Deputy Commissioner of Income-tax, Pune V. Maharshi Karve Stree Shikshan Sanstha, Pune

MA 26/PUN/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1133 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 25-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AGAINST DATED PASSED
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. NO.26/PUN/2020 (ARISING OUT OF ITA NO.2179/PUN/2016) / ASSESSMENT YEAR : 2011-12 DCIT (EXEMPTION), CIRCLE, PUNE VS. MAHARSHI KARVE STREE SHIKSHAN SANSTHA, KARVENAGAR, PUNE 411 052 PAN : AAATM1969L (APPLICANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER DATED 25-01-2019 PASSED BY THE TRIBUNAL U/S 254(1) OF THE INCOME-TAX ACT, 1961 (HEREINAFTE R ALSO CALLED `THE ACT) IN ITA NO.2179/PUN/2016 FOR THE ASSESSMENT YEAR 2011-12. 2. SHORN OFF UNNECESSARY DETAILS, IT IS OBSERVED THAT B OTH THE REVENUE AS WELL AS THE ASSESSEE FILED CROSS APPEALS AGAINS T THE ORDER OF THE LD. CIT(A) PASSED ON 15-07-2016. FOLLOWING THE APPLICANT BY SHRI S.P. WALIMBE RESPONDENT BY SHRI NIKHIL PATHAK DATE OF HEARING 18-12-2020 DATE OF PRONOUNCEMENT 18-12-2020 M.A NO.26/PUN/2020 MAHARSHI KARVE STREE SHIKSHAN SANSTHA 2 TRIBUNAL ORDER FOR THE ASSESSMENT YEAR 2008-09, THE TRIBU NAL DISMISSED THE REVENUES APPEAL ON MERITS AND THE ASSESSEE S APPEAL BECOMING ACADEMIC IN NATURE. THE REVENUE HAS FILED THE INSTANT MISCELLANEOUS APPLICATION POINTING OUT CERTAIN SO- CALLED MISTAKES IN THE ORDER PASSED BY THE TRIBUNAL FOR THE ASSESSMENT YEAR 2008-09, THAT WAS FOLLOWED BY THE TRIBUNAL IN THE IMPUGNED ORDER. THUS, THE SO-CALLED MISTAKES EXIST ON LY IN THE LEAD ORDER PASSED BY THE TRIBUNAL FOR THE ASSESSMENT Y EAR 2008-09. SIMULTANEOUS WITH THE INSTANT MISCELLANEOUS APPLICATION, THE REVENUE ALSO FILED MISCELLANEOUS APPLICATION AGAINST THE ORDER FOR THE ASSESSMENT YEAR 2008-09. THE TRIBUNAL, BY MEANS OF ITS ORDER [IN M.A.NO.42/PUN/2019] DATED 11-09-2019 PASSED U/S. 254(2) OF THE ACT, HAS D ISMISSED SUCH APPLICATION. IT THUS BECOMES APPARENT THAT THE BASIS FOR THE IMPUGNED ORDER, BEING THE ORDER PASSED BY THE TRIBUNAL F OR THE ASSESSMENT YEAR 2008-09, HAS ATTAINED FINALITY QUA THE FORUM OF THE TRIBUNAL. EX CONSEQUENTI , IT CANNOT BE SAID THAT THERE EXISTS ANY MISTAKE APPARENT FROM RECORD REQUIRING RECTIFICATION IN TH E IMPUGNED ORDER, THAT HAS SIMPLY FOLLOWED ITS ORDER FOR TH E A.Y. 2008-09, WHICH REMAINS UNDISTURBED. M.A NO.26/PUN/2020 MAHARSHI KARVE STREE SHIKSHAN SANSTHA 3 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH DECEMBER, 2010 SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESI DENT PUNE; DATED : 18 TH DECEMBER, 2020. / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-10, PUNE 4. THE PR. CIT-9, PUNE 5. , , / DR B, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE M.A NO.26/PUN/2020 MAHARSHI KARVE STREE SHIKSHAN SANSTHA 4 DATE 1. DRAFT DICTATED ON 18-12-2020 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 18-12-2020 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. *