Assistant Commissioner of Income-tax, Satara V. Cooper Corporation Pvt. Ltd., Satara

MA 41/PUN/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3800 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 9 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 09-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM M.A. NO.41/PUN/2020 (ARISING OUT OF ITA NO.104/PUN/2015) / ASSESSMENT YEAR : 2009-10 THE ASST. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA. .. /APPLICANT / V/S. COOPER CORPORATION PVT. LTD., L-3, ADDITIONAL MIDC, SATARA. PAN: AAACC9687J. .. / RESPONDENT REVENUE BY : SHRI VITTHAL BHOSALE. ASSESSEE BY : NONE / DATE OF HEARING : 04.06.2021 / DATE OF PRONOUNCEMENT : 04.06.2021 / ORDER PER INTURI RAMA RAO, AM: THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE IN ORDE R PASSED BY THIS TRIBUNAL IN ITA NO.104/PUN/2015 FOR THE ASSESSME NT YEAR 2009-10 PASSED ON 08.02.2019 STATING THAT THE GROUNDS NOS. 3 AN D 4 OF APPEAL MEMO REGARDING DISALLOWANCE OF COMMISSION PAYMENT OF RS.14,19,455/- REMAINS UN-ADJUDICATED. 2. WHEN THE MATTER WAS CALLED ON, NONE APPEARED ON BEHA LF OF THE ASSESSEE DESPITE DUE SERVICE OF NOTICE. 2 3. WE HEARD THE LD. SR. DR AND PERUSED THE MATERIAL ON RECORD. ON PERUSAL OF THE IMPUGNED ORDER PASSED BY THIS TRIBUNAL IN I TA NO.104/PUN/2015 FOR THE ASSESSMENT YEAR 2009-10 PASSE D ON 08.02.2019, FOLLOWING GROUNDS OF APPEAL RAISED BY THE REVENUE WERE REM AINED UN- ADJUDICATED. 3. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE AND IN LAW, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN DE LETING THE DISALLOWANCE OF COMMISSION PAID TO LIAISON REPRESEN TATIVES RELYING ON THE DECISION OF ITAT, PUNE AND GUJARAT HIGH COURT WHICH WAS APPLICABLE IN THE CASE OF LTD. COMPANIES WHEREAS THE ASS IS A PVT . LTD COMPANY AND THE DECISIONS SO RELIED ARE NOT APPLICABLE IN THE C ASE OF THE ASSESSEE. 4. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CAS E AND IN LAW, THE LD. COMMISSIONER OF INCOME TAX (APPEALS) HAS ERRED IN FA ILING TO APPRECIATE THAT THE DISALLOWANCE OF COMMISSION PAID TO LIAISON REPRESENTATIVES WAS MADE ON THE BASIS OF EVIDENCES GATHERED DURING THE COURSE OF SURVEY CONDUCTED IN THE CASES OF THE ASS AND THE A.O. HAS GIVEN COGENT REASON FOR DISALLOWING THE SAME. 4. IT IS A SETTLED POSITION OF LAW THAT NON-DISPOSAL OF THE GROUNDS OF APPEAL RAISED BY THE APPELLANT IS A MISTAKE APPARENT FROM THE RECORD, CAPABLE OF BEING RECTIFIED UNDER SEC.254(2) OF THE INCOME TAX ACT, 1961 . ACCORDINGLY, THE APPEAL IS RECALLED FOR THE LIMITED PURPOSE OF ADJUDICATI NG OF GROUNDS OF APPEAL. THE REGISTRY IS DIRECTED TO FIX THE APPEAL OF HEAR ING IN DUE COURSE. ACCORDINGLY, THE MISCELLANEOUS APPLICATION FILED BY THE REVE NUE STANDS ALLOWED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE RE VENUE IS ALLOWED. ORDER PRONOUNCED ON THIS 4 TH DAY OF JUNE, 2021. SD/- SD/- (S. S. VISWANETHRA RAVI) (IN TURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 4 TH JUNE, 2021. YAMINI 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-3, PUNE. 4. THE CIT-III, PUNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.