Deputy Commissioner of Income-tax, Circle - 1(2), Pune V. Dhariya Construction Pvt Ltd, Pune

MA 151/PUN/2022

AI Insights

The case involves two Miscellaneous Applications (M.A.No.153/PUN/2022 and M.A.No.151/PUN/2022) filed by the Revenue against Sakal Papers Ltd. and Dhariya Construction Pvt. Ltd., respectively. These applications sought to recall the Tribunal's earlier orders which had dismissed the Revenue's appeals based on a CBDT Circular that revised the monetary limit for filing appeals. The Revenue argued that the cases fell under an exception to this circular due to an audit objection. The representatives for the respondents acknowledged that the appeals were governed by the exception clause. Consequently, the Tribunal recalled the previous orders and scheduled new hearings for the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137224 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 20-04-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 26-12-2019
• Laws Referred To: CBDT Circular No.17/2019, CBDT Circular 03/2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

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.153/PUN/2022 (arising out of ITA No.2445/PUN/2017) Assessment Year : 2011-12 1. ACIT, Circle-6, Pune Vs. Sakal Papers Ltd., 595, Budhwar Peth, Pune-411002. PAN:AACCS7605Q (Applicant) (Respondent) Miscellaneous Application No.151/PUN/2022 (arising out of ITA No.1937/PUN/2017) Assessment Year : 2010-11 2. DCIT, Circle-1(2), Pune Vs. Dhariya Construction Pvt. Ltd., Plot No.43, Indu Niwas, Shivaji Housing Society, Shivaji Nagar, Pune-411016. PAN: AAECA9056B Assessee(s) by : Sl.No.1 – Shri Ashok Kothari Sl.No.2 – Shri Abhay A. Avchat Revenue by Ms. Deepali Kalbandhe Date of Hearing : 21-04-2023 Date of Pronouncement : 26-04-2023 ORDER PER R.S.SYAL, VP : These two Miscellaneous applications have been moved by the Revenue requesting to recall the above quoted orders from the composite order of the Tribunal passed on 29-08-2019. 2. At the very outset, the ld. DR submitted that the Tribunal dismissed the appeals of the Revenue by virtue of the CBDT Circular No.17/2019 dated 08-08-2019 revising upward the M.A.No.153/PUN/2022 and another Sakal Papers Ltd., and another 2 monetary limit to Rs.50.00 lakh for filing of appeals by the Department in Income-tax cases before the Income-tax Appellate Tribunal. It was stated that the Audit raised objection in these cases and, therefore, the cases falls under exception 10(c) of the CBDT’s Circular 03/2018 as amended vide letter dated 20-08-2018, 8.8.2019 and 6.9.2019. She prayed that the Tribunal order dated 29-08-2019 needs to be recalled for adjudication of the appeals on merits. The ld. A.Rs fairly admitted that the appeal of the Revenue is governed by the exception clause. 3. Having regard to the above position, we recall the impugned orders and direct the Registry to fix the appeals for hearing in the ‘A’ Bench on 23-05-2023, as was announced in the court on the conclusion of the hearing. It was also informed that no separate notice of hearing will be sent, to which the parties agreed. 4. In the result, the Miscellaneous applications are allowed. Order pronounced in the Open Court on 26 th April, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pun; दनांक Dated : 26 th April, 2023. Satish M.A.No.153/PUN/2022 and another Sakal Papers Ltd., and another 3 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) / 4. The Pr.CIT concerned 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 Date 1. Draft dictated on 26-04-2023 Sr.PS 2. Draft placed before author 26-04-2023 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. *