Deputy Commissioner of Income-tax, Circle - 6, Pune V. M/s. Rang Rasayan, Pune

MA 60/PUN/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8322 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 30-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: YOGENDRA WAKARE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI S. S. VISWANETHRA RAVI, JM . / MA NO.60/PUN/2019 (ARISING OUT OF ITA NO.1495/PUN/2016) / ASSESSMENT YEAR : 2009-10 DCIT, CIRCLE-6, PUNE. ....... / APPELLANT / V/S. M/S. RANG RASAYAN, 520, NEW RASTA PETH, PUNE-411011. PAN : AABFR7731G / RESPONDENT REVENUE BY : SHRI YOGENDRA WAKARE ASSESSEE BY : SHRI PRAYAG JHA / DATE OF HEARING : 03.01.2020 / DATE OF PRONOUNCEMENT : 14.01.2020 / ORDER PER D. KARUNAKARA RAO, AM: THE PRESENT MISCELLANEOUS APPLICATION ARISES FROM THE REVENUES APPEAL IN ITA NO.1495/PUN/2016 VIDE ORDER DATED 20.07.2018 FOR THE ASSESSMENT YEAR 2009-10. 2. THROUGH THIS MISCELLANEOUS APPLICATION, LD. DR FOR THE REVENUE CONTENDED THAT THE APPEAL OF THE REVENUE SHOULD NOT HAVE BEEN DISMISSED CONSIDERING THE FACT THAT THE APPEAL FALLS IN THE EXCEPTIONS MENTIONED IN CLAUSE (E) OF PARA 10 OF THE CBDTS CIRCULAR NO.03/2018 DATED 11.07.2018. 3. ON THE OTHER HAND, LD. AR FOR THE ASSESSEE VEHEMENTLY JUSTIFIED THE ORDER OF THE TRIBUNAL AND SUBMITTED THAT THE SALES TAX RELATED CASES ARE NOT TO BE EXCLUDED FROM THE SCOPE OF THE CBDTS CIRCULAR (SUPRA) RELATING TO THE TAX 2 MA NO.60/PUN/2019 EFFECT. SIMILAR MISCELLANEOUS APPLICATION IS BROUGHT TO OUR NOTICE BY THE LD. COUNSEL FOR THE ASSESSEE AND IT IS INFORMED TO US THAT THE TRIBUNAL ALREADY DISMISSED SUCH TYPE OF MISCELLANEOUS APPLICATIONS RELATING TO THE CLAIM OF EXCEPTIONS. 4. AFTER HEARING BOTH THE PARTIES AND ON PERUSING THE SAID CBDTS CIRCULAR (SUPRA), WE ARE OF THE OPINION THAT THE LIST OF AGENCY MENTIONED IN THE SAID PARA OF THE CIRCULAR OF CBDT DOES NOT CONTAIN THE SALES TAX DEPARTMENT AS AN EXCEPTION. ACCORDINGLY, THE DECISION OF THE TRIBUNAL HOLDING THAT THE APPEAL OF THE REVENUE COMES UNDER THE LOW TAX EFFECT DOES NOT REQUIRE ANY RECTIFICATION. CONSIDERING THE SAME, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THIS 14 TH DAY OF JANUARY, 2020. SD/- SD/- (S. S. VISWANETHRA RAVI) (D. KARUNAKARA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 14 TH JANUARY, 2020. 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, B BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.