Income-tax Officer, Ward - 2(4), Aurangabad V. M/s. Saraswati Extrusions Pvt.Ltd, Aurangabad

MA 33/PUN/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5199 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 6 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 03-09-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 28-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A M KRISHNAN

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.33/PUN/2021 (ARISING OUT OF ITA NO.1546/PUN/2017) ASSESSMENT YEAR : 2011-12 ITO, WARD-2(4), AURANGABAD VS. M/S. SARASWATI EXTRUSIONS PVT. LTD., H-20, MIDC, WALUJ, AURANGABAD PAN : AAJCS6024J (APPLICANT) (RESPONDENT) REVENUE BY : SHRI MAHADEVAN A.M. KRISHNAN ASSESSEE BY : SHRI PRAMOD SHINGTE DATE OF HEARING : 17.09.2021 DATE OF PRONOUNCEMENT : 27.09.2021 ORDER PER R.S.SYAL , VP : THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE REVENUE REQUESTING TO RECALL THE ABOVE QUOTED ORDER FROM TH E COMPOSITE ORDER OF THE TRIBUNAL PASSED ON 29.08.2019. A T THE VERY OUTSET, THE LD. DR SUBMITTED THAT THE TRIBUNAL DISMISSED THE APPEA L OF REVENUE BY VIRTUE OF CBDT CIRCULAR NO.17/2019 DATED 08 -08- 2019 REVISING UPWARD THE MONETARY LIMIT TO RS.50.00 LAKH FOR FILING OF APPEALS BY THE DEPARTMENT IN INCOME-TAX CASES BEFORE VARIOUS APPELLATE FORUMS. HOWEVER, ON VERIFICATION, IT IS FOUND THAT TH E TAX M.A.NO.33/PUN/2021 M/S. SARASWATI EXTRUSIONS PVT. LTD., 2 EFFECT INVOLVED IN THE EXTANT APPEAL IS MORE THAN THE PRESCRIBE D LIMIT 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 REGISTRY TO FIX THE APPEAL FOR HEARING ON 29.11.2021, AS WAS ANNOUNCED IN THE OPEN COURT ON THE C ONCLUSION OF THE HEARING. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER, 2021. SD/- SD/- ( PARTHA SARATHI CHAUDHURY ) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 27 TH SEPTEMBER, 2021 SATISH M.A.NO.33/PUN/2021 M/S. SARASWATI EXTRUSIONS PVT. LTD., 3 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEALS)-2, AURANGABAD 4. THE PR.CIT-2, AURANGABAD 5. , , C / DR C, ITAT, PUNE; 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 17-09-2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 17-09-2021 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. *