Appeal Details
Counselvise Citation
[2023] 102 COUNSELVISE.COM (IT) 9480 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 13 day(s)
Appellant
Respondent
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
2013-2014
Appeal Filed On
11-08-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘C’ PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURI, JUDICIAL MEMBER Miscellaneous Application No.196/PUN/2022 (arising out of ITA No.3074/PUN/2017) Assessment Year : 2013-14 ACIT, Circle-11, Pune Vs. M/s. Garrett Motion Technologies (India) Private Limited, (Earlier known as Honeywell Turbo Technologies (India) Private Limited, Plot No.4A, Raisoni Industrial Estate, Village Mann, Taluka Mulshi, Near Hinjewadi Phase-II, Pune 411 057 PAN : AABCH5035J (Applicant) (Respondent) Assessee by : Shri Aayush Gupta 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 to recall the order passed by the Tribunal on 14-10-2021 in relation to the assessment year 2013-14. 2. The only issue raised herein in the Miscellaneous application is that the Tribunal wrongly granted deduction for Education Cess and Higher Secondary Cess contrary to the law laid down by the Hon’ble Supreme Court in CIT Vs. K. Srinivasan (1972) 83 ITR 346 (SC). M.A.No.196/PUN/2022 Garrett Motion Technologies (I) Pvt. Ltd. 2 3. At the outset, the ld. DR submitted that by virtue of Clause 13 of Finance Bill, 2022 and the judgment of Hon’ble Supreme Court in the case of CIV Vs. K. Srinivasan (supra), the issue raised by the assessee through an additional ground for grant of deduction of Education Cess and Secondary & Higher Education Cess has to be disallowed since the amendment is retrospective in nature. The ld. AR was fair enough to concede the position and preferred not to press the additional ground raised at the time of hearing of the appeal u/s 254(1) of the Act. Having regard to the statutory amendment carried out to section 40(a) with retrospective effect covering the year under consideration, the Tribunal order dated 14-10-2021 in ITA No.3074/PUN/2017 is modified to this extent. Ergo, the additional ground raised by the assessee is dismissed. 4. In the result, the Miscellaneous Application is allowed. Order pronounced in the Open Court on 26 th April, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; िदनांक Dated : 26 th April, 2023 सतीश M.A.No.196/PUN/2022 Garrett Motion Technologies (I) Pvt. Ltd. 3 आदेश की ितिलिप अ ेिषत/Copy of the Order is forwarded to: 1. अपीलाथ / The Appellant; 2. थ / The Respondent 3. The Pr.CIT concerned 4. 5. DR, ITAT, ‘C’ Bench, Pune गाड फाईल / Guard file. आदेशानुसार/ 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. *
Mehul