ASSISTANT COMMISSIONER OF INCOME TAX, NASHIK V. M/S. DO ALL ENGINEERS PVT.LTD, NASHIK

MA 278/PUN/2022

AI Insights

The case involves the Assistant Commissioner of Income Tax, Nashik, as the appellant, and M/s. Do All Engineers Pvt. Ltd., as the respondent. The Revenue filed a Miscellaneous Application against the ITAT Order which had previously dismissed their appeal due to low tax effect. The Revenue argued that the case fell under Exception Clause 10(e) of CBDT Circular No.03/2018, citing information from the Sales Tax Department regarding unremitted VAT. However, the ITAT Pune Benches have consistently ruled that such information does not qualify for exceptions under the circular, leading to the dismissal of the Revenue's application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 777857 (ITAT-PUNE)
• Duration Of Justice: 6 year(s) 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 31-01-2019
• Other Referred Cases: ACIT v/s Chandrashekar A Joshi, ITO vs. M/s Param Marketing, ITO vs. Yusuf Gulmmohmmed Patel, DCIT vs. M/s Rang Rasayan
• Laws Referred To: CBDT Circular No.03/2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: EKNATH ABHANG
• Assessee Lawyers: SANKET JOSHI VIRTUAL
• Keywords: Tax effect

Judgement Text

" आयकर अपीलीय अधिकरण ”बी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIALMEMBER Miscellaneous Application No.278/PUN/2022 (arising out of ITA No.210/PUN/2017) निर्धारणवषा / Assessment Year: 2010-11 The Assistant Commissioner of Income Tax, Nashik. V s M/s.Do All Engineers Pvt. Ltd., W-108(A), MIDC Industrial Area, Ambad, Nashik - 422007 PAN: AABCD0112E Appellant / Revenue Respondent / Assessee Assessee by Shri Sanket Joshi (Virtual) Revenue by Shri Eknath Abhang – Addl.CIT Date of hearing 25/07/2025 Date of pronouncement 06/10/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: In this case, Revenue has filed Miscellaneous Application against the ITAT Order in ITA No.210/PUN/2017 dated 26.07.2018 for A.Y. 2010-11. The ITAT in ITA No.210/PUN/2017 had dismissed the Revenue’s appeal on account of Low Tax Effect. Printed from counselvise.com MA No.278/PUN/2022 [A] 2 2. Revenue has file Miscellaneous Application stating that the case is covered by Exception Clause 10(e) of CBDT Circular No.03/2018 dated 20.08.2018. 2.1 In this case, it is noted from the Assessment Order that Assessing Officer had received information of Sales Tax Department regarding the transactions where VAT was not remitted to the Government. 3. It is noted that ITAT has consistently taken a view that information received from Sales Tax Department does not fall in the exception category. The said view has been taken in MA No.94/PUN/2021 for A.Y.2012-13(arising out of ITA No.785/PUN/2018) vide order dated 04.02.2022. The relevant paragraph 3 of the ITAT in ACIT v/s Chandrashekar A Joshi MA No.94/PUN/2021 is reproduced here as under : “3. As regards the contention of the ld. DR that the appeal should not have been dismissed because the addition in this case was made on the basis of information from the Sales Tax Department, Maharashtra about the assessee indulging in hawala transactions and hence covered in the exception clause of the Circular as referred to above, we find that such a contention has not been countenanced by the Pune Benches of the Tribunal in several cases including ITO vs. M/s Param Marketing (ITA No.1872/PUN/2019 dt.30-01-2020) and 3 ITO vs. Yusuf Gulmmohmmed Patel (ITA No.1852/PUN/2019 dt.30-01-2020). Not only that, even the Miscellaneous application filed u/s 254(2) on this Printed from counselvise.com MA No.278/PUN/2022 [A] 3 issue has also been dismissed in DCIT vs. M/s Rang Rasayan (M.A.No.60/PUN/2019 dt. 14-01-2020). No contrary view has been brought to our notice on behalf of the Revenue. Respectfully following the above precedent, we are not inclined to accept the Miscellaneous application filed by the Revenue.” 4. We are bound by the decisions of ITAT Pune, therefore, following the judicial precedence, we dismiss the Miscellaneous Application filed by the Revenue. 5. In the result, Miscellaneous Application filed by the Revenue is dismissed. Order pronounced in the open Court on 06 October, 2025. Sd/- Sd/- VINAY BHAMORE Dr.DIPAK P. RIPOTE JUDICIAL MEMBER ACCOUNTANT MEMBER पपणे / Pune; ददिधांक / Dated : 06 Oct, 2025/ SGR आदेशकीप्रनिनिनपअग्रेनषि / Copy of the Order forwarded to : 1. अपऩिधर्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), concerned. 4. The Pr. CIT, concerned. 5. नवभधगऩयप्रनिनिनर्, आयकर अपऩिऩय अनर्करण, “बऩ” बेंच, पपणे / DR, ITAT, “B” Bench, Pune. 6. गधर्ाफ़धइि / Guard File. आदेशधिपसधर / BY ORDER, // TRUE COPY // Senior Private Secretary आयकर अपऩिऩय अनर्करण, पपणे/ITAT, Pune. Printed from counselvise.com "