delay, is maintainable given that a prior appeal on the same issue has already been decided by the Tribunal? (Question of law and fact, concerning the procedural history and the assessee's claim of inadvertent filing). Assessee's contentions: The assessee argued that the current appeal was filed inadvertently due to a lack of awareness that a previous appeal against the same CIT(A) order had already been decided by the ITAT. They submitted a written request to withdraw the present appeal. Revenue's contentions: The revenue, represented by the CIT-DR, had no objection to the assessee's request for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153C,Section 153A(1)(b)

AI-generated summary — verify with the full judgment below

आदेश

�ी नरे�� �साद �स�हा, लेखा सद�य �वारा

यह अपील, आयकर अ�ध�नयम (सं�ेप म� 'अ�ध�नयम') क� धारा 143(3) सप�ठत धारा 153सी सप�ठत धारा 153ए(1)(बी) के अंतग�त काय�वा�हय� म� �नधा�रण वष� (ए.वाय.) 2010-11 के �लए आयकर आयु�त (अपील�)-1, अहमदाबाद (सं�ेप म� ‘सीआईट�(ए)) के �दनांक 25.06.2014 के आदेश के �व��ध �नधा�रती �वारा दायर क� गई है।

2.

इस अपील को दायर करने म� 2728 �दन� का �वलंब हुआ था और �नधा�रती को इस �वल�ब का �प�ट�करण देना आव�यक था। �नधा�रती ने �दनांक 03.09.2024 को प� दायर कर सू�चत �कया है �क �व�वान सीआईट�(ए) के �ववा�दत आदेश के �व��ध इस अ�धकरण म� पहले ह� अपील दायर क� गई थी, िजसका �नण�य आईट�(एसएस)ए सं�या 338/एएचडी/2014, �दनांक 19.12.2017 म� �कया गया था। �नधा�रती ने उस आदेश क� एक ��त भी दायर क� है।

यह भी ��तुत �कया गया �क �नधा�रती इस त�य से अनजान था �क सीआईट�(ए) के आदेश के संबंध म� अपील पहले ह� दायर क� जा चुक� थी और उस पर पहले ह� �नण�य हो चुका था तथा वत�मान अपील अनजाने म� दायर क� गई थी। इस�लए, �नधा�रती ने वत�मान अपील वापस लेने क� अनुम�त का अनुरोध �कया है।

3.

�व�वान सीआईट�-डीआर को �नधा�रती �वारा अपील वापस लेने पर कोई आप�� नह�ं थी।

4.

हमने �नधा�रती क� ��तु�तय� पर �वचार �कया है। यह पता चला है �क वत�मान अपील �नधा�रती �वारा गलती से दायर क� गई थी �य��क �व�वान सीआईट�(ए), �दनांक 25.06.2014 के आदेश के अनुसरण म� मु�दा पहले ह� इस अ�धकरण �वारा आईट�(एसएस)ए सं�या 338/ एएचडी/2014 म� तय �कया जा चुका था और मामले को नए �सरे से �नधा�रण के �लए �नधा�रण अ�धकार� क� फाइल म� वापस भेज �दया था। इस �कार, यह पाया गया है �क वत�मान अपील गलती से दायर क� गई थी, िजसे �नधा�रती ने अपने प� �दनांक 03.09.2024 म� �वीकार �कया है।

5.

उपरो�त त�य� को देखते हुए, वत�मान अपील वापस ल� गई मानकर ख़ा�रज क� जाती है। �दनांक.......... 10.09.2024 को इस आदेश को उ�चा�रत �कया गया।

Sd/- Sd/- (सु�च�ा का�बले) (नरे�� �साद �स�हा) �या�यक सद�य लेखा सद�य True Copy अहमदाबाद �दनांकः..... 10/09/2024 सुमरा आदेश क� ��त�ल�प अ�े�षतः- 1. अपीलाथ� 2. ��यथ� 3. संबं�धत आयकर आयु�त 4. आयकर आयु�त(अपील)- 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, अहमदाबाद 6. गाड� फाइल आदेश से,

सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद ।

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