SWARAJ INDIA INDUSTRIES LTD., Pune V. DCIT, Satara

MA 71/PUN/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9543 (ITAT-PUNE)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-11-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 08-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINITA MENON
• Keywords: Question of law

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER AND SHRI. R.K. PANDE, ACCOUNTANT MEMBER M.A. NOS. 71 & 98/PN/2012 (ARISING OUT OF ITA NOS.1087 & 1088/PN/2010) (ASSTT. YEARS : 2004-05 & 2005- 06) SWARAJ INDIA INDUSTRIES LTD. APPLICANT C-21, NATARAJ RESIDENCY, CHAVAN NAGAR, OPP. SHANI MANDIR, DHANKAWADI, PUNE 411 043 PAN : NOT AVAILABLE V. DEPUTY COMMISSIONER OF INCOME TAX RESPONDENT INCOME TAX, CIRCLE, SATARA APPLICANT BY : SHRI S.N. PURANIK RESPONDENT BY : SMT. VI NITA MENON DATE OF HEARING : 09/11/ 12 DATE OF PRONOUNCEMENT : 09-11-12 O R D E R PER R.S. PADVEKAR, JM THESE TWO MISCELLANEOUS APPLICATIONS ARE FILED BY THE ASSESSEE U/S. 254(2) OF THE ACT FOR THE A.Y. 2004-05 AND 2005-06. IT IS STATED IN THE APPLICATIONS THAT THE ASSESSEE HAS FILED DECLARATIO N IN FORM NO. 8 U/S. 158A(1) OF THE I.T. ACT STATING THAT THE IDENTICAL QUESTION OF LAW WAS PENDING BEFORE THE HONBLE HIGH COURT IN THE ASSESS EES OWN CASE FOR THE A.YS. 2002-03 AND 2003-04 AND IF THE ITAT ( IN SHOR T TRIBUNAL) AGREES TO APPLY DECISION IN THOSE APPEALS I.E. THE FINAL DECI SION ON THE QUESTION OF LAW WHICH IS PENDING BEFORE THE HONBLE HIGH COURT, WE SHALL NOT RAISE ANY SUCH QUESTION OF LAW IN THE RELEVANT CASE IN AP PEAL BEFORE ANY APPELLATE AUTHORITY. IT IS FURTHER STATED IN THE A PPLICATIONS THAT THOUGH THE ASSESSEES APPEALS WERE DISPOSED OFF VIDE ORDER DATED 30 TH APRIL 2012, BUT NO COGNIZANCE OF FORM NO.8 WAS TAKEN. 2. WE HAVE HEARD THE PARTIES. ON THE PERUSAL OF TH E APPEAL FOLDER, WE FIND THAT THE DECLARATION FILED BY THE ASSESSEE U/ S. 158A(1) IN FORM NO. 8 IS ON RECORD. IT APPEARS THAT BY OVERSIGHT, THE SAI D DECLARATION REMAINED TO BE CONSIDERED BY THE BENCH WHEN BOTH THE APPEALS WERE DISPOSED OFF. IN OUR OPINION, THIS IS THE MISTAKE APPARENT ON TH E FACE OF THE RECORD. 2 M.A. NOS.71 & 98/PN/2012 SWARAJ INDIA INDUSTRIES LTD. A.YS. 2004-05 & 2005-06 LD. D.R. HAS NO OBJECTION FOR RECALLING SAID ORDER. WE, ACCORDINGLY, RECALL THE ORDERS IN BOTH THE A.YS. I.E. A.Y. 2004-05 AND 2005-06 IN ITA NO. 1087 AND 1088/PN/2010 RESPECTIVELY DATED 30 TH APRIL 2012. BOTH THE APPEALS ARE FIXED FOR HEARING ON 07 DECEMBER 2012. NO SEPARATE NOTICE OF THE HEARING WILL BE ISSUED TO THE PARTIES AS THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT IN PRESENCE OF BOTH TH E PARTIES. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS ARE ALLOWED. THE ORDER IS PRONOUNCED IN THE OPEN COURT AFTER CON CLUSION OF HEARING ON 09/11/2012. SD/- SD/- (R.K. PANDA) ACCOUNTANT MEMBER (R.S.PADVEKAR ) JUDICIAL MEMBER PUNE, DATED THE 22ND NOVEMBER, 2012 US COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT -III,PUNE 4. THE CIT(A)- III, PUNE 5. THE D.R. B BENCH, PUNE 6. GUARD FILE /- TRUE COPY-/ BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL PUNE