Kimberly - Clark Lever Private Ltd., Pune V. Assistant Commissioner of Income-tax, Pune

MA 197/PUN/2022

AI Insights

The case involves Kimberly - Clark Lever Private Ltd., the appellant, against the DCIT, Circle-11(1), Pune, the respondent. The appellant filed a Miscellaneous Application seeking the recall of an earlier Tribunal order due to the non-consideration of a specific ground of appeal concerning the scientific basis of provisions made for IT support and freight and handling charges. The Tribunal recognized the oversight and allowed the recall of the order to address the omitted ground.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137564 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 01-06-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 17-05-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. No.197/PUN/2022 (Arising out of ITA No.576/PUN/2014) िनधाᭅरण वषᭅ / Assessment Year: 2009-10 Kimberly – Clark Lever Private Ltd., GE Plaza, Yerwada, Pune- 411006. PAN : AAACK4647E Vs. DCIT, Circle-11(1), Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking recall the order passed by this Tribunal in ITA No.576/PUN/2014 for the assessment year 2009-10 dated 01.11.2021 on the ground that the Tribunal had failed to adjudicate Assessee by : Shri Hiten Chande Revenue by : Shri M. G. Jasnani Date of hearing : 02.06.2023 Date of pronouncement : 05.06.2023 MA No.197/PUN/2022 2 the ground of appeal no.9 while passing the impugned order (supra), which reads as under :- “Non-consideration of the Hon'ble DRP's directions for granting relief in respect of provision for expenses 9. erred in not verifying whether the provision for expenses viz., IT support of Rs 48,08,167 and freight and handling charges of Rs.16,27,824 have been made on a scientific basis or on the basis of the previous years' trends.” 2. Thus, it is prayed that the order passed by this Tribunal be recalled for the limited purpose of adjudication of ground of appeal no.9. 3. On the other hand, ld. CIT-DR has not controverted the averments made in the Miscellaneous Petition. 4. We are satisfied that inadvertently the ground of appeal no.9 had not been adjudicated by this Tribunal. Therefore, it is a fit case to recall the matter for the limited purpose of adjudication of ground of appeal no.9. Thus, the impugned order dated 01.11.2021 passed by this Tribunal (supra) is recalled and the Registry is directed to fix the appeal for hearing of adjudication of ground of appeal no.9 for 10 th August, 2023. MA No.197/PUN/2022 3 5. In the result, the Miscellaneous Application filed by the assessee stands allowed. Order pronounced on this 05 th day of June, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 05 th June, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The DRP, Pune. 4. The DIT (I.T.) & Member, DRP, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “C” बᱶच, पुणे / DR, ITAT, “C” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.