Yashganga Stone Company, Pune V. ITO, Ward 1(3), Pune

ITA 1972/PUN/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1685 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-03-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 05-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S K TYAGI

Judgement Text

] IQ.KS ] IQ.KS ] IQ.KS ] IQ.KS IQ.KS IQ.KSIQ.KS IQ.KS IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE . . , , ! ' BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM . / ITA NO.1975/PN/2012 !$ $ / ASSESSMENT YEARS: 2009-10-2010-11 GERA DEVELOPMENTS PVT. LTD., 200, GERA PLAZA, BOAT CLUB ROAD, PUNE 411 001 PAN NO.AAACG6703F . / APPELLANT V/S DY. CIT , (INT. TAX) - I, P UNE . / RESPONDENT / ASSESSEE BY : SHRI S.K. TYAGI & SHRI RAMESH SONIMINDE / RESPONDENT BY : SHRI RAVI PRAKASH / ORDER PER VIKAS AWASTHY, JM : THE ASSESSEE HAD FILED THIS APPEAL AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-IT/TP, PUNE DATED 16-08-2012 PASSED U/S.201(1) AND 201(1A) R.W.S. 195 OF THE INCOME-TAX ACT (HEREINAFTER REFERRED TO AS THE ACT) C OMMON FOR THE ASSESSMENT YEARS 2009-10 AND 2010-11. 2. THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS FILED SINGLE APPEAL BEFORE THE TRIBUNAL FOR THE ASSESSME NT YEAR 2009-10 AND 2010-11 AGAINST THE ORDER OF CIT(A) COMMON FOR BOTH THE ASSESSMENT YEARS. DURING THE PROCEEDINGS BEFORE TH E TRIBUNAL, THE ASSESSEE REALIZED THE MISTAKE AND SOUGHT PERMISSION TO FILE SEPARATE APPEALS FOR THE IMPUGNED ASSESSMENT YEARS. TH EREAFTER / DATE OF HEARING :06.04.2016 / DATE OF PRONOUNCEMENT:28.06.2016 2 ITA NO.1975/PN/2012 THE ASSESSEE ON 14-01-2015 FILED SEPARATE APPEALS IN IT A NO.62/PN/2015 AND 63/PN/2015 IMPUGNING THE ORDER OF CI T(A)- IT/TP, PUNE DATED 16-08-2012 PASSED U/S.201(1) AND 201(1 A) R.W.S. 195 OF THE ACT. SINCE THE ASSESSEE HAS FILED SEPARA TE APPEALS ASSAILING THE ORDER OF CIT(A), THE PRESENT APPEAL HAS BECOM E INFRUCTUOUS. 3. THE LD. DEPARTMENTAL REPRESENTATIVE CONCURRED WITH T HE SUBMISSIONS MADE BY THE LD. AUTHORISED REPRESENTATIVE O F THE ASSESSEE. 4. BOTH SIDES HEARD. IN VIEW OF THE FACTUAL POSITION NARR ATED ABOVE BY THE LD. AUTHORISED REPRESENTATIVE OF THE ASSES SEE AND THE FACT THAT THE ASSESSEE HAS FILED SEPARATE APPEALS FOR THE IMPUGNED ASSESSMENT YEARS IN ITA NO.62/PN/2015 AND 63/PN/2015 , THE PRESENT APPEAL HAS BECOME INFRUCTUOUS. ACCORDINGLY, THE SAME IS DISMISSED AS HAVING BECOME INFRUCTUOUS. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON TUESDAY, THE 28 TH DAY OF JUNE, 2016. SD/- SD/- ( R.K.PANDA ) ( VIKAS AWASTHY ) ACCOUNTANT MEMBER JUDICIAL MEMBER IQ.KS PUNE ; # DATED : 28 TH JUNE, 2016. LRH'K ' (!* + / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. 4. 5. 6. CIT (A) - IT/TP, PUNE CIT-IT/TP, PUNE ' *, *, IQ.KS / DR, ITAT, A PUNE; / GUARD FILE. / BY ORDER , ' //TRUE COPY// / * / SR. PRIVATE SECRETARY *, IQ.KS / ITAT, PUNE