Deputy Commissioner of Income-tax, PUNE V. CLR Services Pvt. Ltd., Pune

MA 13/PUN/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2050 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 3 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-05-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 29-01-2021
• Assessment Year: 2012-2013
• Appeal Filed On: 23-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM M.A. NO.13/PUN/2020 (ARISING OUT OF ITA NO.936/PUN/2016) / ASSESSMENT YEAR : 2012-13 DCIT, CIRCLE-1(1), PUNE. .. /APPLICANT / V/S. M/S. CLR SERVICES PVT. LTD., B-2, 2 ND FLOOR MINAR APARTMENT, PLOT NO.83, CTS-124/1, LAW COLLEGE ROAD, ERANDWANE, PUNE-411004. PAN: AABCC8210G .. / RESPONDENT REVENUE BY : SHRI SUDHENDU DAS ASSESSEE BY : NONE / DATE OF HEARING : 21.05.2021 / DATE OF PRONOUNCEMENT : 21.05.2021 / ORDER PER INTURI RAMA RAO, AM: THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE IN ORDER PASSED BY THIS TRIBUNAL IN ITA NO.936/PUN/2016 FOR THE ASSESSMENT YEAR 2012-13, ORDER DATED 31.07.2018. THE REVENUE IS SEEKING RECALL OF GROUND OF APPEAL NO.2 STATING THAT THE TRIBUNAL HAD FAILED TO ADJUDICATE THE SAME. 2. WHEN THE MATTER WAS CALLED ON, NONE FOR THE ASSESSEE WAS PRESENT DESPITE DUE SERVICE OF NOTICE. 3. WE HEARD THE LD. SR. DR AND PERUSED THE IMPUGNED ORDER. WE FIND THAT THE GROUND OF APPEAL NO.2 RAISED BY THE REVENUE REMAINS UN-ADJUDICATED BY THIS TRIBUNAL. THEREFORE, WE RECALL THE IMPUGNED ORDER FOR THE LIMITED 2 MA NO.13/PUN/2020 PURPOSE OF ADJUDICATING THE GROUND OF APPEAL NO.2, AS IT CONSTITUTE MISTAKE APPARENT FROM THE RECORD. ACCORDINGLY, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE STANDS ALLOWED. WE DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARING ON 07.07.2021 FOR WHICH NO SEPARATE NOTICE IS REQUIRED. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED ON THIS 21 ST DAY OF MAY, 2021. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 21 ST MAY, 2021. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-1, PUNE. 4. THE PR. CIT-1, PUNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.