Mahle Behr India Pvt. Ltd., Pune V. Deputy Commissioner of Income-tax, Pune

MA 230/PUN/2022

AI Insights

The case involves Mahle Behr India Pvt. Ltd., which filed a Miscellaneous Application (MA No.230/PUN/2022) against an order from the Income Tax Appellate Tribunal (ITAT) Pune Bench. The application sought to recall the Tribunal's earlier decision (ITA No.795/PUN/2017) due to the non-adjudication of specific grounds related to Non-TP Issues. The assessee argued that these issues were covered by a previous decision of the Tribunal in their own case for a different assessment year. The Tribunal acknowledged the oversight and decided to recall the order to address the un-adjudicated issues.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137575 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 02-02-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 10-07-2022
• Other Referred Cases: ITA No.624/PUN/2018
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.230/PUN/2022 (Arising out of ITA No.795/PUN/2017) िनधाᭅरण वषᭅ / Assessment Year: 2012-13 Mahle Behr India Pvt. Ltd., (Formerly Known as Behr India Ltd.), Gat No.626/1/2 – 622/1/0, 29 Milestone, Pune – Nashik Highway, Village- Kuruli, Taluka: Khed, Pune- 410501. PAN : AABCB2186L Vs. DCIT, Circle-8, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This is a Miscellaneous Application filed by the assessee seeking the recall of order passed by this Tribunal in ITA No.795/PUN/2017 for A.Y. 2012-13 dated 18.05.2022 on the Assessee by : Shri R. D. Onkar Revenue by : Shri Suhas Kulkarni Date of hearing : 03.02.2023 Date of pronouncement : 09.02.2023 MA No.230/PUN/2022 2 ground that the ground of appeal no.II Non-TP Issues – 2 & 3 remain un-adjudicated. 2. The ld. AR submitted that non-adjudication of abovementioned ground of appeal no.II Non-TP Issues – 2 & 3 constitutes mistake apparent from record, capable of being rectified u/s 254(2) of the Act. The ld. AR further submitted that the issue in the ground of appeal no.II Non-TP Issues – 2 & 3 is also covered by the decision of the Co-ordinate Bench of this Tribunal in assessee’s own case for the assessment year 2011-12 in ITA No.624/PUN/2018 decided on 31.08.2021. 3. We had carefully gone through the impugned order and find that the assessee is correct to the extent that the ground of appeal no.II Non-TP Issues – 2 & 3 remain un-adjudicated. However, the contention of the assessee that the ground of appeal no.II Non-TP Issues – 2 & 3 were covered by the decision of the Co-ordinate Bench of this Tribunal in assessee’s own case for the assessment year 2011-12 in ITA No.624/PUN/2018 decided on 31.08.2021 required to be examined. In the circumstances, we are of the considered opinion that it is a fit case to recall the appeal for the limited purpose of adjudication of the ground of appeal no.II Non- MA No.230/PUN/2022 3 TP Issues – 2 & 3. Accordingly, the Registry is directed to post the appeal for hearing for limited purpose of adjudication in due course. 4. In the result, the Miscellaneous Application filed by the assessee stands allowed. Order pronounced on this 09 th day of February, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 09 th February, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The DRP-3, Mumbai. 4. The CIT (IT & TP), 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.