Income-tax Officer, Ward - 3, Ichalkaranji V. Shri. Danwade Kutubuddin Shahabudin, Kolhapur

MA 152/PUN/2022

AI Insights

The case involves the Income Tax Officer, Ward-3, Ichalkaranji as the applicant and Shri Danwade Kutubuddin Shahabudin as the respondent. The Revenue filed a Miscellaneous Application to recall the Tribunal's order which had dismissed their appeal based on the CBDT Circular No.17/2019, which revised the monetary limit for filing appeals. The Revenue argued that the case fell under an exception to this circular due to an audit objection. Both parties agreed that the appeal was governed by the exception clause, leading to the recall of the Tribunal's earlier order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137504 (ITAT-PUNE)
• Duration Of Justice: 3 year(s) 2 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 20-04-2023
• Assessment Year: 2005-2006
• Appeal Filed On: 19-02-2020
• 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 “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Miscellaneous Application No.152/PUN/2022 (arising out of ITA No.1688/PUN/2018) Assessment Year : 2005-06 ITO, Ward-3, Ichalkaranji Vs. Shri Danwade Kutubuddin Shahabudin, Plot No. 545, 17 Lane, New Maratha Bank, Jaysinghpur, Tal.-Shirol, Dist.- Kolhapur PAN : AIRPD4710D Assessee by : Shri Pramod Shingte Revenue by Ms. Deepali Kalbandhe Date of Hearing : 21-04-2023 Date of Pronouncement : 26-04-2023 ORDER PER R.S.SYAL, VP : This Miscellaneous application has been moved by the Revenue requesting to recall the above quoted order 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 appeal of the Revenue by virtue of the CBDT Circular No.17/2019 dated 08-08-2019 revising upward the 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 this case and, therefore, the case falls under exception 10(c) of the CBDT’s Circular 03/2018 as M.A.No.152/PUN/2022 Danwade Kutubuddin Shahubuddin 2 amended vide letter dated 20-08-2018, 08-08-2019 and 06-09-2019. She prayed that the Tribunal order dated 29-08-2019 needs to be recalled for adjudication of the appeal on merits. The ld. AR conceded that the appeal of the Revenue is governed by the exception clause. 3. Having regard to the above position, we recall the impugned order and direct the Registry to fix the appeal for hearing in the ‘B’ 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 application is 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.152/PUN/2022 Danwade Kutubuddin Shahubuddin 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 “B” / DR ‘B’, 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. *