Oerlikon Balzers Coating India Ltd., Pune V. Deputy Commissioner of Income-tax, Circle - 10, Pune

MA 339/PUN/2022

AI Insights

The case involves Oerlikon Balzers Coating India Ltd., the appellant, who filed a Miscellaneous Application (MA No.339/PUN/2022) seeking recall of an earlier Tribunal order (MA No.71/PUN/2019) related to the assessment year 2009-10. The appellant argued that their submissions in ground of appeal no.4 were not adjudicated in the earlier order. However, the Tribunal dismissed the application, citing the precedent that a MA against another MA is not legally permissible.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137079 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-06-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 26-09-2022
• Other Referred Cases: CIT vs. Pearl Woolen Mills
• Laws Referred To: CIT vs. Pearl Woolen Mills, 330 ITR 164 (P&H)
• 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 S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.339/PUN/2022 (Arising out of MA No.71/PUN/2019) िनधाᭅरण वषᭅ / Assessment Year : 2009-10 Oerlikon Balzers Coating India Ltd., EL-22, J-Block, MIDC, Bhosari, Pune- 411026. PAN : AAACI3916N Vs. DCIT, Circle-10, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the assessee seeking recall of the order passed by this Tribunal in M.A. No.71/PUN/2019 (arising out of ITA No.1832/PUN/2014) for the assessment year 2009-10 dated 11.08.2022 on the ground that the averments made in the ground of appeal no.4 and submissions made with reference to the said ground of appeal no.4, which goes to the root of the matter remained un-adjudicated. 2. This Tribunal had dismissed the Miscellaneous Application on the ground that the MA against MA is not permissible in law placing reliance on the decision of the Hon’ble Punjab & Haryana Assessee by : None Revenue by : Shri Ramnath P. Murkunde Date of hearing : 16.06.2023 Date of pronouncement : 13.07.2023 MA No.339/PUN/2022 2 High Court in the case of CIT vs. Pearl Woolen Mills, 330 ITR 164 (P&H). The present Miscellaneous Application is also in the nature of application for review of the order passed by this Tribunal in M.A. No.71/PUN/2019 (arising out of ITA No.1832/PUN/2014) for the assessment year 2009-10 dated 11.08.2022. Therefore, the legal position applied in MA No.71/PUN/2019 equally holds good to the present Miscellaneous Application. Thus, the present Miscellaneous Application filed by the assessee is highly misconceived and, accordingly, we do not find any merit in the present Miscellaneous Application, hence dismissed. 3. In the result, the Miscellaneous Application filed by the assessee stands dismissed. Order pronounced on this 13 th day of July, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 13 th 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)-V, Pune. 4. The CIT-V, 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.