ITO, Ward-12(4), Pune V. WALMIK AGROTECH PRIVATE LIMITED, AUNDH

MA 47/PUN/2023

AI Insights

The case involves a Miscellaneous Petition filed by the Income Tax Department seeking to recall an earlier order of the Income Tax Appellate Tribunal, which had dismissed an appeal due to low tax effect. The Department argued that the case fell under exceptions specified in the CBDT Circular No.3 of 2018, particularly concerning information from law enforcement agencies. However, the Tribunal clarified that the Maharashtra Sales Tax Department does not fall under the category of law enforcement agencies as per the said circular, leading to the dismissal of the petition.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137511 (ITAT-PUNE)
• Duration Of Justice: 5 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 15-03-2023
• Laws Referred To: CBDT Circular No.3 of 2018, CBDT Circular No.3 of 2018 (Amendment)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.A. No.47/PUN/2023 (Arising out of ITA No.1863/PUN/2019) िनधाᭅरण वषᭅ / Assessment Year: 2009-10 ITO, Ward-12(4), Pune. Vs. Walmik Agrotech Private Limited, 1-C-1, Flat No.3, Siddharth Nagar, Aundh, Pune- 411007. PAN : AAACW1680P Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Petition is filed by the Department seeking recall of the order passed by this Tribunal in ITA No.1863/PUN/2019 for the assessment year 2009-10 dated 30.05.2022 on the ground that the appeal was dismissed by this Tribunal on low tax effect even though it is covered by one of the exceptions prescribed in para 10 of the CBDT Circular No.3 of 2018 dated 11.07.2018 and its amendment dated 20.08.2018. 2. We had carefully gone through the averments made in the present Miscellaneous Petition. From the averments made in the Revenue by : Shri Akhilesh Srivastava Assessee by : Shri C. V. Deshpande Date of hearing : 01.09.2023 Date of pronouncement : 08.09.2023 MA No.47/PUN/2023 2 Miscellaneous Petition, it is clear that the addition on bogus purchase was made based on the information received from the Maharashtra Sales Tax Department. The Maharashtra Sales Tax Department does not fall under the category of law “enforcement agencies such as CBI/ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI)”. Therefore, exceptions enumerated vide clause (e) of para 10 of the said Instruction of CBDT Circular (supra) has no application to the present case. Therefore, we do not find any merit in the present Miscellaneous Application filed by the Revenue. 3. In the result, the Miscellaneous Application filed by the Revenue stands dismissed. Order pronounced on this 08 th day of September, 2023. Sd/- Sd/- (S. S. GODARA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 08 th September, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-8, Pune. 4. The Pr. CIT-4, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.