The Commissioner of Income Tax (TDS) , Pune V. Shri Kumarswami Mahavidyalaya, Latur

MA 137/PUN/2023

AI Insights

The case involves Shri Kumarswami Mahavidyalaya Ausa, Latur, the assessee, and ITO (TDS), Nanded, the Revenue. Initially, the tribunal had allowed the assessee's appeal, deleting the 'late filing levy' for the 1st quarter of A.Y. 2016-17. However, the Revenue filed a miscellaneous application under section 254(2) of the Income Tax Act, 1961, claiming an apparent mistake in the tribunal's order as the statutory provisions applicable from 01.06.2015 clearly covered the period in question. Both parties acknowledged the oversight, leading to the recall of the tribunal's earlier order and the dismissal of the assessee's appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137037 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 05-06-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KALPESH KUMAR
• Keywords: TDS
• Section: 200A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER M.A.No.137/PUN./2023 Arising out of I.T.A.No.325/PUN./2021 - Assessment Year 2016-2017 Shri Kumarswami Mahavidyalaya Ausa, Latur – 413520 TAN : NSKSO8016B vs. ITO (TDS), Nanded (Appellant Now Respondent) (Respondent Now Applicant) For Assessee : Shri Piyush Bafna & Shri Aakash Parakh, CA For Revenue : Shri Kalpesh Kumar Rupavatiya, DR Date of Hearing : 15.09.2023 Date of Pronouncement : 22.09.2023 ORDER PER SATBEER SINGH GODARA, J.M. : This Revenue’s miscellaneous application M.A.No.137/PUN./2023 filed u/s.254(2) of the Income Tax Act, 1961 (in short "the Act") seeks to recall/rectify the tribunal’s common order dated 14.09.2022 allowing the assessee’s corresponding five main appeals ITA Nos. 325 to 329/Pun./2021 to the extent that it has deleted “late filing levy” pertaining to 1 st quarter of A.Y.2016-17 in the foregoing first case. 2. Heard both the parties. Case file perused. 3. The Revenue’s sole substantive contention raised during the course of hearing before us is that we have committed an apparent mistake on record whilst deleting the impugned “late 2 M.A.Nos. 137/PUN./2023 filing fee” despite the fact that the corresponding statutory amendment in Section 200A r.w.s. 234E; w.e.f. 01.06.2015, very well covers the 1 st quarter of F.Y. 2015-16 relevant to A.Y. 2016-17. Learned counsel representing assessee is equally fair in not objecting to the Revenue’s foregoing sole grievance. 4. Faced with this situation, we hereby recall our impugned order dated 14.09.2022 in assessee’s main appeal ITA No.325/Pun./2021. The same shall be treated as “dismissed” henceforth in very terms. The Revenue succeeds in its instant miscellaneous application M.A. No. 137/Pun./2023. Ordered accordingly. 5. This Revenue’s miscellaneous application M.A. No. 137/Pun/2023 is allowed and the assessee’s main appeal ITA No.325/Pun./2021 is dismissed in above terms. A copy of this common order be placed on record in the respective case files. Order pronounced in the open Court on 22.09.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 22.09.2023 S.K.SINHA True Copy Copy to 1. The applicant 2. The respondent 3. The CIT(A)-V, Pune 4. The CIT, Nashik 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.