Deputy Commissioner of Income-tax, PUNE V. M/s. Kolte Patil Developers Ltd., Pune

MA 10/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8506 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 6 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 24-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Keywords: Rule 8D

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM M.A. NOS.10 & 11/PUN/2020 (ARISING OUT OF ITA NO.405 & 1310/PUN/2015) / ASSESSMENT YEARS : 2010-11 & 2011-12 DCIT, CENTRAL CIRCLE-1(1), PUNE. .. /APPLICANT / V/S. M/S. KOLTE PATIL DEVELOPERS LTD., 2 ND FLOOR CITY POINT, DHOLE PATIL ROAD, PUNE-411001. PAN: AAACK7310G .. / RESPONDENT REVENUE BY : SHRI VITTHAL BHOSALE ASSESSEE BY : SHRI NIKHIL PATHAK / DATE OF HEARING : 20.08.2021 / DATE OF PRONOUNCEMENT : 20.08.2021 / ORDER PER INTURI RAMA RAO, AM: THE REVENUE THROUGH THESE MISCELLANEOUS PETITIONS IS SEEKING MODIFICATION OF THE COMMON ORDER DATED 20.07.2018 OF THIS TRIBUNAL IN ITA NOS.405 & 1310/PUN/2015 FOR THE ASSESSMENT YEARS 2010-11 & 2011-12 RESPECTIVELY. 2. THROUGH THESE MAS, THE REVENUE IS SEEKING THE MODIFICATION OF THE ORDER OF THE TRIBUNAL (SUPRA) ON THE GROUND THAT THE TRIBUNAL HAD FAILED TO ADJUDICATE THE ISSUE OF DISALLOWANCE MADE BY THE ASSESSING OFFICER UNDER SUB-CLAUSE (III) OF SUB-RULE (2) OF RULE 8D OF THE INCOME TAX RULES, 1962 (THE RULES). 2 MA NOS.10 & 11/PUN/2020 3. FROM THE MATERIAL ON RECORD, IT CLEAR INDICATES THAT THE APPEALS BEFORE THE TRIBUNAL WERE FILED BY THE ASSESSEE COMPANY, NON-ADJUDICATION OF GROUNDS OF APPEAL, IF ANY, DOES NOT RESULT IN ANY PREJUDICE TO THE REVENUE. THEREFORE, WE ARE UNABLE TO DISCERN ANY GRIEVANCE OF THE REVENUE IN THE PRESENT MAS FILED BY THE REVENUE. ACCORDINGLY, WE DO NOT FIND ANY MERIT IN THE PRESENT MAS AND, THEREFORE, BOTH THE MAS FILED BY THE REVENUE ARE DISMISSED. 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED ON THIS 20 TH DAY OF AUGUST, 2021. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 20 TH AUGUST, 2021. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-11, PUNE. 4. THE CIT (CENTRAL), PUNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.