Deputy Commissioner of Income-tax, Range -1, Pune V. Bank of Maharashtra, Pune

MA 57/PUN/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8368 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 23-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, J UDICIAL MEMBER . / MA NO.57/PUN/2019 (ARISING OUT OF ITA NO.1370/PUN/2014) / ASSESSMENT YEAR : 2010 - 11 DEPUTY COMMISSIONER OF INCOME TAX, RANGE 1, PUNE ....... / APPELLANT / V/S. BANK OF MAHARASHTRA, LOKMANGAL, 1501, SHIVAJINAGAR, PUNE - 411005 PAN : AABCB5730G / RESPONDENT ASSESSEE BY : SHRI LALITHA RAMESWARAN REVENUE BY : SHRI SUDHENDU DAS / DATE OF HEARING : 15 - 01 - 2021 / DATE OF PRONOUNCEMENT : 15 - 01 - 2021 / ORDER PER S.S. VISWANETHRA RAVI, JM : THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE PRAYING TO RECALL THE ORDER DATED 11 - 03 - 2019 PASSED BY THIS TRIBUNAL IN ITA NO. 1370/PUN/2014 FOR A.Y. 2010 - 11. 2. FACTS IN A.Y. 2010 - 11. 2 MA NO. 57/PUN/2019, A.Y. 2010 - 11 3. THE ASSESSEE CLAIMED PROVISION OF RS.153,00,00,000/ - AS EXPENDITURE ON ACCOUNT OF EMPLOYEES WAGE REVISION. THE AO DISALLOWED THE SAME ON 30 - 03 - 2013. THE CIT(A) CONFIRMED THE ORDER OF AO ON 28 - 03 - 2014. THIS TRIBUNAL ALLOWED THE CLAIM OF PROVISION ON ACCOUNT OF WAGE REVISION ON 11 - 03 - 2019. 4. AS MATTER STOOD THUS, THE ASSESSEE CLAI MED THE SAME PROVISION OF RS.153,00,00,000/ - IN A.Y. 2011 - 12 WHICH WAS DENIED BY THE AO. THE CIT(A) AFTER VERIFICATION OF DETAILS ALLOWED THE CLAIM OF WAGE REVISION OF RS.153,00,00,000/ - TO WHICH THE AO GIVEN EFFECT BY ALLOWING THE CLAIM OF ASSESSEE ON 06 - 03 - 2017. 5. THE CONTENTION OF LD. DR , SHRI SUDHENDU DAS IS THAT THE ASSESSEE DID NOT BRING THE ALLOWANCE OF CLAIM ON ACCOUNT OF WAGE REVISION IN A.Y. 2011 - 12 TO THE NOTICE OF THIS TRIBUNAL DURING THE COURSE OF HEARING OF APPEAL IN A.Y. 2010 - 11 AND SUBMIT TED THAT THAT THE ASSESSEE OUGHT TO HAVE CONTENDED THE WITHDRAWAL OF CLAIM IN A.Y. 2010 - 11 AS THE AO ALREADY GIVEN EFFECT TO CIT(A)S ORDER IN A.Y. 2011 - 12 INVOLVING THE SAME PROVISION. HE SUBMITS IT IS A DOUBLE DEDUCTION. 6. THE LD. AR, SHRI LALITHA R AMESWARAN SUBMITTED THAT THE ASSESSEE RAISED A GROUND BEFORE THE CIT(A) IN A.Y. 2011 - 12 WITHOUT PREJUDICE TO THEIR CLAIM RAISED BEFORE THIS TRIBUNAL IN A.Y. 2010 - 11. F URTHER , SUBMITS THAT THE ASSESSEE FILED A LETTER BEFORE THE AO STATING THAT THE TRIBUNAL ALLOWED THE CLAIM OF WAGE REVISION IN A.Y. 2010 - 11 AND SOUGHT TO WITHDRAW THE CLAIM IN A.Y. 2011 - 12. 7. WE NOTE THAT THE ASSESSEE GOT RELIEF OF ALLOWANCE OF CLAIM IN A.Y. 2010 - 11 BEFORE THIS TRIBUNAL AND WITHOUT PREJUDICE TO THE SAME, RAISED A 3 MA NO. 57/PUN/2019, A.Y. 2010 - 11 GROUND B EFORE THE CIT(A) IN A.Y. 2011 - 12 WHEREIN THE ASSESSEE SUCCEEDED IN GETTING THE CLAIM ALLOWED IN A.Y. 2011 - 12. THE LD. AR PLACED ON RECORD A LETTER ADDRESSED TO AO SEEKING WITHDRAWAL OF CLAIM MADE IN A.Y. 2011 - 12 INVOLVING WAGE REVISION OF RS.153,00,00,000 / - . THEREFORE, WE ARE OF THE OPINION , THE AO IS LIBERTY TO TAKE DECISION CONCERNING THE LETTER FILED BY ASSESSEE SEEKING WITHDRAWAL OF CLAIM, IN ACCORDANCE WITH LAW. THEREBY, WE DO NOT FIND ANY MISTAKE APPARENT ON RECORD IN THE ORDER DATED 11 - 03 - 2019 PASSED BY THIS TRIBUNAL IN ITA NO. 1370/PUN/2014 FOR A.Y. 2010 - 11. ACCORDINGLY, THE MISCELLANEOUS APPLICATION FAILS AND IT IS DISMISSED. 8. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JANUARY, 2021 . SD/ - SD/ - ( INTURI RAMA RAO ) ( S.S. VISWANETHRA RAVI ) ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 15 TH JANUARY, 2021 . RK / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(A) - 1 , PUNE 4. THE CIT - 1, PUNE 5. , , , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. // // TRUE COPY// / BY ORDER, / PRIVATE SECRETARY, , / ITAT, PUNE