Namo Tractors Private Ltd., Sangli V. Deputy Commissioner of Income-tax, Ghaziabad

MA 103/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5367 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 10 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 23-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

आयकर अपीलीय अिधकरण “ए” ᭠यायपीठ पुणे मᱶ । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SS VISWANETHRA RAVI, JM M.A. No.103/PUN/2021 (Arising out of ITA No.915/PUN/2017) िनधाᭅरण वषᭅ / Assessment Year : 2013-14 Namo Tractors Pvt. Ltd., Suraj Bunglow, Near Krishna Hall, Vishrambag, Sangli- 416416. PAN : AADCN6584G ........... आवेदक/Applicant बनाम / V/s. DCIT, CPC-TDS Ghaziabad. ........ᮧ᭜यथᱮ / Respondent Assessee by : None Revenue by : Shri M. G. Jasnani सुनवाई कᳱ तारीख / Date of Hearing : 07/01/2022 घोषणा कᳱ तारीख / Date of Pronouncement : 13/01/2022 आदेश / ORDER PER INTURI RAMA RAO, AM: The assessee through this Miscellaneous Petition is seeking rectification of the order dated 04/09/2019 of this Tribunal in ITA No.915/PUN/2017 for the assessment year 2013-14 for substitution of word “dismissed” with that of word “allowed”. 2. Despite due service of notice none appeared on behalf of the assessee and no objection from Ld. DR, we proceeded to dispose of the matter in the absence of assessee. 3. We have thoughtfully gone through the order passed by the Tribunal in ITA No.915/PUN/2017 and find that the appellant prayer is bona-fide and Ld. 2 MA No.103/PUN/2021 departmental representative candidly supported the prayer and expressed no objection for the substitution. 4. As a result, in the place the word “dismissed”, the word “allowed” shall be substituted in Para 8 and Para 9 of the order of this Tribunal in ITA No.915/PUN/2017 dt. 04/09/2019 and to be read as such. Consequently on the grounds the present MA filed by the assessee is allowed. 5. In the result, the Miscellaneous Petition filed by the assessee stands allowed. Order pronounced on this 13 th day of January, 2022. Sd/- Sd/- (SS VISWANETHRA RAVI) (INTURI RAMA RAO) ᭠याियक सद᭭य/JUDICIAL MEMBER लेखा सद᭭य/ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 13 th January, 2022. DOC आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-1, Kolhapur. 4. The CIT-1, Kolhapur. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “ए” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.