Deputy Commissioner of Income tax, Pune V. Eaton Technologies Private Limited, Pune

MA 13/PUN/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4490 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 23-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A M MAHADEVAN KRISHNAN
• Assessee Lawyers: S S TOMAR
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER M.A. NO. 13 /PUN/ 2021 ( ARISING OUT OF ITA NO. 1002 /PUN/ 2017 ) / ASSESSMENT YEAR : 2012 - 13 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(2), PUNE. .. /APPLICANT / V/S. M/S. EATON TECHNOLOGIES PVT. LTD. CLUSTER C WING, EON FREE ZONE, PLOT NO.1, SURVEY NO.77, MIDC, KHARADI KNOWLEDGE PARK, PUNE - 411 014 PAN : AABCE4323Q / RESPONDENT A SSESSEE BY : SHRI S.S. TOMAR REVENUE BY : SHRI A M MAHADEVAN KRISHNAN / DATE OF HEARING : 21.05.2021 / DATE OF PRONOUNCEMENT : 25 . 0 5 .2021 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS MISCELLANEOUS APPLICATION FILED BY THE R EVENUE ARISING OUT OF ITA NO.1002/PUN/2017 FOR THE ASSESSMENT YEAR 2012 - 13 IS FOR THE LIMITED PURPOSE THAT IN THE TRIBUNAL'S ORDER DATED 12.09.2019 AT PARA NO. 18, THE NAME OF THE COMPARABLE COMPANY HAS BEEN INADVERTENTLY WR ITTEN AS 'MICROG ENETIC S SYSTE MS LIMITED ' INSTEAD OF 'MICROL AND LIMITED'. 2 M A NO. 13 /PUN/20 21 A.Y. 2012 - 13 2. THE LD. AR FOR THE ASSESSEE HAS ALSO ACCEPTED THIS FACT. 3. AFTER GOING THROUGH THE ORDE R OF THE TRIBUNAL DATED 12.09.2019 AND THE MISCELLANEOUS APPLICATION , WE FIND THAT THE NAME OF THE COMPARABLE COMPANY SHOULD READ AS ' MICROL AND LIMITED' AND FOR THIS LIMITED PURPOSES, THE ORDER OF THE TRIBUNAL IS RECTIFIED AND THE NAME OF THE COMPARABLE COMPANY SHOULD READ AS ' MICROL AND LIMITED' INSTEAD OF 'MICROG ENETIC S SYSTEMS LIMITED'. 4. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED . ORDER PRO NOUNCED ON 25 TH DAY OF MA Y , 20 2 1 . S D/ - S D/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 25 TH MA Y , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE DRP - 3, MUMBAI 4. THE CIT - 1, PUNE. 5. , , , / DR, ITAT, C BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C OPY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 M A NO. 13 /PUN/20 21 A.Y. 2012 - 13 DATE 1 DRAFT DICTATED ON 21.05.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 2 5 . 0 5 .202 1 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER