Aurangabad Electricals Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 8, Pune

MA 6/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4814 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 05-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

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.06/PUN/2022 (Arising out of ITA No.2104/PUN/2017 िनधाᭅरण वषᭅ / Assessment Year: 2012-13 Aurangabad Electricals Ltd., Plot No.B-7, MIDC, Village- Mahalunge, Tal- Khed, Pune- 410501. PAN : AACCA2867L Vs. DCIT, Circle-8, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: This present Miscellaneous Petition is filed by the assessee seeking the restoration of appeal disposed of by this Tribunal in ITA No.2104/PUN/2017 for the assessment year 2012-13 dated 18.06.2021 stating that the Tribunal had failed to adjudicate the following additional ground of appeal :- “The Ld. AO be directed to allow deduction of Rs.34,75,000/- paid towards Education Cess under Finance Act while computing the taxable income under normal Provision of the IT Act.” Assessee by : Shri Sharad Shah Revenue by : Shri Piyush Kumar Singh Yadav Date of hearing : 01.04.2022 Date of pronouncement : 07.04.2022 MA No.06/PUN/2022 2 2. After hearing the rival submissions, we are of the considered opinion that it is a fit case to restore the appeal for the limited purpose of adjudication of the additional ground of appeal (extracted above) as the non-adjudication of the ground of appeal constitutes a mistake apparent from the record. Accordingly, the Miscellaneous Application filed by the assessee stands allowed. The Registry is hereby directed to fix the appeal for hearing in due course. 3. In the result, the Miscellaneous Application filed by the assessee stands allowed. Order pronounced on this 07 th day of April, 2022. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 07 th April, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-6, Pune 4. The Pr. CIT-5, 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.