Income-tax Officer, Ward - 2(5), Jalgaon V. Shri Vilas Alias Raju Sharwan Chauudhari, Jalgaon

MA 332/PUN/2022

AI Insights

The case involves a Miscellaneous Application by the Revenue seeking recall of an earlier Tribunal order in ITA No.1891/PUN/2017 for the assessment year 2013-14. The Revenue contended that there was a mistake in the Tribunal's order regarding the tax effect, claiming it was incorrectly stated as less than 50 lakhs when it was actually Rs.77,74,200. The assessee, however, calculated the tax effect on the relief granted by the Commissioner of Income Tax (Appeals)-2, Nashik, as Rs.49,81,848, which the Senior DR did not dispute. Consequently, the Tribunal dismissed the Revenue's application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137063 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 31-08-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 23-01-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

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.332/PUN/2022 (Arising out of ITA No.1891/PUN/2017) िनधाᭅरण वषᭅ / Assessment Year : 2013-14 ITO, Ward-2(5), Jalgaon. Vs. Shri Vilas Alias Raju Sharwan Chauudhari, Astha Vinayak Nagar, Savda Road, Raver, Jalgaon- 425502. PAN : AFIPC3875N 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.1891/PUN/2017 for the assessment year 2013-14 dated 28.09.2021 on the ground that there a mistake had crept in the order of the Tribunal (supra) in holding that the tax effect in the appeal filed by the Revenue is less than 50 lakhs as against the correct tax effect involved of Rs.77,74,200/-. 2. When the matter was called on, none appeared on behalf of the assessee. However, a written submission was filed by the assessee, Revenue by : Shri M. G. Jasnani Assessee by : None Date of hearing : 01.09.2023 Date of pronouncement : 06.09.2023 MA No.332/PUN/2022 2 wherein, the tax effect on the quantum of relief granted by the ld. Commissioner of Income Tax (Appeals)-2, Nashik was calculated at Rs.49,81,848/-. On the other hand, ld. Sr. DR could not controvert this submission of the assessee. Therefore, the Miscellaneous Petition filed by the Revenue is devoid of any merits and, hence dismissed. 3. In the result, the present Miscellaneous Application filed by the Revenue stands dismissed. Order pronounced on this 06 th day of September, 2023. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 06 th September, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-2, Nashik. 4. The Pr. CIT-2, Nashik. 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.