Joint Commissioner of Income-tax,(OSD), Circle -7, Pune V. Arihant G. Patni, Pune

MA 37/PUN/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9245 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-08-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 24-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MAHADEVAN A.M. KRISHNAN
• Keywords: Tax effect
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH C , PUNE VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER MISCELLANEOUS APPLICATION NO. 37 / PUN /20 2 1 ( ARISING OUT OF ITA NO. 734 /PUN /201 8 ) ASSESSMENT YE AR : 20 1 5 - 1 6 JT. CIT (OSD) , CIRCLE - 7 , PUNE VS. SHRI ARIHANT G. PATNI S.NO.1A, IRANI MARKET COMPOUND, YERWADA, PUNE 411006 PAN : A GUPP5911H (APPLICANT) (RESPONDENT) REVENUE B Y : SHRI MAHADEVAN A.M. KRISHNAN ASSESSEE B Y : SHRI C.H. NANIWA DEKAR DATE OF HEARING : 06 .0 8 .2021 DATE OF PRONOUNCEMENT : 11 . 0 8 .2021 ORDER PER R.S.SYAL , VP : THIS MISCELLANEOUS APPLICATION HAS BEEN MOVED BY THE REVENUE URGING THAT THE TRIBUNAL DISMISSED THE DEPARTMENTAL APPEAL ON THE GROUND OF LOW TAX EFFEC T. THE LD. DR STATED THAT THE TAX EFFECT IN THIS CASE IS MORE THAN THE STIPULATED AMOUNT OF RS.50.00 LAKH. 2. THE LD. AR CANDIDLY ACCEPTED THE POSITION THAT THE TAX EFFECT IN THIS CASE IS MORE THAN THE REQUISITE AMOUNT. THE LD. AR SUBMITTED THAT TH E CROSS APPEAL OF ASSESSEE IS FIXED FOR HEARING ON 01.09.2021 AND MADE A PRAYER TO FIX THIS APPEAL ALONG WITH CROSS APPEAL. WE, M.A. NO. 37 / PUN/20 2 1 SHRI ARIHANT G. PATNI 2 THEREFORE, RECALL THE ORDER PASSED ON 16.10.2019 AND RESTORE THE APPEAL TO ITS ORIGINAL NUMBER. THE APPEAL OF REVENUE IS DIRECT ED TO BE FIXED FOR HEARING ON 01.09. 2021 ALONG WITH ASSESSEES APPEAL BEFORE A BENCH . SINCE THE DATE WAS ANNOUNCED IN THE OPEN COURT, THERE IS NO NEED TO ISSUE ANY SEPARATE NOTICE OF HEARING. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH AUGUST , 2021. SD/ - SD/ ( S.S.VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE ; DATED : 11 TH AUGUST , 2021 GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. ( ) / THE CIT (APPEAL S) , PUNE - 5, PUNE 4. THE PR. CIT , PUNE - 4, PUNE 5. , , C / DR C , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE M.A. NO. 37 / PUN/20 2 1 SHRI ARIHANT G. PATNI 3 DATE 1. DRAFT DICTATED ON 06 - 0 8 - 2021 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 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.