Deputy Commissioner of Income tax, Pune V. M/s. Electronica Machine Tools Ltd, Pune

MA 30/PUN/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8505 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 5 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-08-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 20-08-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 26-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHNAN
• Keywords: Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH C, PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO.30/PUN/2021 (ARISING OUT OF ITA NO.10/PUN/2017) ASSESSMENT YEAR : 2008-09 DCIT, CENTRAL CIRCLE-1(1), PUNE VS. M/S. ELECTRONICA MACHINE TOOLS LTD., S.NO.608/609/A, PUNE PANDHARPUR ROAD, SASWAD 412 301 PAN : AAACE4196L (APPLICANT) (RESPONDENT) REVENUE BY : SHRI MAHADEVAN A.M. KRISHNAN ASSESSEE BY : SHRI SUHAS BORA DATE OF HEARING : 20.08.2021 DATE OF PRONOUNCEMENT : 20.08.2021 ORDER PER R.S.SYAL , VP : THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE REVENUE REQUESTING TO RECALL THE ABOVE QUOTED APPEAL ORDER FROM THE COMPOSITE ORDER OF THE TRIBUNAL PASSED ON 29.08.2019. A T THE VERY OUTSET, THE LD. DR SUBMITTED THROUGH THE INSTANT MISCELLANEOUS APPLICATION THAT THE CASE IS COVERED BY EXCEPTION PRESCRIBED IN CLAUSE (C) OF PARA 10 OF THE CBDT CIRCULAR NO. 03/2018 D ATED 11- 07-2018 READ WITH ITS AMENDMENT DATED 20-08-2018 PROVIDING FOR WITHDRAWAL OF APPAL BY THE REVENUE WHERE THE TAX EFFECT IS B ELOW M.A.NO.30/PUN/2021 M/S. ELECTRONICA MACHINE TOOLS LTD. 2 RS.50.00 LAKH AND HENCE, THE TRIBUNAL ORDER DATED 29-08- 2019 NEEDS TO BE RECALLED FOR ADJUDICATION OF THE APPEAL ON MERIT. THE LD. AR FOR THE ASSESSEE FAIRLY ADMITTED THE POSITION. 2. HAVING REGARD TO THE ABOVE POSITION, WE RECALL THE IMPUGN ED ORDER AND DIRECT THE APPEAL TO BE FIXED FOR HEARING ON 13 -09-2021. NO NOTICE OF HEARING NEED BE SEPARATELY SENT AS THE DATE W AS ANNOUNCED IN THE OPEN COURT AND BOTH THE SIDES WAIVED THE RIGHT TO NOTICE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH AUGUST, 2021. SD/- SD/- ( PARTHA SARATHI CHAUDHURY ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 20 TH AUGUST, 2021 SATISH M.A.NO.30/PUN/2021 M/S. ELECTRONICA MACHINE TOOLS LTD. 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-CONCERNED 4. THE CIT CONCERNED 5. , , C / DR C, ITAT, PUNE; 6. / GUARD FILE. // TRUE COPY // / BY ORDER, SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 20-08-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 20-08-2021 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. *