Income-tax Officer, Ward - 1(1), Kolhapur V. Lahori Prem Pahilajraj, Kolhapur

MA 11/PUN/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8503 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 21-05-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 02-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Keywords: Audit objection; Tax effect

Judgement Text

, - IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH SMC, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM M.A. NO.11/PUN/2021 (ARISING OUT OF ITA NO.1773/PUN/2018) / ASSESSMENT YEAR : 2010-11 ITO, WARD-1(1), KOLHAPUR. .. /APPLICANT / V/S. LAHORI PREM PAHILAJRAJ, 1510/C, LAXMIPURI, KOLHAPUR-416002. PAN: AAAPL6840P .. / RESPONDENT REVENUE BY : SHRI VITTHAL BHOSALE ASSESSEE BY : NONE / DATE OF HEARING : 20.08.2021 / DATE OF PRONOUNCEMENT : 20.08.2021 / ORDER PER INTURI RAMA RAO, AM: THE REVENUE THROUGH THIS MISCELLANEOUS PETITION IS SEEKING RECALL OF AN ORDER DATED 16.10.2019 OF THIS TRIBUNAL IN ITA NO.1773/PUN/2018 FOR THE ASSESSMENT YEAR 2010-11. 2. WHEN THE MATTER HAD COME UP FOR HEARING TODAY, NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE DUE SERVICE OF NOTICE. THEREFORE, WE DISPOSE OF THIS MA AFTER HEARING THE LD. CIT-DR. 3. THE STAND OF THE REVENUE IN THE PRESENT MISCELLANEOUS PETITION IS THAT THE APPEAL FILED BY THE REVENUE CAME TO BE DISMISSED BY THIS TRIBUNAL ON THE 2 MA NO.11/PUN/2021 GROUND OF LOW TAX EFFECT. HOWEVER, ACCORDING TO THE REVENUE, THE ISSUE IN APPEAL IS COVERED BY ONE OF THE EXCEPTIONS PROVIDED IN PARA 10 OF THE CBDT CIRCULAR DATED 08.08.2019 (CIRCULAR NO.17 OF 2019) AS THE ADDITION WAS MADE ON ACCOUNT OF AUDIT OBJECTION. DURING THE COURSE OF HEARING BEFORE US, THE LD. CIT-DR HAD NOT FILED ANY COPY OF THE AUDIT OBJECTION. FURTHER, WE NOTICE THAT THE ASSESSMENT ORDER WHICH IS IMPUGNED BEFORE THE TRIBUNAL BEING THE ORIGINAL ASSESSMENT ORDER, WE DO NOT SEE ANY POSSIBILITY OF ADDITION BEING MADE ON ACCOUNT OF ANY AUDIT OBJECTION. THUS, THE CONTENTIONS OF THE REVENUE CANNOT BE ACCEPTED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED ON THIS 20 TH DAY OF AUGUST, 2021. SD/- SD/- (S. S. VISWANETHRA RAVI) (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)-1, KOLHAPUR. 4. THE CIT-1, KOLHAPUR. 5 . , , - / DR SMC, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.