ITO, Pune V. Smt. Devibai D Chandani, Pune

MA 161/PUN/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1725 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-03-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 08-08-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P L PATHADE
• Assessee Lawyers: PRAKASH PAMNANI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI G.S.PANNU, ACCOUNTANT MEMBER M.A. NO.161/PN/2013 ARISING OUT OF ITA NO.1300/PN/2010 (ASST. YEAR: 2005-06) ITO, WARD 9(1), PUNE APPLICANT VS. SMT. DEVIBAI DAYALSINGH CHANDANI FLAT NO.9, 2 ND FLOOR, PRAVEEN PALACE, PLOT NO.3, SECTOR 25, PRADHIKARAN, NIGDI, PUNE PAN: AAOPC5605P RESPONDENT APPLICANT BY : SHRI P.L. PATHADE RESPONDENT BY : SHRI PRAKASH PAMNANI DATE OF HEARING : 14-02-2014 DATE OF PRONOUNCEMENT : 05-03-2014 ORDER PER SHAILENDRA KUMAR YADAV, J.M: THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY T HE REVENUE ARISING OUT OF ORDER OF THE TRIBUNAL IN ITA NO. 1300/PN/2010 DATED 25-01-2012. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE INTER AL IA STATED THAT BENCH HAS DISMISSED THE APPEAL OF REVEN UE IN VIEW OF CBDT, DELHIS INSTRUCTION NO.3, DATED 09.02 .2011 AS THE TAX EFFECT IN RESPECT OF QUANTUM OF RELIEF ALLO WED BY CIT(A) WAS BELOW 3 LACS. WE FIND THAT THE COORDINATE BENCH OF ITAT, MUMBAI IN THE CASE OF ITO VS. SHRI ASHOK G . DHANDHARIAI, MUMBAI IN ITA NO.2460/MUM/2010, DATED 28.02.2011 HELD THAT THE REVISED INSTRUCTIONS DATED 09.02.2011 ARE APPLICABLE TO THE PENDING APPEALS EV EN IF THEY WERE FILED PRIOR TO THIS INSTRUCTION. THIS VIEW IS FORTIFIED BY THE DECISION OF HONBLE BOMBAY HIGH COURT IN THE CA SE OF CIT VS. MADHUKAR K. INAMDAR (HUF) (2009) 318 ITR 149 (B OM) AND CIT VS. PITHWA ENGINEERING WORKS (2005) 276 ITR 519 (BOM). IN VIEW OF THIS LEGAL BACKGROUND, THE MISCE LLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS THE 5 TH DAY OF MARCH, 2014. SD/- SD/- (G.S.PANNU) (SHAILENDRA KUMAR YAD AV) ACCOUNTANT MEMBER JUDICIAL MEMBER PUNE, DATED 5 TH MARCH, 2014 GCVSR COPY TO:- 1) DEPARTMENT 2) ASSESSEE 3) THE CIT(A)-V, PUNE 4) THE CIT-V, PUNE 5) THE DR, A BENCH, I.T.A.T., PUNE. 6) GUARD FILE BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY, ITAT, PUNE.