Deputy Commissioner of Income-tax, Circle - 5, Pune V. Romax Solutions Private Limited, Pune

MA 18/PUN/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4489 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 2 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 12-02-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 26-02-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

- IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER M.A. NO.18 /PUN/ 2020 ( ARISING OUT OF ITA NO. 1620 /PUN/ 2017 ) / ASSESSMENT YEAR : 2009 - 10 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 5, PUNE. .. /APPLICANT / V/S. M/S. ROMAX SOLUTION PVT. LTD. TELLUS, 209, IB/IA, 3 RD FLOOR, RANGE HILLS ROAD, PUNE - 411 020 PAN : AADCR0649A / RESPONDENT REVENUE BY : SHRI SUDHENDU DAS A SSESSEE BY : SHRI SHARAD SHAH / DATE OF HEARING : 21.05.2021 / DATE OF PRONOUNCEMENT : 25 . 0 5 .2021 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE ARISING OUT OF ITA NO. 1620/PUN/2017 FOR THE AS SESSMENT YEAR 2009 - 10 DATED 14.08.2018. 2. THAT GOING BY THE ORDER OF THE TRIBUNAL, THE CASE WAS DISMISSED ON LOW TAX EFFECT VIDE ORDER DATED 14.08.2018. HOWEVER, BEFORE US, THROUGH THIS MISCELLANEOUS APPLICATION THE LD. DR HAS POINTED OUT THAT THE CASE OF THE 2 M A NO. 18 /PUN/20 20 A.Y. 2009 - 10 ASSESSEE FALLS UNDER AUDIT EXCEPTION CLAUSE I.E. CLAUSE (E) OF PARA 10 OF THE CBDTS CIRCULAR NO.03/2018 DATED 11.07.2018 AS AMENDED VIDE LETTER DATED 20.08.2018 . 3. THE LD. AR OF THE ASSESSEE HAS ALSO ACCEPTED THIS FACT. 4. AFT ER HEARING THE PARTIES HEREIN, WE FIND THERE HAS CREPT A MISTAKE APPARENT FROM RECORD AND HENCE, WE RECALL T HE ORDER OF THE TRIBUNAL DATED 14.08.2018. 5. THE REGISTRY IS DIRECTED TO LIST THE APPEAL FOR HEARING IN 07.07.2021 . SINCE THE DATE OF HEARING IS PRONOUNCED IN OPEN COURT, THE ISSUANCE OF SEPARATE NOTIC E IS DISPENSED WITH. 6. IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS ALLOWED. ORDER PRO NOUNCED ON 25 TH DAY OF MA Y , 20 2 1 . S D/ - S D/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 25 TH MA Y , 202 1 SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEAL) - 4, PUNE. 4. THE PR. CIT - 3, PUNE. 5. , , - , / DR, ITAT, SMC BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE CO PY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 M A NO. 18 /PUN/20 20 A.Y. 2009 - 10 DATE 1 DRAFT DICTATED ON 21.05.2021 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 25.05.2021 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER