Assistant Commissioner of Income-tax, Pune V. M/s. Visteon Engg. Centre (I) Pvt. Ltd., Pune

MA 43/PUN/2022

AI Insights

This case involves a Miscellaneous Application by the Revenue seeking to rectify an oversight in a previous Tribunal order concerning the assessment year 2011-12. The original Tribunal order dated 09-01-2017 in ITA No. 625/PUN/2016 failed to address ground No. 5 of the Revenue's appeal. The Revenue filed this application under section 254(2) of the Income-tax Act, 1961, claiming a mistake apparent from the record. The Tribunal acknowledged the oversight and decided to recall the earlier order to specifically address the un-adjudicated ground, while leaving the rest of the order intact.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124433 (ITAT-PUNE)
• Duration Of Justice: 5 year(s) 6 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2023
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 02-02-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 19-07-2017
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S PRATIK PODAR
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER M.A. No. 43/PUN/2022 Arising out of ITA No. 625/PUN/2016 : A.Y. 2011-12 The Asstt. C.I.T. Cir. 13, Pune. Applicant Vs. M/s. Visteon Engg. Centre (I) Pvt. Ltd. Office No. 502, B, ICC-Devi Gaurav Tech Park, 5 th floor, Mumbai Pune Road, Pimpri Chinchwad Pune-411 018 PAN: AACCT2585N Respondent Applicant by : Shri Ramnath P. Murkunde Respondent by : S/Shri Pratik Podar & Paras Savla Date of Hearing : 03-02-2023 Date of Pronouncement : 07-02-2023 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This Misc. application preferred by the Revenue emanates from order of the Tribunal in I.T.A. No. 625//PUN/2016 for A.Y. 2011-12, order dated 09-01-2017. 2. We have perused the contents of the Misc. application filed by the Revenue and the grievance forwarded in the said petition is that in the order of the Tribunal (supra) ground No. 5 in the revenue‟s said appeal remained to be adjudicated. 3. That it is observed from our order dated 09-01-2017 (supra) the ground No. 5 raised by the Revenue in its appeal was not adjudicated and thus a mistake apparent from record has crept in in the order of the Tribunal. Hence, following the mandate u/s 254(2) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) the order of the Tribunal in ITA No. 625/PUN/2016 for A.Y. 2011-12 dated 09-01-2017 is recalled only to the extent of addressing ground No. 5 which 2 M.A. No. 43/PUN/2022 Visteon Engg. Centre (I) A.Y. 2011-12 remained un-adjudicated, at the time of passing the order. Rest of the order remains unaltered, unchanged. The Registry is directed to put up the matter for hearing at the next available date and issue notices to the parties herein. 4. In the result, the Misc. application of the Revenue stands allowed. Order pronounced in the open Court on this 07 th day of February 2023 Sd/- sd/- (DR. DIPAK P. RIPOTE) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, the _07 th day of February 2023. Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The D.R.P. panel-3 Mumbai 4. The CIT/(IT/TP) Pune 5. D.R. ITAT „B‟ Bench 5. Guard File BY ORDER, Sr. Private Secretary ITAT, Pune. /// TRUE COPY /// 3 M.A. No. 43/PUN/2022 Visteon Engg. Centre (I) A.Y. 2011-12 Date 1 Draft dictated on 03-02-2023 Sr.PS 2 Draft placed before author 03-02-2023 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 07-02-2023 Sr.PS/PS 7 Date of uploading of order 07-02-2023 Sr.PS/PS 8 File sent to Bench Clerk 07-02-2023 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order