Joint Commissioner of Income-tax, (OSD), Panvel Circle, Panvel V. L/h. Neeta R. Deshmukh, Late Shri. Ravidra B. Deshmukh, Kalyan

MA 7/PUN/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5059 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 26-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Miscellaneous Application Nos.07 & 08/PUN/2022 (arising out of ITA Nos.671 & 672/PUN/2019) Assessment Years : 2010-11-2011-12 JCIT (OSD), Panvel Circle, Panvel Vs. Neeta Ravindra Deshmukh, L/H of Ravindra Bhaskar Deshmukh, C/o. Sh. Satyajit Zunjarro, 1003/2, Indraprashtha Society, Adharwadi Chowk, Kalyan (W) – 421 302 PAN : AHCPD2323G (Applicant) (Respondent) Assessee by : None Revenue by : Shri Piyush Kumar Singh Yadav Date of Hearing : 04-03-2022 Date of Pronouncement : 07-03-2022 ORDER PER R.S.SYAL, VP : These two Miscellaneous applications relating to the assessment years 2010-11 & 2011-12 have been moved by the Revenue requesting to recall the order of the Tribunal passed on 29-08-2019. 2. At the very outset, the ld. DR submitted that the Tribunal dismissed the appeals of the Revenue on account of low tax effect. Albeit, the ld. DR, while admitting that the tax effect in the captioned appeals, which were dismissed by the Tribunal M.A.Nos.07 & 08/PUN/2022 2 was less than Rs.50.00 lakh, submitted that the additions in these appeals were based on the information received by the Assessing Officer from the Sales Tax Department, Govt. of Maharashtra that the assessee was one of the beneficiaries indulging in Hawala transactions. It was ergo prayed that the appeals fall under exception prescribed in clause (e) of para 10 of the CBDT Circular no. 03/2018 dated 11-07-2018 read with its amendment dated 20-08-2018 and hence, the Tribunal order dated 29-08-2019 needs to be recalled for adjudication of the appeals on merit. 3. We have heard the ld. DR and scanned through the relevant material on record. There is no appearance from the side of the assessee despite notice. Having found that the tax effect in the instant appeals referred to by the Revenue was less than the monetary limits of Rs.50.00 lakh, the Tribunal dismissed such appeals by virtue of the CBDT Circular No.17/2019 dated 08- 08-2019 revising upward the monetary limit to Rs.50.00 lakh for filing of appeals by the Department in Income-tax Cases before various appellate forums. 4. As regards the contention of the ld. DR that the appeals should not have been dismissed because the additions in the M.A.Nos.07 & 08/PUN/2022 3 above cases were made on the basis of information received from the Sales Tax Department, Govt. of Maharashtra about the assessee indulging in hawala transactions and hence covered in the exception clause of the Circular as referred to above, we find that such a contention has not been countenanced by the Pune Benches of the Tribunal in several cases including ITO vs. M/s Param Marketing (ITA No.1872/PUN/2019 dt.30-01-2020) and ITO vs. Yusuf Gulmmohmmed Patel (ITA No.1852/PUN/2019 dt.30-01-2020). Not only that, even the Miscellaneous application filed u/s 254(2) on this issue has also been dismissed in DCIT vs. M/s Rang Rasayan (M.A.No.60/PUN/2019 dt. 14-01-2020). No contrary view has been brought to our notice on behalf of the Revenue. Respectfully following the above precedent, we are not inclined to accept the Miscellaneous applications filed by the Revenue. 5. In the result, the Miscellaneous applications are dismissed. Order pronounced in the Open Court on 07 th March, 2022. Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दनांक Dated : 07 th March, 2022 Satish M.A.Nos.07 & 08/PUN/2022 4 आदेश क त ल प अ े षत / Copy of the Order is forwarded to : 1. अपीलाथ / The Appellant; 2. यथ / The Respondent; 3. आयकर आयु (अपील) / The CIT (Appeals)-2, Thane 4. The Pr. CIT-2, Thane 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, पुणे “A” / DR ‘A’, ITAT, Pune; 6. गाड फाईल / Guard file. // True copy // आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Date 1. Draft dictated on 04-03-2022 Sr.PS 2. Draft placed before author 07-03-2022 Sr.PS 3. Draft proposed & placed before the second member JM 4. Draft discussed/approved by Second Member. JM 5. Approved Draft comes to the Sr.PS/PS Sr.PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *