Assistant Commissioner of Income-tax, Pune V. Sinhagad Technical Education Society, Pune

MA 27/PUN/2021

AI Insights

The case involves a Miscellaneous Application (MA No.27/PUN/2021) filed by the Revenue seeking recall of a previous order passed by the Income Tax Appellate Tribunal in ITA No.15/PUN/2015. The Revenue contended that the Tribunal had incorrectly referenced paragraphs in the order of the CIT(A) and did not consider the facts of the case properly. Both parties agreed that the recall of the specific ground of appeal was necessary for proper adjudication. The Tribunal decided to recall the ground of appeal no.6 for further consideration but dismissed the other grounds of the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137061 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-07-2023
• Appeal Filed By: Department
• Order Result: PartlyAllowed
• Bench Allotted: A
• Next Hearing Date: 06-07-2023
• Assessment Year: 2007-2008
• Appeal Filed On: 24-04-2019
• Result in Favour of: Revenue
• 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.27/PUN/2021 (Arising out of ITA No.15/PUN/2015) िनधाᭅरण वषᭅ / Assessment Year: 2007-08 ACIT, Central Circle-2(2), Pune. Vs. Sinhagad Technical Education Society, S. No.44/1, Vadgaon (Budruk), Off. Sinhagad Road, Pune- 411041. PAN : AABTS9900Q Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the Revenue seeking recall of the order passed by this Tribunal in ITA No.15/PUN/2015 for the assessment year 2007-08 dated 17.10.2018 on the ground that the Tribunal had decided the issue raised in ground of appeal no.6 against the Department by making a wrong reference to para nos.13, 13.1, 13.2 and 13.3 of the order of the ld. CIT(A) instead of para no.8.4 of the order of ld. CIT(A) and without adverting to the facts of the case by holding that the Revenue had filed the appeal against the decision, which is decided against the Revenue by : Shri M. G. Jasnani Assessee by : Shri Suhas P. Bora Date of hearing : 07.07.2023 Date of pronouncement : 12.07.2023 MA No.27/PUN/2021 2assessee. On the other hand, ld. AR also agreed with the contention of the Department. Therefore, we are of the considered opinion that the ground of appeal no.6 filed by the Revenue in ITA No.15/PUN/2015 for the assessment year 2007-08 is recalled for limited purpose of adjudication. Thus, on this account, the Miscellaneous Petition filed by the Revenue stands allowed. Accordingly, the Registry is directed to fix the appeal of the Revenue in due course. 2. The other grounds on which the present Miscellaneous Application was filed are dismissed, as no mistake apparent from the record is pointed out by the Revenue. 3. In the result, the present Miscellaneous Application filed by the Revenue stands partly allowed. Order pronounced on this 12th day of July, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 12th July, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-III, Pune. 4. The CIT (Central), 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.