Gera Developments Pvt.Ltd, Pune V. Assistant Commissioner of Income-tax, Central Circle -1 (3), Pune

MA 125/PUN/2023

AI Insights

The case involves Gera Developments Pvt. Ltd., the appellant, who filed a Miscellaneous Petition seeking the recall of an order passed by the Income Tax Appellate Tribunal in a previous appeal (IT(SS)A No.120/PUN/2019) for the assessment year 2010-11. The primary issue was that a specific ground of appeal related to the disallowance under section 80IB(10) for the assessment year 2012-13 was not adjudicated in the earlier proceedings. Both parties, represented by Shri Hari Krishan for the appellant and Shri Kalpesh Kumar Rupavatiya for the respondent, agreed on the need to address this oversight. The Tribunal, upon reviewing the petition and the previous order, decided to recall the appeal for the limited purpose of adjudicating the mentioned ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137242 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-09-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 23-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KALPESH KUMAR RUPAVATIYA
• Assessee Lawyers: HARI KRISHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.A. No.125/PUN/2023 (Arising out of IT(SS)A No.120/PUN/2019) िनधाᭅरण वषᭅ / Assessment Year: 2010-11 Gera Developments Pvt. Ltd., 200, Gera Plaza, Boat Club Road, Pune- 411001. PAN : AAACG6703F Vs. ACIT, Central Circle-1(3), Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Petition is filed by the assessee seeking recall of the order passed by this Tribunal in IT(SS)A No.120/PUN/2019 for the assessment year 2010-11 dated 16.11.2022 on the ground of appeal no.1 for the assessment year 2012-13 challenging disallowance u/s 80IB(10) of the Income Tax Act, 1961 (‘the Act’) remains un-adjudicated. Assessee by : Shri Hari Krishan Revenue by : Shri Kalpesh Kumar Rupavatiya Date of hearing : 15.09.2023 Date of pronouncement : 20.09.2023 MA No.125/PUN/2023 2 2. On the other hand, ld. Sr. DR did not raise any objection to recall the appeal for adjudicating the ground of appeal no.1 regarding disallowance u/s 80IB(10) of the Act. 3. We had carefully gone through the averments made in the present Miscellaneous Petition and perused impugned order of the Tribunal (supra). We find that the issue of disallowance u/s 80IB(10) of the Act for the assessment year 2012-13 remains un- adjudicated. Therefore, we are of the considered opinion that it is a fit case for recall of the appeal for the assessment year 2012-13 for limited purpose of adjudicating of ground of appeal no.1 regarding disallowance u/s 80IB(10) of the Act. Accordingly, the Registry is directed to fix the appeal for the assessment year 2012-13 for limited purpose of adjudicating of ground of appeal no.1 regarding disallowance u/s 80IB(10) of the Act in due course of hearing. 4. In the result, the Miscellaneous Application filed by the assessee stands allowed. Order pronounced on this 20 th day of September, 2023. Sd/- Sd/- (S. S. GODARA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 20 th September, 2023. Sujeet MA No.125/PUN/2023 3 आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-11, Pune. 4. The Pr. CIT (Central), Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” 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.