M/s. Sarswati Extrusion Pvt.Ltd, Aurangabad V. Income-tax Officer, Ward - 2(4), Aurangabad

MA 10/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5057 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 23-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Miscellaneous Application No.10/PUN/2022 (arising out of ITA No.1716/PUN/2017) Assessment Year : 2011-12 M/s. Sawaswati Extrusion Pvt. Ltd., H-20, MIDC, Waluj, Aurangabad PAN : AAJCS6024J Vs. ITO, Ward-2(4), Aurangabad (Applicant) (Respondent) Assessee by : Shri Pramod Shingte Revenue by : Shri Piyush Kumar Singh Yadav Date of Hearing : 04-03-2022 Date of Pronouncement : 07-03-2022 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been filed by the assessee against the order passed by the Tribunal on 26.09.2019. 2. The ld. AR submitted that both the assessee as well as the Revenue filed cross appeals for the year under consideration. The Tribunal vide its order dated 29-08-2019, in a batch of 349 appeals, dismissed the Revenue’s appeal on account of low tax effect. The assessee’s appeal came up later for hearing in a M.A.No.10/PUN/2022 M/s. Sawaswati Extrusion Pvt. Ltd., 2 batch of 50 appeals. Vide order dated 26-09-2019, the Tribunal disposed off the assessee’s appeal through para no.71 of its order by observing that “if the Revenue’s appeal is recalled on filing the M.A., the assessee will be at liberty to take remedial action for recalling of the order in his case as well”. The ld. AR pointed out that the Revenue’s appeal has been recalled vide subsequent order, whose copy was also placed on record. It was prayed that the assessee’s appeal may also be recalled and kept for hearing simultaneously. The ld. DR fairly admitted the factual position so stated. 3. Having regard to the facts of the instant case, it is seen from the order passed by the Tribunal in the assessee’s appeal that there is categorical mention about the assssee’s entitlement to pray for recalling of the Tribunal order, in case the Revenue’s appeal was recalled. It is a matter of record that the Revenue’s appeal has been recalled. We, therefore, recall the impugned order in the assessee’s appeal as well and direct the same to be fixed for hearing along with the Revenue’s appeal, which is stated to be fixed for hearing in ‘B’ Bench on 08-03-2022. M.A.No.10/PUN/2022 M/s. Sawaswati Extrusion Pvt. Ltd., 3 4. In the result, the Miscellaneous application is allowed. Order pronounced in the Open Court on 07 th March, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 07 th March, 2022 Satish आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-2, Aurangabad 4. The Pr. CIT-2, Aurangabad 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “A” / DR ‘A’, ITAT, Pune; 6. गाड फाईल / Guard file. // True copy // आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune M.A.No.10/PUN/2022 M/s. Sawaswati Extrusion Pvt. Ltd., 4 Date 1. Draft dictated on 04-03-2022 Sr.PS 2. Draft placed before author 07-03-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *