Deputy Commissioner of Income-tax, Central Circle -2, Aurangabad V. M/s. Om Sai Ram Steel And Alloys Pvt.Ltd, Jalna

MA 179/PUN/2022

AI Insights

The case involves the Deputy Commissioner of Income Tax, Central Circle-2, Aurangabad (Applicant) versus M/s. Om Sai Ram Steel & Alloys Pvt. Ltd. (Respondent). The Revenue filed a Miscellaneous Application (M.A.No.179/PUN/2022) to recall a previous order of the Tribunal, arguing that the dismissal was based on incorrect facts and did not consider the case under the correct exception clause as per the amended CBDT Circulars. The Tribunal had initially dismissed the Revenue's appeal due to the monetary limit for filing appeals being revised upward, which the Revenue contended was not applicable in this case due to specific audit objections. The Tribunal, after considering the correct facts and the applicable exception clause, decided to recall the earlier order and set a new date for hearing the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137506 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-04-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 20-04-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 30-12-2021
• Laws Referred To: CBDT Circular No.03/2018, CBDT Circular No.17/2019
• 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.179/PUN/2022 (arising out of ITA No.1847/PUN/2018) Assessment Year : 2011-12 DCIT, Central Circle-2, Aurangabad Vs. M/s. Om Sai Ram Steel & Alloys Pvt. Ltd., Plot No.F-1 & 2, Addl. MIDC Area, Jalna – 431 203 PAN : AAACO6232H (Applicant) (Respondent) Assessee by : None 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 Miscellaneous application filed by the Revenue on 18.6.2021 by considering the wrong facts, which led to filing of a fresh Miscellaneous application. It is seen that the earlier M.A.No.20.PUN/2021 of the Revenue was inadvertently disposed of in a different context presuming the case as not covered under M.A.No.179/PUN/2022 M/s. Om Sai Ram Steel & Alloys Pvt. Ltd. 2 exception clause instead of the issue being covered under exception clause 10(c) as per the amended CBDT Circular No.03/2018 dated 20-08-2018. 3. Stating the correct factual position, the ld. DR pointed out 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 amended vide letter dated 20-08-2018, 08-08- 2019 and 06-09-2019. She prayed that the Tribunal orders dated 29-08-2019 needs to be recalled for adjudication of the appeal on merits. 4. There is no appearance from the side of assessee despite notice. We, therefore, proceed to dispose of the application ex parte qua the assessee. 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. M.A.No.179/PUN/2022 M/s. Om Sai Ram Steel & Alloys Pvt. Ltd. 3 5. 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 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 M.A.No.179/PUN/2022 M/s. Om Sai Ram Steel & Alloys Pvt. Ltd. 4 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. *