Assistant Commissioner of Income-tax, Circle - 2, Kolhapur V. M/s. Shetkari Sahakari Tambakhu Kharedi Vikri Sangh Ltd, Kolhapur

ITA 1095/PUN/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1772 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 15-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K VERMA
• Section: 143(3)

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM . / ITA NO. 1095 /P U N/201 8 / ASSESSMENT YEAR : 20 09 - 10 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, KOLHAPUR . / APPELLANT VS. M/S. SHETKARI SAHAKARI TAMBAKHU KHAREDI VIKRI SANGH LTD., SHAHU MARKET YAR D, KOLHAPUR . / RESPONDENT PAN: AAAAS1071L / APPELLANT BY : SHRI M.K. VERMA / RESPONDENT BY : NONE / DATE OF HEARING : 13 . 0 3 .201 9 / DATE OF PRONOUNCEMEN T: 20 . 0 3 .201 9 / ORDER PER SUSHMA CHOWLA, J M : TH E APPEAL FILED BY REVENUE IS AGAINST ORDER OF CIT (A) - 2 , KOLHAPUR , DATED 02 . 0 4 .201 8 RELATING TO ASSESSMENT YEAR 20 09 - 10 AGAINST ORDER PASSED UNDER SECTION 143(3) OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. IN THE PRESENT APPEAL FILED BY THE REVENUE, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE FILE D LETTER DATED 30.11.2016 FROM THE PR.CIT - 2, KOLHAPUR. ITA NO. 1095 /P U N/201 8 2 3. IN THE APPEAL OF REVENUE, NOTICE OF HEARING WAS SENT TO THE ASSESSEE . HOWEVER, NONE APPEARED ON BEHALF OF ASSESSEE ON THE EARLIER DATE OF HEARING OR EVEN ON THE APPOINTED DATE OF HEARING. HENCE, THE APPEAL IS BEING DECIDED EX - PARTE THE ASSESSEE. 4. IN THE PRESENT APPEAL, PR.CIT - 2, KOLHAPUR IN THE LETTER DATED 30.11.2016 HAS STATED AS UNDER: - TO THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2, KOLHAPUR, SIR, SUB: DEPARTMENTAL APPEAL TO THE INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH, PUNE IN THE CASE OF SHETAKARI SAHAKARI TAMBAKHU KHAREDI VIKRI SANGH LTD. IN APPEAL NO .KOP/136/12 - 13 FOR A.Y. 2008 - 09 REGARDING. ******** PLEASE REFER THE ABOVE. 2. IN THIS CONNECTION, I AM DIRECTED TO COMMUNICATE THAT THE DECISION OF THE CIT(A) - 2, KOLHAPUR IN THE APPELLATE ORDER PASSED FOR AY 2008 - 09 CAPTIONED ABOVE IS ACCEPTABL E AS ON THE SAME ISSUE OF NPA DEPT. HAS NOT FILED SLP IN SUPREME COURT IN THE CASE OF DEOGIRI NAGARTI SAH. BANK LTD. SAME DECISION HAS BEEN FOLLOWED SUBSEQUENTLY IN OTHER CASES AS WELL. HENCE FILING FURTHER APPEAL WOULD BE OF NOT HELP TO THE DEPARTMENT R ATHER INFRUCTOUS LITIGATION. HENCE ON THIS ISSUE THE DECISION OF THE CIT(A) IS ACCEPTED. SD/ - INCOME - TAX OFFICER (HQ.) - 2(2) FOR PR. COMMISSIONER OF INCOME TAX - 2, KOLHAPUR. 5. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE THUS, STATED T HAT THE APPEAL BE DECIDED IN LINE WITH THE SAID LETTER DATED 30.11.2016. ACCORDINGLY, WE DISMISS THE APPEAL OF REVENUE AS THE ISSUE HAS ALREADY BEEN DECIDED AGAINST THE REVENUE BY THE HONBLE HIGH COURT, AGAINST WHICH NO ITA NO. 1095 /P U N/201 8 3 APPEAL HAS BEEN FILED BEFORE THE H ONBLE APEX COURT. HENCE, THE APPEAL OF REVENUE IS DISMISSED. 6 . IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED ON THIS 20 TH DAY OF MARCH , 201 9 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 20 TH MARCH , 201 9 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT(A) - 2 , KOLHAPUR ; 4. THE PR. CIT - 2 , KOLHAPUR ; 5. 6. , , , - / DR SMC , ITAT, PUNE; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE