Income-tax Officer, Pune V. Shri Arun S. Patil, Pune

MA 25/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3439 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 20-07-2022
• Assessment Year: 2010-2011
• Appeal Filed On: 07-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. No.25/PUN/2022 (Arising out of ITA Nos.1204 & 1224/PUN/2015) िनधाᭅरण वषᭅ / Assessment Year: 2010-11 ITO, Ward-3(1), Pune. Vs. Shri Arun S. Patil, 1206/42A, Lokmat Bhavan, J.M. Road, Pune-411004. PAN : AAVPP3183F Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the Department seeking recall of the order passed by this Tribunal in ITA Nos.1204 & 1224/PUN/2015 for the assessment year 2010-11 dated 29.04.2019 on the ground that MOU with M/s. Kreato Developers during the course of assessment proceedings does not contain Clause 4(F), Clause 7(F) and Clause 2(G) relied upon by the appellant forming the basis for the conclusion reached by the ld. CIT(A). Revenue by : Shri Piyush Kumar Singh Yadav Assessee by : Shri Nikhil S. Pathak Date of hearing : 21.07.2022 Date of pronouncement : 22.07.2022 MA No.25/PUN/2022 2 2. We find that one Miscellaneous Application had been filed by Revenue in two appeals bearing ITA Nos.1204 & 1224/PUN/2015 for A.Y. 2010-11. We are of the considered opinion that the Miscellaneous Application cannot be entertained for the reason that one Miscellaneous Application cannot be filed in respect of two appeals bearing ITA Nos.1204 & 1224/PUN/2015 for A.Y. 2010- 11. Therefore, the present Miscellaneous Application moved by the Department is defective one and hence dismissed in limine. 3. In the result, the Miscellaneous Application filed by the Revenue stands dismissed. Order pronounced on this 22 nd day of July, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 22 nd July, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-3, Pune. 4. The CCIT, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.