Deputy Commissioner of Income-tax, Circle - 6, Pune V. M/s. S V S Chemical Corporation, Pune

MA 54/PUN/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 5085 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-11-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 16-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S P WALIMBE
• Assessee Lawyers: DR PRAYAG JHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUNE . , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM . / MA NOS.53 & 54/PUN/2019 (ARISING OUT OF ITA NOS.640 & 1479 & 641 & 1496/PUN/2016) / ASSESSMENT YEARS : 2009-10 & 2010-11 DCIT, CIRCLE-6, PUNE. ....... / APPELLANT / V/S. M/S. SVS CHEMICAL CORPORATION, 520, NEW RASTA PETH, 1 ST FLOOR, MAHJAVIR, PALACE, PUNE-411011. PAN : AAEFS2500H / RESPONDENT REVENUE BY : SHRI S.P. WALIMBE ASSESSEE BY : SHRI (DR.) PRAYAG JHA / DATE OF HEARING : 22.11.2019 / DATE OF PRONOUNCEMENT : 22.11.2019 / ORDER PER D. KARUNAKARA RAO, AM: THE PRESENT MISCELLANEOUS APPLICATIONS ARISE FROM THE ORDER IN ITA NOS.640 & 1479/PUN/2016 AND 641 & 1496/PUN/2016 FOR THE ASSESSMENT YEARS 2009-10 AND 2010-11 DATED 02.11.2018. 2. BEFORE US, AT THE OUTSET, THE LD. DR FOR THE REVENUE BROUGHT OUR ATTENTION TO PARA 6.2 READ WITH PARA 8 OF THE ORDER OF THE TRIBUNAL DATED 02.11.2018 AND SUBMITTED THAT THE FIGURE 5 APPEARING IN PARA 6.2 SHOULD BE REPLACED BY THE FIGURE 15 . ACCORDINGLY, WE ORDER. 3. FURTHER, LD. DR BROUGHT OUR ATTENTION TO THE GROUND NO.1 OF THE REVENUES APPEAL AND SUBMITTED THAT THE SAID GROUND NO.1 IS NOT 2 MA NOS.53 TO 54/PUN/2019 ADJUDICATED AND REQUESTED FOR RECALLING THE ORDER OF THE TRIBUNAL (SUPRA) FOR ADJUDICATING THE SAME. 4. AFTER HEARING BOTH THE SIDES ON THIS ISSUE, WE FIND THE SAID GROUND NO.1 HAS TO BE ADJUDICATED. FOR THIS PURPOSE, THE ORDER OF THE TRIBUNAL STANDS RECALLED TO THAT EXTENT. ACCORDINGLY, WE ORDER. FURTHER, THE REGISTRY IS DIRECTED TO FIX THE APPEALS ON 16.01.2020 AND ISSUED NOTICE OF HEARING TO THE PARTIES. HENCE, THE MAS FILED BY THE REVENUE ARE ALLOWED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DAY OF NOVEMBER, 2019. SD/- SD/- ( /VIKAS AWASTHY) ( . /D. KARUNAKARA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 22 ND NOVEMBER, 2019. SUJEET / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A)-2, PUNE. 4. THE PR.CIT-3, PUNE. 5. , , , / DR, ITAT, A BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.