Income-tax Officer, Malegaon V. Bhushan Uttamrao Bachchav, Malgaon

MA 47/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7264 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 10 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 29-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, J UDICIAL M EMBER M.A. NO. 47 /PUN/ 2020 ( ARISING OUT OF ITA NO. 989 /PUN/ 2017 ) / ASSESSMENT YEAR : 2010 - 11 THE INCOME TAX OFFICER, WARD - 1, MALEGAON, DIST. NASHIK. .. /APPLICANT / V/S. SHRI BHUSHAN UTTAMRAO BACH H AV S. NO.33, PLOT NO.8, SWAPNAPUR T I NAGAR, SUYAGAON, MALEGAON, DIST. NASHIK - 423203 PAN : AMEPB8691A / RESPONDENT A SSESSEE BY : SHRI PRAMOD S HINGTE REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 03 .0 9 .2021 / DATE OF PRONOUNCEMENT : 06 .0 9 .2021 / ORDER PER PARTHA SARATHI CHAUDHU RY, JM : THIS MISCELLANEOUS APPLICATIONS HAS BEEN FILED BY THE REVENUE ARISING OUT OF ITA NO. 989 /PUN/201 7 FOR ASSESSMENT YEAR 2010 - 1 1 U/S. 254(2) OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) WITH A PRAYER TO RECALL THE ORDER OF TRIBUNAL DATED 09.07.2019. 2 M A NO. 47 /PUN/20 20 A.Y. 2010 - 11 2. AT THE VERY OUTSET, T HE LD. DR FOR THE REVENUE BY FILING LETTER DATED 18.08.2021 SUBMITTED THAT HE INTENDS TO NOT PRESS THE MISCELLANEOUS APPLICATION. THE RELEVANT CONTENTS OF THE LETTER READ AS FOLLOWS: 3. IN THIS CASE, THE HONBLE MEMBER B BENCH, ITAT, PUNE HAD DIRECTED THAT T HE AO SHOULD CONCISE OR REVISE MISCELLANEOUS APPLICATION. ACCORDINGLY, THE O/O. THE PR. COMMISSIONER OF INCOME TAX - 1, NASHIK HAS SUBMITTED THE LETTER VIDE NO. NSK/PR. CIT - 1/ITAT/BUB/2021 - 22/1851 DATED 02.08.2021 WHICH IS ENCLOSED HEREWITH. THE RELEVANT P ORTION OF THE SAID LETTER IS AS UNDER: .CONSIDERING THE CURRENT LEGAL POSITION AND DECISION OF THE HONBLE SUPREME COURT IN PR. CIT VS. GOLDEN PEACE HOTELS AND RESORTS (P) LTD. (2021) 124 TAXMAN.COM 249 (SC), THE OUTCOME WILL NOT BE FRUITFUL. THEREFO RE, THE CASE MAY BE NOT PRESSED. 3. IN VIEW OF THE SUBMISSIONS OF THE LD. DR, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED AS NOT PRESSED. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED AS NOT PRESSED. ORDER PRO NOUNCED ON 06 TH DAY OF SEPTEMBER , 20 2 1 . S D/ - S D/ - INTURI RAMA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 06 TH SEPTEMBER , 202 1 . SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 1, NASHIK. 4. THE PR. CIT - 1, NASHIK. 5. , , , / DR, ITAT, B BENCH, PUNE. 6 . / GUARD FILE. / BY ORDER, // T RUE C O PY // / PRIVATE SECRETARY , / ITAT, PUNE . 3 M A NO. 47 /PUN/20 20 A.Y. 2010 - 11 DATE 1 DRAFT DICTATED ON 03 . 0 9 .202 1 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 0 6 . 09 .202 1 SR.PS/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 SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK 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