Sahakar Maharshi Shankarrao Mohite Patil SSK Ltd., Solapur V. Assistant Commissioner of Income-tax, Solapur

MA 106/PUN/2022

AI Insights

The case involves Sahakar Maharshi Shankarrao Mohite Patil SSK Ltd., the applicant, who filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, seeking to recall or rectify a previous tribunal order dated 01.05.2018 related to the assessment year 2012-2013. However, the applicant subsequently decided to withdraw the application, as indicated in their letter. The Revenue did not oppose this withdrawal. Consequently, the tribunal dismissed the application as withdrawn, subject to all just exceptions.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137050 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-08-2023
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: A
• Next Hearing Date: 03-08-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 27-11-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, ACCOUNTANT MEMBER M.A.No.106/PUN./2022 Arising out of I.T.A.No.1199/PUN./2016 - Assessment Year 2012-2013 Sahakar Maharshi Shankarrao Mohite Patil SSK Ltd., Akluj, Tal. Malshiras, Dist. Solapur. PIN – 413 118 PAN AAAAS3736J vs. The ACIT, Circle-1, Solapur. (Applicant) (Respondent) For Assessee : Smt. Subhada Koppa For Revenue : Shri A.K. Mahala Date of Hearing : 04.08.2023 Date of Pronouncement : 07.08.2023 ORDER PER SATBEER SINGH GODARA, J.M. : These assessee’s miscellaneous application M.A.No.106/ PUN./2022 filed u/sec.254(2) of the Income Tax Act, 1961 (in short "the Act"). seek to recall/rectify the tribunal’s common order dated 01.05.2018 in the corresponding main appeal I.T.A.Nos.1199/ PUN./2016. 2. It emerges at the outset that the assessee has filed it’s letter praying withdrawal of the instant miscellaneous application in the following terms : 2 M.A.No.106/PUN./2022 3. The Revenue is magnanimous enough in not opposing to the assessee’s foregoing withdrawal averments. Ordered accordingly. 3 M.A.No.106/PUN./2022 4. This assessee’s miscellaneous application is dismissed as withdrawn in above terms subject to all just exceptions. Order pronounced in the open Court on 07.08.2023. Sd/- Sd/- [GD PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 07 th August, 2023 VBP/- Copy to 1. The applicant 2. The respondent 3. The CIT(A) concerned 4. The CIT-4, Pune. 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.