Assistant Commissioner of Income-tax, Circle - 3, Pune V. M/s. M.B. Gharpuray Engineers and Contractors, Pune

MA 52/PUN/2023

AI Insights

The case involves a Miscellaneous Application by the Revenue seeking recall of an order from a previous Income Tax Appellate Tribunal decision. The original appeal was dismissed due to the low tax effect, which did not meet the threshold for appeal as per the CBDT Circular No.03 of 2018. The Revenue argued that their case fell under one of the exceptions in the circular. However, the Tribunal referenced a prior decision (ITA No.2744/PUN/2017) where the assessee's appeal against an order under section 263 was allowed, thus negating the Revenue's grounds for recall. The Tribunal concluded that the Revenue's application was devoid of merit and dismissed it.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137084 (ITAT-PUNE)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-08-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-08-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 20-03-2023
• Other Referred Cases: ITA No.975/PUN/2019, ITA No.2744/PUN/2017
• Laws Referred To: CBDT Circular No.03 of 2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Revision of order; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER M.A. No.52/PUN/2023 (Arising out of ITA No.975/PUN/2019) िनधाᭅरण वषᭅ / Assessment Year : 2012-13 ACIT, Circle-3, Pune. Vs. M/s. M. B. Gharpuray Engineers and Contractors, 838, Anohar Residency, Agarkar Road, Shivaji Nagar, Pune- 411016. PAN : AACFM4994R Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Application is filed by the Revenue seeking recall of the order passed by this Tribunal in ITA No.975/PUN/2019 for the assessment year 2012-13 dated 02.08.2022 on the ground that the appeal filed by the Revenue came to be dismissed on account of low tax effect. However, the appeal filed by the Revenue is covered one of the exceptions carved out in CBDT Circular No.03 of 2018 dated 11.07.2018. 2. We had carefully gone through the averments made in the present Miscellaneous Petition and find that though the appeal was filed by the Revenue being aggrieved by the decision of the ld. Revenue by : Shri Ramnath P. Kurkunde Assessee by : Smt. Deepa Khare Date of hearing : 04.08.2023 Date of pronouncement : 08.08.2023 MA No.52/PUN/2023 2 CIT(A) dismissing the appeal filed against the consequential assessment order passed to the 263 order, since the ITAT vide order in ITA No.2744/PUN/2017 dated 28.02.2019 allowed the appeal of the assessee against order u/s 263 of the Act. Thus, we find that even on merits, the appeal filed by the Revenue has no legs to stand. Even otherwise, it is not covered by any exceptions carved out to the CBDT Circular No.3 of 2018 dated 11.07.2018, as the appeal was filed against the consequential order to the 263 order. Thus, the Miscellaneous Petition filed by the Revenue being devoid of any merits is dismissed. 3. In the result, the Miscellaneous Application filed by the Revenue stands dismissed. Order pronounced on this 08 th day of August, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 08 th August, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-3, Pune. 4. The Pr. CIT-2, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “A” बᱶच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.