M/s. Ashoka Infraways Pvt. Ltd., Nashik V. Assistant Commissioner of Income-tax, Nashik

MA 50/PUN/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8740 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 16-07-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 27-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VITTHAL BHOSALE
• Section: 48; 13; 153C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO , AM AND SHRI PARTHA SARATHI CHAUDHURY , JM M A NO S . 48 TO 53 / PUN /20 20 ARISING OUT OF ITA NO S . 60 TO 65 / PUN /201 6 CO NOS.114 TO 119/PUN/2017 ASSESSMENT YEAR S : 20 0 5 - 0 6 TO 20 1 0 - 11 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, NASHIK . APPLICANT VS. M/S. ASHOKA INFRAWAYS PVT. LTD., S.NO.861, ASHOKA HOUSE, ASHOKA MARG, WADALA, NASHIK 422011 PAN: AADCA4889P . RESPONDENT A PPLICANT BY : S HRI PRAMOD SHINGTE REVENUE BY : SHRI VITTHAL BHOSALE / DATE OF HEARING : 16 . 0 7 .20 2 1 / DATE OF PRONOUNCEMENT : 28 . 0 7.2021 / ORDER PER PARTHA SARATHI CHAUDHURY, JM : THE SE SIX MISCELLANEOUS APPLICATIONS FILED BY THE APPLICANT ASSESSEE ARE AGAINST THE CONSOLIDATED ORDER OF TRIBUNAL IN ITA NOS.60 TO 65/PUN/2016 AND CROSS OBJECTIONS NOS.114 TO 119/PUN/2017 . 2. THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT DESPITE HE RAISED THE ARGUMENTS IN CROSS OBJECTIONS FILED BY THE ASSESSEE, THE SAME WERE NOT 2 MA NOS. 48 TO 53 / PUN /20 20 MENTIONED IN THE ORDER. IN THIS REGARD, HE INVITED OUR ATTENTION TO PARA 13 OF THE ORDER OF TRIBUNAL, WHICH READS AS UNDER : - 13. NOW COMING TO T HE CROSS - OBJECTIONS FILED BY THE ASSESSEE, WHICH ARE AGAINST THE INVOKING OF JURISDICTION UNDER SECTION 153C OF THE ACT. THE SAID ISSUE BECOMES ACADEMIC IN VIEW OF OUR DECIDING THE ISSUE ON MERITS IN FAVOUR OF THE ASSESSEE AND IN THE ABSENCE OF THE ASSESS EE RAISING ANY ARGUMENT IN THIS REGARD. WE DISMISS THE SAME BEING ACADEMIC. THEREFORE, ALL THE C.O. NOS.114/PUN/2017 TO 119/PUN/2017 ARE DISMISSED AS ACADEMIC. 3. THE LD. COUNSEL FOR THE ASSESSEE PRAYED FOR CORRECTION OF THE SAME. THE LD. DR FAIRLY C ONCEDED TO THE REQUEST OF ASSESSEE . 4. AFTER CONSIDERING THE SUBMISSIONS MADE BY BOTH THE PARTIES, WE ACCORDINGLY MODIFY THE SAID PARA AS UNDER: - 13. NOW COMING TO THE CROSS - OBJECTIONS FILED BY THE ASSESSEE, WHICH ARE AGAINST THE INVOKING OF JURISDICTION UNDER SECTION 153C OF THE ACT. THE SAID ISSUE BECOMES ACADEMIC IN VIEW OF OUR DECIDING THE ISSUE ON MERITS IN FAVOUR OF THE ASSESSEE. WE DISMISS THE SAME BEING ACADEMIC. THEREFORE, ALL THE C.O. NOS.114/PUN/2017 TO 119/PUN/2017 ARE DISMISSED AS ACADEMIC . THE OTHER CONTENTS OF THE SAID ORDER SHALL REMAIN UNALTERED. 5 . IN THE RESULT, ALL THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED ACCORDINGLY . ORDER PRO NOUNCED IN OPEN COURT ON 28 TH JULY, 2021 . SD/ - SD/ - (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 28 TH JULY, 2021 GCVSR 3 MA NOS. 48 TO 53 / PUN /20 20 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT 3. THE CIT (APPEALS) - 1 2, PUNE . 4. THE CONCERNED CIT, PUNE . 5. DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / SR. PRIVATE SECRETARY , / ITAT, PUNE