Electronica Machine Tools Ltd, Pune V. Deputy Commissioner of Income tax,

ITA 2937/PUN/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0634 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-04-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 26-12-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / ITA NO .2 937 /PUN/201 6 / ASSESSMENT YEAR : 20 08 - 09 ELECTRONICA MACHINE TOOLS LTD., S. NO. 608/609/1, PUNE PNDHARPUR ROAD, SASWAD, TALUKA - PURANDAR, PUNE 412301 PAN : AAACE4196L ....... / APPELLANT / V/S. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), PUNE / RES PONDENT ASSESSEE BY : S HRI S UHAS BORA REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 11 - 09 - 2019 / DATE OF PRONOUNCEMENT : 17 - 09 - 2019 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS APPEAL BY THE ASSESSEE AGAINST THE ORDER DATED 03 - 10 - 2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 11, PUNE FOR ASSESSMENT YEAR 20 08 - 09. 2 ITA NO . 2937/PUN/2016, A.Y. 2008 - 09 2. AT THE OUTSET IT WAS BROUGHT TO OUR NOTICE THAT THE RESPONDENT REVENUE PREFERRED AN APPEAL AGAINST T HE SAME ORDER DATED 03 - 10 - 2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) AND HAS BEEN DISMISSED BY TH IS TRIBUNAL. WE FIND , THAT SINCE THE PRESENT APPEAL IS ALSO AGAINST THE SAME ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , IN OUR VIEW , BECOMES ACADEMIC , IN VIEW OF DISMISSAL OF APPEAL OF REVENUE. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH SEPTEMBER, 2019. SD/ - SD/ - ( R.S. SYAL ) ( S.S. VISWANETHRA RAVI ) VICE PRESIDENT JUDICIAL MEMBER / PUNE; / DATED : 17 TH SEPTEMBER, 2019 RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 11, PUNE 4. THE PR. COMMISSIONER OF INCOME TAX (CENTRAL), PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE