Brihans Laboratories P Ltd, Pune V. Principal Commissioner of Income-Tax, Range -3, Pune

ITA 294/PUN/2021

• Counselvise Citation: [2022] 107 COUNSELVISE.COM (IT) 0633 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 04-07-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KALIKA SINGH

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.289 to 295/PUN/2021 धििाारण वर्ा / Assessment Years : 2010-11 to 2016-17 Brihans Laboratories Pvt. Ltd., Plot No. T-51 to T-55, MIDC, Opp. Hockey Polygrass Stadium, Bhosari, Pune – 411026 PAN : AADCB7839A ......अपीलार्थी / Appellant बिाम / V/s. Principal Commissioner of Income Tax, Range – 3, Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Suhas P. Bora Revenue by : Shri Kalika Singh सुनवाई की तारीख / Date of Hearing : 04-07-2022 घोषणा की तारीख / Date of Pronouncement : 04-07-2022 आदेश / ORDER PER BENCH : These seven appeals by the assessee against the common order dated 31-03-2021 passed by the Principal Commissioner of Income Tax-3, Pune for assessment years 2010-11 to 2016-17, respectively. 2. We find that these seven appeals were filed with a delay of 14 days. Upon hearing both the parties, we find that the CIT(A) passed order on 31- 03-2021 and the delay of 14 days is saved by the decision of Hon’ble 2 ITA Nos.289 to 295/PUN/2021, A.Ys. 2010-11 to 2016-17 Supreme Court passed during National Lockdown imposed on account of pandemic Covid-19. Therefore, the delay of 14 days are condoned. 3. At the outset, we note that these appeals are filed against the orders passed by the Principal Commissioner of Income Tax exercising jurisdiction u/s. 263 of the Act. The ld. AR submits that the AO passed consequential orders in pursuance of such directions and no addition made in the hands of the assessee and prayed to dismiss the same as withdrawn. Therefore, all the appeals filed by the assessee become infructuous and are dismissed as such. 4. In the result, all the appeals filed by the assessee are dismissed. Order pronounced in the open court on 04 th July, 2022. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 04 th July, 2022. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT-3, Pune 4. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 5. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune