Deputy Commissioner of Income-tax, Circle - 7, Pune V. Shri Lalitkumar K. Jain, Pune

MA 13/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3527 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-07-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 14-07-2022
• Assessment Year: 2007-2008
• Appeal Filed On: 28-01-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Miscellaneous Application No.13/PUN/2022 (arising out of ITA No.1583/PUN/2017) Assessment Year : 2007-08 ACIT, Circle-7, Pune Vs. Shri Lalitkumar Kesarimal Jain, 10 th Floor, Kumar Business Centre, Opp. Pune Central, Bund Garden Road, Pune 411 001 PAN : AAYPJ2211J (Applicant) Respondent) Assessee by : Shri Nikhil Pathak Revenue by : Shri Arvind Desai Date of Hearing : 15.07.2022 Date of Pronouncement : 15.07.2022 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the Revenue against the order dt.28-07-2020 passed by the Tribunal in ITA No.1583/PUN/2017 in relation to the assessment year 2007-08. 2. The appeal of the Revenue was dismissed on account of low tax effect. The Revenue has filed the Miscellaneous Petition contending that the case is covered by the exception mentioned in 10(c) of the CBDT Circular No.03/2018 dated 11-07-2018 as amended vide O.M. dated 20-08-2019 and hence should be M.A.No.13/PUN/2022 Lalitkumar K. Jain 2 disposed off on merits. No serious objection was taken by the ld. AR against the Miscellaneous Petition. In the given facts and circumstances, we accept the contention of the ld. DR and recall the impugned order. The Registry is directed to fix the appeal for hearing on 23-08-2022. No separate notice need be sent to the parties as the date of hearing was announced in the open court on the conclusion of the hearing. 3. In the result, the Miscellaneous Application is allowed. Order pronounced in the Open Court on 15 th July, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pun; दनांक Dated : 15 th July, 2022. Satish आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-2, Aurangabad 4. The Pr. CIT- 2, Aurangabad 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “A” / DR ‘A’, ITAT, Pune; 6. गाड फाईल / Guard file. आदेशान ु सार/ BY ORDER, // True copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune M.A.No.13/PUN/2022 Lalitkumar K. Jain 3 Date 1. Draft dictated on 15-07-2022 Sr.PS 2. Draft placed before author 15-07-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *