BRISK INDIA PVT LTD, Pune V. Deputy Commissioner of Income Tax, Circle-1(1), Pune, Pune

MA 320/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 5342 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-07-2024
• Assessment Year: 2017-2018
• Appeal Filed On: 29-11-2023
• 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 MS. ASTHA CHANDRA, JUDICIAL MEMBER M.A. No.320/PUN/2023 (Arising out of ITA No.513/PUN/2023) नधा रण वष / Assessment Year: 2017-18 Brisk India Pvt. Ltd., 4 th Floor, 403, Western Court Building D, Bhamburda, Shivaji Nagar, Pune 411 016 Maharashtra PAN : AADCB7000M Vs. DCIT, Central Circle-1(1), Pune Applicant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: The present Miscellaneous Application is filed by the Assessee company seeking recall of the order passed by this Tribunal in appeal ITA No.513/PUN/2023, order dated 24.05.2023 for the assessment year 2017-18 on the ground that Ground of No.6 remain un-adjudicated. 2. During the course of hearing of the present Miscellaneous Application, the ld. Authorised Representative representing the assessee company submitted that the appellant had raised Ground of appeal No.6 challenging the correctness of deduction of disallowance u/s.36(1)(va) whereas the Tribunal had discussed the issue of disallowance on account of Employer’s contribution to PF/ESIC, which is not the subject matter of the Ground of appeal. Thus, it is submitted that the mistake had crept in the order passed by the Tribunal, requiring recall of the order. Assessee by : Shri Nikhil Pathak Revenue by : Shri Umashankar Prasad Date of hearing : 26.07.2024 Date of pronouncement : 05.08.2024 MA No. 320/PUN/2023 2 3. We heard the rival submissions and carefully perused the averments made in the Miscellaneous Application and find merit in the submissions made by the ld. AR. We, therefore, recall the order passed by this Tribunal on 24.05.2023 for the limited purpose of adjudicating Ground of appeal No.6. The Registry is directed to fix the appeal for hearing in due course. We order accordingly. 4. In the result, the Miscellaneous Application filed by the assessee is allowed. Order pronounced on this 05 th day of August, 2024. Sd/- Sd/- (ASTHA CHANDRA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दनांक / Dated : 05 th August, 2024 Satish आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant. 2. यथ / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “A” ब च, पुणे / DR, ITAT,”A” Bench, Pune. 5. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.