M/s. Shalaka Infra - Tech Private Ltd., Pune V. Deputy Commissioner of Income-tax, Pune

MA 19/PUN/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 9597 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 30-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Assessee Lawyers: HARI KRISHAN
• Keywords: Tax effect
• Section: 274; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.19/PUN/2021 (ARISING OUT OF ITA NO.1497/PUN/2016 & CO NO.27/PUN/2018) ASSESSMENT YEAR : 2011-12 M/S. SHALAKA INFRA-TECH (INDIA) PRIVATE LTD., PLOT NO.22, SHALAKA HOUSE, GAJANAN HOUSING SOCIETY, GANESHKHIND ROAD, SHIVAJINAGAR, PUNE 411 016 PAN : AAJCS6397Q VS. DCIT, CIRCLE-6, PUNE (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI HARI KRISHAN RESPONDENT BY : SHRI VITTHAL BHOSALE DATE OF HEARING : 19.03.2021 DATE OF PRONOUNCEMENT : 19.03.2021 ORDER PER R.S.SYAL , VP : VIDE THIS MISCELLANEOUS APPLICATION, THE ASSESSEE SEEKS TO RECALL THE ORDER DATED 13.09.2021 IN CO NO.27/PUN/2018 PAS SED BY THE TRIBUNAL IN ITS CROSS OBJECTION , WHICH WAS DISPOSED OFF ALONG WITH THE APPEAL FILED BY THE REVENUE. 2. THIS MISCELLANEOUS APPLICATION HAS BEEN FILED ON 30-12-202 0 AS AGAINST THE ORDER PASSED BY THE TRIBUNAL ON 13-09-2019 , LEADING TO THE DELAY OF 274 DAYS IN ITS PRESENTATION. 3. SECTION 254(2) OF THE ACT PROVIDES FOR FILING OF A MISCELLANEOUS APPLICATION WITHIN A PERIOD OF SIX MONTHS FROM THE M.A.NO.19/PUN/2021 M/S. SHALAKA INFRA-TECH (INDIA) PVT. LTD. 2 END OF THE MONTH IN WHICH THE ORDER U/S.254(1) IS PASSED. THE ORDER IN THE INSTANT CASE WAS PASSED ON 13-09-2019. THUS, THE TIME LIMIT AVAILABLE WITH THE ASSESSEE FOR FILING THE MISCELLANEOUS APPLICATION WAS UP TO 31-03-2020. AS AGAINST THAT, THE SAME WAS AC TUALLY FILED ON 30-12-2020. HERE IT IS PERTINENT TO NOTE THAT AS PER TH E GAZETTE OF INDIA DATED 29-09-2020 PROVIDING RELAXATION OF LIMITATION IN TH E SPECIFIED ACTS, IT HAS BEEN STATED THAT WHERE, ANY TIME-LIMIT HAS BEEN SPECIFIED UNDER THE SPECIFIED ACT, WHICH FALLS WITHIN THE PERIO D FROM 20 TH DAY OF MARCH, 2020 TO 31 ST DAY OF DECEMBER, 2020, OR AS FURTHER EXTENDED, THE LIMITATION SHALL STAND EXTENDED UP TO 31 ST MARCH, 2021 OR AS FURTHER DIRECTED BY THE CENTRAL GOVERNMENT. THUS, IT IS APPARENT THAT THE CASE OF THE ASSESSEE IS FULLY COVERED UND ER THE RELAXATION OF THE LIMITATION PROVIDED UNDER THE GAZETTE OF INDIA . THE DELAY IS ACCORDINGLY CONDONED AND THE MISCELLANEOUS APPLICATIO N IS ADMITTED FOR HEARING. 4. ON MERITS, THE LD. AR STATED THAT THE DEPARTMENT FILED AN APPEAL AGAINST THE ORDER PASSED BY THE CIT(A) FOR THE AS SESSMENT YEAR UNDER CONSIDERATION. THE ASSESSEE HAD ALSO PREFER RED CROSS OBJECTION FOR THE SAME ASSESSMENT YEAR, NAMELY, 2011-12 . THE APPEAL OF THE REVENUE WAS DISMISSED BECAUSE OF LOW TAX E FFECT. SIMULTANEOUSLY, THE CROSS OBJECTION OF THE ASSESSEE WAS A LSO DISMISSED. THE LD. AR SUBMITTED THAT THE CROSS OBJECTION OF THE M.A.NO.19/PUN/2021 M/S. SHALAKA INFRA-TECH (INDIA) PVT. LTD. 3 ASSESSEE WAS NOT IN SUPPORT OF THE ORDER PASSED BY THE LD. CIT(A) BUT AGAINST THE CONFIRMATION OF CERTAIN DISALLOWANCE OUT OF LAB OUR EXPENSES. 5. HAVING HEARD THE PARTIES THROUGH VIRTUAL COURT AND PERUS ED THE RECORD, IT IS SEEN THAT THE CROSS OBJECTION FILED BY THE ASSES SEE IS NOT IN SUPPORT OF THE ORDER PASSED BY THE LD. CIT(A), WHICH WOULD OTHERWISE BECOME INFRUCTUOUS ALONG WITH THE DISMISSAL OF THE REVENUES APPEAL ON ACCOUNT OF LOW TAX EFFECT. SINCE THE A SSESSEE IN ITS CROSS OBJECTION IS AGGRIEVED BY THE ORDER PASSED BY TH E LD. CIT(A) ON A PARTICULAR DISALLOWANCE, WE, THEREFORE, RECALL THE IMPUGNED ORDER TO THIS EXTENT AND DIRECT TO FIX THE CROSS OB JECTION FOR HEARING ON 23-04-2021. NO SEPARATE NOTICE OF HEARIN G NEED BE SENT TO THE PARTIES AS THE FRESH DATE OF HEARING WAS ANNOUN CED IN THE OPEN COURT ON CONCLUSION OF HEARING AND THE PARTIES HAVE W AIVED THE RIGHT TO SEPARATE NOTICE. 6. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH MARCH, 2021. SD/- SD/- (S.S. VISWANETHRA RAVI) (R.S. SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE; DATED : 19 TH MARCH, 2021 M.A.NO.19/PUN/2021 M/S. SHALAKA INFRA-TECH (INDIA) PVT. LTD. 4 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-2/CIT(4), PUNE 4. 5. 6. THE PR.CIT-I, PUNE/THE PR. CIT-3, PUNE , , B / DR B, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 19.03.2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 19.03.2021 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. *