Income Tax Office, Ward -9 (1), Pune V. Sakharam Bhondve, Pune

MA 104/PUN/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5368 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-01-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 21-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण “एक-सद᭭य मामला” ᭠यायपीठ पुणे मᱶ । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, AM AND SHRI SS VISWANETHRA RAVI, JM M.A. No.104/PUN/2021 (Arising out of ITA No.951/PUN/2019) िनधाᭅरण वषᭅ / Assessment Year : 2007-08 Income Tax Officer, Ward-9(1), Pune. ........... आवेदक/Applicant बनाम / V/s. Sakharam Bhondve, At Post- Ravet, Tal.: Haveli, Pune- 412101. PAN : ABDPB9893J ........ᮧ᭜यथᱮ / Respondent Revenue by : Shri M. G. Jasnani Assessee by : None 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 Revenue through this Miscellaneous Petition is seeking a rectification of the order of this Tribunal in ITA No.951/PUN/2019 dt. 06/01/2020 for the assessment year 2007-08. 2. Despite due service of notice, none appeared on behalf of the assessee when the case was called on, and Ld. DR tendered no objection in prosecuting the MA in the absence of assessee or his representative. 3. We have circumspectly gone through the order passed by the Tribunal in ITA No.951/PUN/2019 and find that the Tribunal after due consideration of the submissions of both the parties, only ordered remand to Assessing Officer for 2 MA No.104/PUN/2021 fresh adjudication of issues in appeal. No prejudice is caused to the interests of the Revenue. Hence, we do not find any merit in the present Miscellaneous Petition filed by the Revenue. Ergo we dismiss the MA of the Revenue. 4. In the result, the Miscellaneous Petition filed by the Revenue stands dismissed. 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)-6, Pune. 4. The Pr. CIT-5, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “एक-सद᭭य मामला” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.